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.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-fourth year of Showa (March 31, 1949)
Prime Minister YOSHIDA Shigeru
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.
2. For 1949 only in Art.21, Par.6, "March 31" shall read "May 31."
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.
Supplementary Provision:
The present Law shall come into force as from the day of its promulgation.