I hereby promulgate the Law concerning Special Instances for the filing of the April provisional return and the 1st quarter period of payment of the income tax for 1948.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十三年三月三十一日
This thirty-first day of the third month of the twenty-third year of Showa (March 31, 1948)
Only for 1948, the April provisional return as referred to under Art.21, Par.1 of the Income Tax Law shall be filed with the government during the period from 1st to 31st, May, stating therein the matters as prescribed under said paragraph, on the basis of the estimation as of May 1, 1948.