法令番号: 法律第15号
公布年月日: 昭和23年3月31日
法令の形式: 法律

審議経過

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.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-third year of Showa (March 31, 1948)
Prime Minister　ASHIDA Hitoshi
Law No.15
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.
Only for 1948, "Mar.31" in Art.21, Par.6 of the Income Tax Law shall read "Apr.30."
Only for 1948, the 1st quarter of the payment as referred to under Art.30, Par.1 of the Income Tax Law shall be from 1st to 31st, May 1948.
Supplementary Provision:
The present Law shall come into force as from the date of its promulgation.
Minister of Finance　KITAMURA Tokutaro
Prime Minister　ASHIDA Hitoshi