I hereby promulgate the Law relating to the Partial Amendment to 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 fifth month of the twenty-third year of Showa (May 31, 1948)
Prime Minister ASHIDA Hitoshi
The Law relating to the Partial Amendment to 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
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, (Law No.15, 1948) shall be partly revised as follows:
In Par.1, "1st-30th, June" shall read "1st-30th, July" , and in Par.2, "May 31" shall read "June 30" .
Pars.3-6 inclusive shall be amended as follows:
Only for 1948, the provisions concerning the July provisional return and the July revised provisional return of the Income Tax Law shall not apply.
Only for 1948, a person who has filed an April provisional return pursuant to Art.21, Par.1 of the Income Tax Law shall, notwithstanding Art.30, Par.1 of the said Law, divide the provisionally declared tax in trisection and pay each instalment to the Government in the following three periods:
1st period: 1st-31st, July of 1948
2nd period: 1st-31st, October of 1948
3rd period: 1st-31st, January of 1948
Only for 1948, a person who has filed an October provisional return pursuant to Art.22, Par.1 of the Income Tax Law shall, notwithstanding Art.30, Par.2 of the said Law, pay the income tax equal to the amount of 1/2 of his provisionally declared tax to the Government in the 2nd and 3rd periods.
Only for 1948, the amount of the income tax to be paid in the 2nd and 3rd periods by a person who has filed an October revised provisional return pursuant to Art.23, Par.2, Item 1 of the Income Tax Law, shall, notwithstanding Art.31, Item 2 of the said Law, be the amount of the declared tax to be paid in the said periods pursuant to Par.4 plus or less 1/2 of the differences between the tax declared in the April provisional return and the same declared in the October revised provisional return.
Only for 1948, "3rd period" in the Income Tax Law shall read "2nd period" and "4th period" shall read "3rd period" .
Only for 1948, "Art.30" or "Art.30, Par.1 or Par.2" in the Income Tax Law shall read "Par.4 or Par.5 of the Law concerning Special Instances for the Filing of the April Provisional Return and the 1st Quarter Period of Payment, of the Income Tax (Law No.15, 1948) and" Art.31 "or" each number of Art.31 "in the Income Tax Law shall read" Par.6 of the Law setting forth Special Instances for the Filing of the April Provisional Return, and the 1st Quarter Period of Payment, of the Income Tax (Law No.15, 1948)".
Supplementary Provision:
The present Law shall come into force as from the day of its promulgation.