<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="Act" Num="22" PromulgateDay="8" PromulgateMonth="4" Year="23">
  <PromulgateBody>
    <PromulgateStatement>I hereby promulgate the Law concerning the Special Treatment for the Imposition of Income Tax on the Tobacco Premiums issued by the Government.</PromulgateStatement>
    <ImperialSignature>Signed:HIROHITO, Seal of the Emperor</ImperialSignature>
    <PromulgateDate>This eighth day of the fourth month of the twenty-third year of Showa (April 8, 1948)</PromulgateDate>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>ASHIDA Hitoshi</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Law No.22</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>Income tax shall not be imposed on the Tobacco Premiums which are issued in the period between April 1 and May 15, 1948, by the Government to the purchasers of the manufactured tobacco.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provision:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The present Law shall come into force as from the day of its promulgation.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
  <Signatures>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>KITAMURA Tokutaro</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>ASHIDA Hitoshi</Name>
    </Signature>
  </Signatures>
</Law>