<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="Act" Num="45" PromulgateDay="30" PromulgateMonth="4" Year="24">
  <PromulgateBody>
    <PromulgateStatement>I hereby promulgate the Law concerning Exception to the Local Distribution Tax Law.</PromulgateStatement>
    <ImperialSignature>Signed:HIROHITO, Seal of the Emperor</ImperialSignature>
    <PromulgateDate>This thirtieth day of the fourth month of the twenty-fourth year of Showa (April 30, 1949)</PromulgateDate>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Law No.45</LawNum>
  <LawBody>
    <LawTitle>Law concerning Exception to the Local Distribution Tax Law</LawTitle>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>In Article 2 of the Local Distribution Tax Law (Law No.111 of 1948), "33.14%" shall read "16.29%" as for the fiscal year 1949-50 only.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provision:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>This Law shall come into force as from the day of its promulgation and shall apply to the local distribution tax of fiscal year 1949-50.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
  <Signatures>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>IKEDA Hayato</Name>
    </Signature>
  </Signatures>
</Law>