I hereby promulgate the Law concerning the Partial Amendment to the Law relating to the Special Instances for the Filling of the April Provisional Return and for the First Quarter Period of Payment of the Income Tax for 1948.
Signed:HIROHITO, Seal of the Emperor
This first day of the fifth month of the twenty-third year of Showa (May 1, 1948)
Prime Minister ASHIDA Hitoshi
Law concerning the amendments of the part of the Law relating to the Special Instances for the Filling of the April Provisional Return and the 1st Quarter Period of Payment, of the Income Tax for 1948
The Law relating to the Special Instances for the Filling of the April Provisional Return and the 1st Quarter Period of Payment, of the Income Tax for 1948, (Law No.15, 1948) shall be partly amended as follows:
The title of the Law shall be follows:
The Law relating to the Special Instances for the Filling of Provisional Return and Period of Payment, of the Income Tax for 1948.
In Par.1, "in the period 1st-31st, May" shall read "in the period 1st-30th, June" and "as of May 1, 1948" shall read "as of June 1, 1948" , and in Par.2, "Apr.30" shall read "May 31st" .
The following three paragraphs shall be added next to Par.2.
Only for 1948, the July provisional return as referred to under Art.22, Par.1 of the Income Tax Law shall be filed with the Government in the period 1st-31st, August, stating therein the matters as prescribed under said paragraph, on the basis of the estimation as of Aug.1, 1948.
Only for 1948, the July revised provisional return as referred to under Art.23, Par.1 of the Income Tax Law shall be filed with he Government in the period 1st-31st, August, stating therein the matters as prescribed under said paragraph, on the basis of the estimation as of Aug.1, 1948
Only for 1947, in Art.22, Par.2 and Art.23 Par.4 of the Income Tax Law, "Apr.1" shall read "June 1" , shall read "Aug.1" , "Mar.31" shall read "May 31" , and "June 30" shall read "July 31" .
In Par.3, "1st-31st May, 1948" shall read "1st-30th June, 1948" , and "and the 2nd quarter of the payment as referred to under Art.30, Par.1 of the Income Tax Law shall be 1st-31st August, 1948" shall be added to Par.3.
Supplementary Provision:
The present Law shall come into force as from the day of its promulgation.