<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="Act" Num="76" PromulgateDay="19" PromulgateMonth="5" Year="24">
  <PromulgateBody>
    <PromulgateStatement>I hereby promulgate the Law for Partial Amendments to the Income Tax Law and Others.</PromulgateStatement>
    <ImperialSignature>Signed:HIROHITO, Seal of the Emperor</ImperialSignature>
    <PromulgateDate>This nineteenth day of the fifth month of the twenty-fourth year of Showa (May 19, 1949)</PromulgateDate>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Law No.76</LawNum>
  <LawBody>
    <LawTitle>Law for Partial Amendments to the Income Tax Law and Others</LawTitle>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum>1.</ParagraphNum>
        <ParagraphSentence>
          <Sentence/>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>In Art.55, Par.2 of the Income Tax Law (Law No.27 of 1947), Art.42, Par.2 of the Corporation Tax Law (Law No.28 of 1947), Art.13-(2), Par.2 of the Securities Transfer Tax Law (Law No.7 of 1937), Art.58, Par.2 of the Estate Tax Law (Law No.87 of 1947), Art.11-(2), Par.2 of the Travelling Tax Law (Law No.43 of 1940), and Art.28, Par.2 of the Transaction Tax Law (Law No.108 of 1948), "100 yen" shall read "1,000 yen."</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum>2</ParagraphNum>
        <ParagraphSentence>
          <Sentence/>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>In Art.55, Par.3 of the Income Tax Law, Art.42, Par, 3 of the Corporation Tax Law, Art.13-(2), Par.3 of the Securities Transfer Tax Law, Art.58, Par.3, of the Estate Tax Law, Art.11-(2), Par.3 of the Travelling Tax Law, and Art.28, Par.3 of the Transaction Tax Law, "10 yen" shall read "100 yen."</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provision:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The present Law shall come into force as from the day of its promulgation.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
  <Signatures>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>IKEDA. Hayato</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
  </Signatures>
</Law>