Local Distribution Tax Law
法令番号: 法律第111号
公布年月日: 昭和23年7月7日
法令の形式: 法律

審議経過

I hereby promulgate the Local Distribution Tax Law.
Signed:HIROHITO, Seal of the Emperor
This seventh day of the seventh month of the twenty-third year of Showa (July 7, 1948)
Prime Minister　ASHIDA Hitoshi
Law No.111
Contents of the Local Distribution Tax Law
Chapter I. General Provisions
Chapter II. Do (Region), Fu (Urban Prefecture) and Ken (Prefecture) Distribution Tax
Chapter III. City, Town and Village Distribution Tax
Section I. Common Rules
Section II. Large City Distribution Tax, City Distribution Tax, Class A Town and Village Distribution Tax and Class B Town and Village Distribution Tax
Section III. Special Distribution Tax
Chapter IV. Supplementary Provisions
Supplementary Provisions
Local Distribution Tax Law
Chapter I. General Provisions
(Entities to be distributed the Distribution)
Article 1.　The Local Distribution Tax (hereinafter referred to as "Distribution Tax" ) shall be distributed to the To (Metropolis), Do (Region), Fu (Urban Prefecture) and Ken (Prefecture), to Special Cities, and to Cities, Towns and Villages.
(Distribution tax)
Article 2.　The Distribution Tax shall consist of 33.14% of the yield of Income Tax and the Juridical Person Tax.
(Amount of distribution tax to be distributed for each fiscal year)
Article 3.　The amount of the Distribution Tax to be distributed for each fiscal year shall be 33.14% of the Income Tax and the Juridical Person Tax, collected in the year preceding the immediately previous year.
When the amount of the Distribution Tax to be distributed under the provisions of the preceding paragraph exceeds 110% of the amount distributed for the fiscal year before last, the excess shall be deducted from the amount to be distributed for the fiscal year concerned.
When the amount of the Distribution Tax to be distributed in accordance with the provisions of Paragraph 1, is less than 90% of the amount distributed for the previous fiscal year, the deficit shall be added to the amount to be distributed for the fiscal year concerned.
(Increase of Amount of Distribution Tax)
Article 4.　The amount prescribed under any of the following items may, if it is necessary because of the circumstances of local finance, be added to the amount of the Distribution Tax to be distributed under the provisions of the preceding Article:
1.　In the cases mentioned in the preceding Article, Paragraph 2, the whole or part of the amount in excess of 110% of the amount distributed for the previous fiscal year;
2.　In the cases mentioned in the preceding Article, Paragraph 3, the whole or a part of the deficit in comparison with the amount distributed for the previous fiscal year;
3.　In cases where the amount prescribed in Paragraph 1 of the preceding Article is less than, and exceeds 90% of the amount distributed for the previous fiscal year, the whole or a part of the deficit;
4.　In cases where the prospective amount of the yield of the Distribution Tax for the fiscal year concerned exceeds the amount prescribed in Paragraph 1 of the preceding Article, the whole or a part of the excess.
(Decrease of Amount of Distribution Tax)
Article 5.　The amount prescribed under any of the following items may, if it is necessary because of the circumstances of local finance, be deducted from the amount of the Distribution Tax to be distributed in accordance with the provisions of Article 3:
1.　In cases where Paragraph 2 of Article 3, the whole or a part of the amount in excess of the amount distributed for the previous fiscal year;
2.　In cases where Paragraph 3 of Article 3, the whole or a part of the deficit in comparison with 90% of the amount distributed for the previous fiscal year;
3.　In cases where the amount prescribed in Paragraph 1 of Article 3 exceeds, and is less than 110% of the amount distributed for the previous fiscal year, the whole or a part of the said excess;
4.　In cases where the prospective amount of the yield of the Distribution Tax for the fiscal year concerned is less than the amount prescribed in Paragraph 1 of Article 3, the whole or a part of the deficit.
Article 6.　The required amount may, when it is necessary for the redemption of the principal and interest of debts under the provisions of Article 4 of the Special Accounting Law for the Distribution of the Local Distribution Tax (Law No.67 of 1940), be deducted from the amount of the Distribution Tax to be distributed for the fiscal year concerned.
(Date of Distribution of Do, Fu and Ken Distribution Tax and City, Town and Village Distribution)
Article 7.　The Distribution Tax shall be distributed to Do, Fu, and Ken and_Cities, Towns and Villages, under the following classification:
1.　Do, Fu and Ken Distribution Tax..................　50% of the total amount of the Distribution Tax.
2.　City, Town and Village Distribution Tax.........　50% of the total amount of the Distribution Tax.
(Date of Cases of Calculation of Date Distribution Amount)
Article 8.　The amount of distribution of the Distribution Tax shall be calculated and determined in respect of each Do, Fu, and Ken, and in respect of each City, Town and Village, as of the first day of the previous fiscal year.
In case where, after the date mentioned in the preceding paragraph, the abolition, institution, division or amalgamation of Do, Fu and Ken or of cities, towns and villages, or an alteration of their boundaries, has occurred, the amount of Distribution of the Distribution Tax for the Do, Fu and Ken, or Cities, Towns and Villages concerned may be altered in accordance with the provisions of the relevant order.
(Date of Deliberation of Distribution Tax)
Article 9.　The Distribution Tax shall be delivered in four installments in each fiscal year.
Chapter II. Do, Fu and Ken Distribution Tax
(Type of Amount of Distribution)
Article 10.　The Do, Fu and Ken Distribution Tax shall be divided into Distribution Amounts of First to Fifth Categories, and shall be distributed in the case of the First and the Second Categories Distribution Amounts, with the taxation capacity of each Do, Fu or Ken as the standard;in the case of the Third and the Fourth Categories Distribution Amount, with the financial requirements of each Do, Fu or Ken as the standard;aud the Fifth Category Distribution Amount shall be distributed only to a particular Do, Fu or Ken taking into consideration special circumstances such as the rapid increase of population and others, which characterize the Do, Fu or Ken.
(Ratio between respective Categories)
Article 11.　The First to the Fifth Categories Distribution Amount shall respectively be 40%, 5%, 40%, 10% and 5% of the total amount of the Do, Fu and Ken Distribution Tax.
(The First Category Distribution Amount)
Article 12.　The First Category Distribution Amount shall be distributed to a Do, Fu or Ken whose First Unit Tax Amount is less than the Do, Fu and Ken First Standard Unit Tax Amount, in proportion to the amount obtained by multiplying the deficit by the population of the Do, Fu or Ken concerned.
The First Unit Tax Amount of a Do, Fu or Ken shall be the balance equal to the total of the Land Tax, House Tax and the Enterprise Tax all of which are to be computed at the standard assessment rates of the Do, Fu or Ken plus the yields from the Mine Product Tax, Admission Tax and Liquor Consumption Tax, reduced by the debts under the Damage Recovery Public Works Expenditure and such debts under the War Damage Reconstruction Expenditure as may be provided for by ordinance (the balance shall hereinafter be referred to as the Do, Fu and Ken First Basic Tax Revenue), as divided by the number of the population in the Do, Fu or Ken.
The Do, Fu and Ken First Standard Unit Tax Amount referred to under Paragraph 1 shall be the amount equal to the sum total of the Do, Fu and Ken First Basic Tax Revenue for all the Do, Fu and Ken plus 90% of the total Do, Fu and Ken Distribution Tax, divided by the number of the population under all of the Do, Fu and Ken.
(The Second Category Distribution Amount)
Article 13.　The Second Category Distribution Amount shall be distributed to a Do, Fu or Ken whose Second Unit Tax Amount is less than the Do, Fu and Ken Second Standard Unit Tax Amount, in proportion to the amount obtained by multiplying the deficit by the population of the Do, Fu or Ken concerned.
The Second Unit Tax Amount referred to under the preceding paragraph shall be the amount obtained by dividing by the population of the Do, Fu or Ken concerned the balance obtained by deducting from the total amount of the Ordinary Taxes of the Do, Fu or Ken concerned the aggregate of the amount of the Land Tax, House Tax, Enterprise Tax, Mine Product Tax, the Prefectural Inhabitant Tax, Admission Tax and Liquor Consumption Tax (the balance shall hereinafter be referred to as the Do, Fu and Ken Second Basic Tax Revenue).
The Do, Fu and Ken Second Standard Unit Tax Amount referred to under Paragraph 1 shall be the amount equal to the sum total of the Do, Fu and Ken Second Basic Tax Revenue for all the Do, Fu and Ken plus 10% of the total Do, Fu and Ken Distribution Tax, as divided by the number of the population under all of the Do, Fu and Ken.
(The Third Category Distribution Amount)
Article 14.　The Third Category Distribution Amount shall be distributed in proportion to the adjusted number of the population of the Do, Fu or Ken concerned.
The adjusted number of population in the preceding paragraph shall be effected by adding 2 times of the population under Large City Portion, 1.5 times of that of Cities to the actual number of the population of the Towns and Villages plus 1,500,000;provided that for Hokkaido the adjusted number of population shall be effected by multiplying its actual population by 1.3, and for Tohoku and Hokuriku areas by 1.2.
(The Fourth Category Distribution Amount)
Article 15.　The Fourth Category Distribution Amount shall be distributed, in proportion to the number of school classes for the compulsory education in the Do, Fu or Ken concerned.
(Limitation to the Distribution Amount)
Article 16.　In regard to a Do, Fu or Ken of which the aggregate of the amount obtained by dividing by the adjusted number of population of the Do, Fu or Ken concerned the amount of the Do, Fu and Ken Distribution Tax under the provisions of Articles 12 to 15 inclusive, and of the Third Unit Tax Amount of the Do, Fu or Ken concerned exceeds 1.3 times the Do, Fu and Ken Third Standard Unit Tax Amount, the amount obtained by multiplying the excess by the number of the population of the Do, Fee or Ken concerned shall be reduced from the amount of the Distribution Tax to be distributed.
The Third Unit Tax Amount of the preceding paragraph shall be the aggreagate of the First Unit Tax Amount under Paragraph 1 of Article 12, and of the Second Unit Tax Amount under Paragraph 1 of Article 13.
The Do, Fu and Ken Third Standard Unit Tax of Paragraph 1 shall be the aggregate of the Do, Fu and Ken First Standard Unit Tax Amount under Paragraph 3 of Article 12, and of the Do, Fu Ken Second Standard Unit Tax Amount under Paragraph 1 of Article 13.
The amount reduced by virtue of the provisions of Paragraph 1, shall be added to the Fifth Category Distribution Amount.
Chapter III. Distribution Taxes to Cities, Towns and Villages
Section I. General Rules
(Type of Distribution Taxes)
Article 17.　The taxes for distribution to cities, towns and villages shall include:taxes for distribution to to cities, taxes for distribution to cities taxes for distribution to Class A towns and villages, taxes for distribution to Class B towns and villages and taxes for special distribution.
The taxes for distribution to large cities shall be distributed to large cities, and taxes for distribution to cities to cities, the taxes for disfribution to Class A or B towns and villages to Class A or B towns and villages, and the taxes for special distribution to cities, towns and villages.
Large cities shall mean cities with the population of not less than 500,000;cities shall mean cities with population less than 500,000, Class A towns and villages shall mean towns and villages in which police of autonomous entity is established and Class B towns and villages shall mean towns and villages without autonomous police.
(Sum total in each Categories of City, Town and Village Distribution Tax)
Article 18.　The total amounts, respectively, of the taxes for distribution to large cities, taxes for distribution to cities, and taxes for distribution to Class A or B towns and villages shall be the sum total of the amount in each of the following numbers:
1.　The sums arrived at by allocating 40% of the sum total of the taxes for distribution to cities, towns and villages proportionately to the amount obtained by multiplying respectively by the aggregate of the total number of population under respective groups of large cities, cities, Class A and Class B towns and villages (hereinafter simply be referred to as respective groups) plus 300 times the number of the policemen under respective groups, the sums remaining after subtraction of the amount of the first average unit tax of respective groups of large cities, cities, or of Class A or B towns and villages from the amount of the first standard unit tax of cities, towns and villages.
2.　The sums arrived at by allocating 5% of the sum total of the taxes for distribution to Cities, towns and villages proportionately to the amount obtained by multiplying respectively by the aggregate of the total number of population under respective groups plus 300 times the number of the policemen the sums remaining after subtraction of the amount of the second average unit tax of respective groups from the amount of the second standard unit tax of cities, towns and villages.
3.　The sums arrived at by allocating 40 per cent of the total sum of the taxes for distribution to cities, towns and villages proportionately to the aggregates of two times the total number of population for large cities, 1.5 times the total number of population for cities, and the total number of population for Class A and B towns and villages, and the number of policemen for each group times 300 (with respect to Hokkaido, 1.2 times, Tohoku district and Hokuriku areas 1.2 times).
4.　The sums arrived at by allocating 10% of the sum total of the taxes for distribution to cities, towns and villages proportionately to the aggregates of number of pupils subject to the compulsory education and of 50 times number of school classes for the compulsory education, under respective groups.
The amount of the first average unit tax of respective groups of Item 1 of the preceding paragraph, shall be the respective balances equal to the total of the surtaxes on the Land Tax, House Tax and Enterprise Tax all of which are to the computed at the standard assessment rates of each city, town or village plus the yields from the surtaxes on the Mine Product Tax, Admission Tax and Liquor Consumption Tax, reduced by such amount in the debts under the war Damage Reconstruction Expenditure as may be obtained by applying a rate's which may be provided for by Ordinance (the balance shall hereinafter be referred to as the City, Town and Village First Basic Tax Revenue), as divided by the aggregate of the total population under respective groups plus the number of policeman times 300 under respective groups.
The City, Town and village, First Standard Unit Tax Amount referred to under Paragraph 1, Item 1, shall be the amount equal to the sum total of the City, Town and Village First Basic Tax Revenue for all the city, town and village plus 90% of the total City, Town and Village Distribution Tax, as divided by the aggregate of the whole population plus the number of the policeman times 300 under all cities, towns and villages.
The amount of the second average unit tax of respective groups referred to under Par.1 Item 2 shall be equal to respective totals of the ordinary tax revenue for large cities, cities, or towns and villages reduced by the aggregate of the surtaxes on the Land Tax, House Tax, Enterprise Tax, Mine Product Tax, Admission Tax, Liquor Comsumption Tax and the City, Town and Village Inhabitant Tax (the balance shall hereinafter be referred to as the City, Town and Village Second Basic Tax Revenue), as divided by the respective aggregates of the total population under respective groups and the number of policemen times 300 under respective groups.
The amount of the second standard unit tax of cities, towns and villages, referred to in Par.1, Item 2, shall be the amount arrived at by dividing by the aggregate of the number of population of all the cities, towns and villages and the number of policemen times 300, the sum total of 10% of the total amount of the taxes for distribution to cities, towns and villages and the City, Town and Village Second Basic Tax Revenue.
Article 19.　The sum total of the Special Distribution Tax shall be 5% of the sum total of the Distribution Tax to large cities, cities, towns and villages.
(Limitation to the Distribution Amount of Respective Groups)
Article 20.　In case the aggregate of the sum total for each groups of the distribution amount provided for under Article 18 as divided by the total of the population under each group and of the number of policemen times 300, and the Third Average Unit Tax Amount for each group, exceeds 1, 5 times the Third Standard Unit Tax Amount of cities, towns and villages, the amount in excess times the aggregate of the total population under each group and the number of policemen times 300 shall be reduced from the distribution amount for each group.
The Third Average Unit Tax Amount for each group as referred to under the preceding paragraph shall be the sum total of the First Average Unit Tax Amount of Article 18, Paragraph 1, Item 1 and of the Second Average Unit Tax Amount of Item 2 of the same paragraph.
The Third Standard Unit Tax for large cities, cities, towns and villages referred to under Paragraph 1, shall be the sum total of the First Standard Unit Tax for the same and of referred to under Article 18, Paragraph 1, Item 1, and of the 2nd Standard Unit Tax for the same referred to under Item 2 of the same paragraph.
The amount reduced by virtue of the provisions of Paragraph 1, shall be added up to the amount of the Special Distribution Tax.
Section II. Tax for Distribution to Large Cities, Tax for Distribution Cities, Taxes for Distribution to Class A Towns and Villages and Taxes for Dist ibution to Class B Towns and Villages
(Type of the Distribution Tax)
Article 21.　The taxes for distribution to large cities, the taxes for distribution to cities, and the taxes for the distribution to Class A and Class B towns and villages shall respectively be divided into four categories of from the first category distribution amount to the fourth category distribution amount. The first category distribution amount and the second category distribution amount shall be distributed on the basis of the taxation capacity of the large cities, cities, or towns and villages;the third and fourth category distribution amount on the basis of financial requirement of the large cities, cities, or towns and villages.
(Ratio between respective categories)
Article 22.　The first category distribution amount, the second category distribution amount, the third category distribution amount and the fourth category distribution amount shall respectively be 45%, 5%, 40% and 10% of the total amount of the taxes for distribution to large cities, the total amount of the taxes for distribution to cities, the total amount of the taxes for distribution to Class A towns and villages or the total amount of the taxes for distribution to Class B town and villages.
(The First Category Distribution Amount)
Article 23.　The first category distribution amount shall be distributed to such large cities, cities, or towns and villages for which the amount of the first unit tax is short of the amount of the first standard unit tax of large cities, the first standard unit tax of cities, or the first standard unit tax of towns and villages, in proportion to the sums obtained by multiplying such deficient amount by the number of population under the large cities, cities, or towns and villages concerned.
The amount of the first unit tax shall be the amount obtained by the dividing by the aggregate of the number of population and the policemen times,300 of the cities, town and villages concerned the amount of the First Basic Tax Revenue of the cities, towns and villages concerned.
The amount of the first standard unit tax for respective groups prescribed in Paragraph 1 shall be the aggregate of the First Basic Tax Revenue of respective groups and 90% of the total of the distribution taxes to the large cities, cities, Class A and B towns and village, as divided respectively by the sum total of the number of population under each group and of the number of policemen times 300.
(The Second Category Distribution Amount)
Article 24.　The second class distribution amount shall be distributed to such large cities, cities, or towns and villages, for which the amount of the second unit tax is short of the amount of the second standard unit tax of large cities, the second standard unit tax of cities, or of the second standard unit tax of towns and villages, in proportion to the sum obtained by multiplying such deficient amount by the number of population of the large cities, cities, or town and villages concerned.
The amount of the second unit tax as referred to under the preceding paragraph shall be the amount obtained by dividing by the aggregate of the number ot population and of the policemen times 300 of the cities or towns and villages concerned the am unt of the Second Basic Tax Revenue of the cities or towns and villages concerned.
The amount of the second standard unit tax of respective groups shall be the amount obtained by dividing by the aggregate, for respective groups, of the number of population and of policemen times 300 of all the large cities, the cities, or of all the towns and villages, the total amount for each group, of the Second Basic Tax Revenue plus 10% of the distribution tax to the large cities, cities, Class A or B towns and villages respectively.
(The Third Category Distribution Amount)
Article 25.　The third distribution amount shall be distributed in proportion to the adjusted numbers of population of the cities, towns and villages concerned.
The adjusted numbers of population shall be the actual numbers of population of the large cities, cities, Class A towns and villages or Class B towns and villages concerned (or, in Hokkaido, 1.3 times of the actual number, and in Tohoku and Hokuriku areas, 1.2 times) with the addition made, respectively, of 1,100,000, 59,000, 8,700, or 3,000.
(The fourth category distribution amount)
Article 26.　The fourth category distribution amount shall be distributed in proportion to the aggregate of the number of pupils subject to the compulsory education and of the school classes for the compulsory education times 50.
(Limitation to the Distribution)
Article 27.　In the case of large cities, cities, or towns and villages where the sum total of the sum obtained by dividing by the aggregate of the number of population and of the policemen times 300 of the large cities, the cities, or the towns and villages, the amount of the taxes for distribution to the large cities, cities, Class A towns and villages or to Class B towns and villages as provided for in the preceding four Articles, and of the amount of the third unit tax for each group, exceeds the amount one time and a third, for large cities or cities, or one time and a half, for towns and villages, of the amount of the third standard unit tax of respective groups, the sum obtained by multiplying such excess amount by the aggregate of the number of population and of the policemen times 300 of respective groups shall be reduced from the amount to be apportioned.
The amount of the third unit tax mentioned in the preceding paragraph shall be the sum total of the amount of the first unit tax mentioned in Paragraph 1 of Article 23, and of the amount of the second unit tax mentioned in Paragraph 1 of Article 24.
The amount of the third standard unit tax for respective groups mentioned in Paragraph 1, shall respectively be the sum total of the amount of the first standard unit tax of respective groups mentioned in Paragraph 1 of Article 23 and of the amount of the second standard unit tax mentioned in Paragraph 1 of Article 24.
The amount reduced by the provisions of Paragraph 1 shall be added up to the amount of the Special Distribution Tax.
Section III. Special Distribution Tax
Article 28.　The special distribution tax shall be distributed to large cities, towns and villages in consideration of special circumstances which prevail therein such as the rapid increase of population.
Chapter IV. Additional Provisions
(Tokyo Metropolis and Special Cities)
Article 29.　Tokyo Metropolis, with respect to the distribution tax to Do, Fu and Ken as a whole, shall be regarded as a prefecture, and with respect to the distribution tax to cities, towns and villages a special ward in the Tokyo Metropolis shall be regarded as a city.
A Special City, in regard to the distribution tax to Do, Fu and Ken, shall be regarded as a prefecture, and in regard to the distribution tax to cities, towns and villages are concerned, it shall be regarded as a city.
(Municipality Association and the Izu Islands)
Article 30.　With regard to the application of this Law, a town or village association which co-jointly conducts to the entire business of the town or village concerned shall be regarded as a town or village.
With regard to the Seven Isles of Izu, special provisions may be provided for by Ordinance.
(Population, Tax Amount, etc. used as Basis to the Distribution)
Article 31.　The population mentioned in Articles 12 to 14 inclusive, Paragraph 1 of Article 16, Article 17, Paragraph 3, Article 18, Article 20, Paragraph 1, Article 23, Article 24, Article 25, Paragraph 2 and Article 27, Paragraph 1, the amount of the Land Tax, House Tax, Enterprise Tax, Mine Product Tax, Admission Tax and Liquor Consumption Tax in Article 12, Paragraph 2 and Article 13, Paragraph 2, the amount of surtaxes on the Land Tax or House Tax or Enterprise Tax, Mine Production Tax and Admission Tax and Liquor Consumption Tax mentioned in Article 18, Paragraphs 2 and 4, the total amount of the ordinary taxes mentioned in Article 13, Paragraph 2 and Article 18, Paragraph 4, the amount of the prefecture inhabitant tax in Article 13, Paragraph 2, the amount of the Inhabitant Tax of cities, towns and villages in Article 18, Paragraph 4, the sum total amount of the distribution tax to Do, Fu and Ken in Article 12, Paragraph 3 and Article 13, Paragraph 3, the sum total of the amount of the distribution tax to cities, towns and villages in Article 18, Paragraphs 1, 3 and 5, the total distribution tax to large cities, cities, Class A towns and villages and Class B town and village in Article 22, Article 23, Paragraph 3 and Article 24, Paragraph 3, Tohoku and Hokuriku areas in Article 14, Paragraph 2, Article 18, Paragraph 1, Item 3 and Article 25, Paragraph 2, the number of school classes for the compulsorye ducation mentioned in Article 15, Article 18, Paragraph 1, Item 4 and Article 26, the number of pupils subject to the compulsory education in Article 18, Paragraph 1, Item 4 and Article 26, the number of policemen in Article 18, Article 20, Paragraph 1, Article 23, Paragraphs 2 and 3, Article 24, Paragraphs 2 and 3, and Paragraph 2 of Article 25, Article 27, Paragraph 1, the amount of debts under the Damage Recovery Public Works Expenditure in Article 12, Paragraph 2 and the amount of debts under the War Damage Reconstruction Expenditure in Article 12, Paragraph 2 and Article 18, Paragraph 2, shall be provided for by Ordinance, respectively.
(Miscalculation in the Basic Data used for Distribution)
Article 32.　In case there is a miscalculation in regard to the number of population, the amount of taxes and the likes which are used as a basis for distribution of the distribution tax, the distribution amount shall, as prescribed by order, be recalculated by adding to, or deducting from, the number of population and the amount of tax to be used as a basis for distribution of the distribution tax in the next fiscal year.
(Suspension and Restitution of the Distribution)
Article 33.　In case a Do, Fu, Ken, special city and city, town or village has bean distributed or is deemed to have attempted to get distributed an undue amount of the distributed tax in the way of filing dishonest reports as to the data basic to the distribution such as the number of population or the amount of tax, the government may unless the Do, Fu, Ken, special city, city, town or village can prove satisfactorily that its mistake was not wilful or was not at least due to unexcusable errors, suspend the delivery of the whole or part of the distribution amount or order the resititution of the whole or part of the amount once distributed.
(Delegation of Details to Ordinance)
Article 34.　Besides those provided for under the present Law, detailed matters necessary to the distribution of the distribution tax may be provided for by Ordinance.
Supplementary Provisions:
Article 35.　The present Law shall come into force as from the day of its promulgation.
The present Law shall apply to the tax of the fiscal year 1948-49 distribution.
Article 36.　The Local Apportionment Tax Law (Law No.33, 1947) shall be repealed.
The old Local Apportionment Tax Law shall still prevail as to the apportionment tax in or before the fiscal year 1947-48.
Article 37.　As for the fiscal year 1948-49, "33.14%" referred to under Article 2 shall read "23.31%" of the yield of the Income Tax and the Corporation Tax and 30.78% of the National Admission Tax."
Article 38.　As for the fiscal year 1948-49, "33.14%" referred to under Article 3, Paragraph 1, shall read "233.74% of the Income Tax and the Corporation Tax, and 396.77% of the National Admisson and Amusement, Eating and Drinking Taxes" ;as for the fiscal year 1949-50, the same shall read "49.77% of the Income and Corporation Taxes, and 61.37% of the National Admission Tax" ;as for the fiscal year 1950-51, the same shall read "25.40% of the Income and Corporation Taxes and 33.57% of the National Admission Tax" .
Article 39.　Only for the fiscal year 1948-49, "50%" referee to under Article 7, Item 1, shall read "53%" and "50%" under Item 2 of the same Article shall read "47%" .
Article 40.　Only for the fiscal years 1948-49 and 1949-50, "the first day of the preceding year" in Article 8, Paragraph 1, shall read "the first day of the fiscal year concerned" .
Article 41.　For the time being, the taxes basic to the computation of the First Unit Tax and the Do, Fu and Ken First Standard Unit Tax as referred to under Article 2, Paragraph 1 may, as may be provided for by Ordinance include the Refundment Taxes, surtaxes on the National Taxes and the Prefectural Business Tax as provided for under the old Local Apportionment Tax Law and the old Local Tax Law (Law No.60, 1940);also, as for the computation of the Second Unit Tax and the Do, Fu and Ken Second Standard Unit Tax may, as provided for by Ordinance, be done in the way of subtracting the surtaxes on the National Taxes and the Prefectural Business Tax under the old Local Tax Law from the sum total of the Ordinary Taxes.
For the time being, the computation of the First Unit Tax for each group as referred to under Article 18, Paragraph 1, Item 1, and to City, Town and Village First Standard Unit Tax, and the First Unit Tax and the First Standard Unit Tax of each group as referred to under Article 23, Paragraph 1, may, as provided for dy Ordinance, be done in the way of adding to the basic taxes the surtax on the National taxes and the surtax on the prefectural business tax as provided for under the old Local Tax Law;also, the computation of the Second Unit Tax of each group referred to under Article 18, Paragraph 1, Item 2 and the City, Town and Village Second Standard Unit Tax, and, the Second Unit Tax referred to under Article 24, Paragraph 1 and the Second Standard Unit Tax of each group may, as provided for by Ordinance, be done in the way of subtracting the surtax on the National taxes and the surtax on the Prefectural Business Tax under the old Local Tax Law from the sum total of the ordinary taxes.
Article 42.　Far the time being, the ratio of each distribution amount of the Do, Fu and Ken Distribution Tax from the First to Fifth Categories inclusive to the total amount of the said tax, shall, notwithstanding the provisions of Article 11, be provided for by Ordinance, within the following limit:
The First Category Distribution Amount:　Not less than 38.75%
The Second Category Distribution Amount:　Not less than 3.75%
The Third Category Distribution Amount:　Not less than 38.75%
The Fourth Category Distribution Amount:　Not less than 8.75%
The Fifth Category Distribution Amount:　Not more than 10%
As for the computation of the total amount of the Distribution Taxes to large cities, cities, Class A towns and villages and to Class B towns and villages, Ordinance shall, for the time being, provide for the ratio to the sum total of the Distribution Tax to cities, towns and villages as set forth in each item of Article 18, Paragraph 1, and the ratio the total amount of the Special Distribution Tax as referred to under Article 19 is to bear to the sum total of the Distribution Tax to cities, towns and villages, within the following limit notwithstanding the provisions of Article 18, Paragraph 1 and Article 19:
The ratio set forth under Article 18, Paragraph 1, Item 1:　Not less than 38.75%
The ratio under Item 2, of the same paragraph of the same Article.　　　Not less than 3.75%
The ratio under Item 3 of the same paragraph of the same Article.　　　Not less than 38.75%
The ratio under Item 4 of the same paragraph of the same Article.　　　Not less than 8.75%
The ratio under Article 19;　Not more than 10%
Article 43.　Ordinance may provided for otherwise as the amount of the Admission Tax and its surtax to be basic to the computation of the amount to be distribution in the fiscal year 1948-49.
Articl 44.　Only for the Distribution Tax of the fiscal year 1948-49, the delivery may, notwithstanding the provisions of Article 9, be made more than quarterly as may be provided for by Ordinance.
Article 45.　The amount apportioned as the Local Apportionment for the fiscal year 1948-49 before the enforcement of the present Law shall be deemed the distribdtion tax given in accordance with the present Law; provided that, this shall not hold good as to the excess if the given amount exceeds the amount to be distributed by virtue of the present Law.
Article 46.　The Local Apportionment Tax Apportionment Special Account Law (Law No.67, 1940) shall be amended as follows:
The title shall be amended as follows:
The Local Distribution Tax Distribution Special Account Law.
In Article 1, "local apportionment tax apportionment" shall read "local distribution tax distribution."
In Article 2, "local apportionment" shall read "local distribution" and "the apportionment of the local apportionment tax" shall read "the distribution of the local distribution tax."
In Article 4, Paragraph 2 "apportionment of the local apportionment tax" shall read "distribution of the local distribution tax" and "the Local Apportionment Tax Law" shall read "thd Local Distribution Tax Law."
Paragraph 2 of the Supplementary Provisions shall be amended as follows:
As to the accountings for the apportionment of the local apportionment tax of or before the fiscal year 1947-48, the old Law shall still prevail.
Prime Minister　ASHIDA Hitoshi
Minister of Finance　KITAMURA Tokutaro