I hereby promulgate the Law concerning the Special Instances for the Filing of the April Provisional Return and of the First Quarter Period for Payment of the Income Tax for 1949.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十四年三月三十一日
This thirty-first day of the third month of the twenty-fourth year of Showa (March 31, 1949)
内閣総理大臣 吉田茂
Prime Minister YOSHIDA Shigeru
法律第十三号
Law No.13
昭和二十四年の所得税の四月予定申告書の提出及び第一期の納期の特例に関する法律
Law concerning the Special Instances of the Filing of the April Provisional Return and of First Quarter Period for Payment of the Income Tax for 1949
1. For 1949 only the filing and mentioned items of the April provisional return as referred to under the provisions of Art.21, Par.1 of the Income Tax Law (Law No.27 of 1947) shall be on the basis of the actual circumstances as of June 1st and the timelimit for filing shall be from the same date to 30th of the same month.
3. For 1949 only the first quarter period for payment as prescribed under Art.30, Par.1 of the Income Tax Law shall be from June 1st to 30th of the same month.
附 則
Supplementary Provision:
この法律は、公布の日から施行する。
The present Law shall come into force as from the day of its promulgation.