I hereby promulgate the Law for Partial Amendments to the Law concerning the Payment of Revenues by means of Stamps, etc.
Signed:HIROHITO, Seal of the Emperor
This fourth day of the eleventh month of the twenty-fourth year of Showa (November 4, 1949)
Prime Minister YOSHIDA Shigeru
Law for Partial Amendments to the Law concerning the Payment of Revenues by means of Stamps, etc.
Article 1. The Law concerning the Payment of Revenues by means of Stamps (Law No.142 of 1948) shall be partially amended as follows:
In Article 1, "Article 61 of the Juvenile Law (Law No.42 of 1922)" shall be amended as "Article 31 paragraph 1 of the Juvenile Law (Law No.168 of 1948)" .
To Article 2 paragraph 1, the following proviso shall be added:
;provided, however, that this shall not apply to the case where insurance premiums are paid in accordance with the provision of Article 38-(12) paragraph 1 of the Unemployment Insurance Law (Law No.146 of 1947).
In paragragh 2 of the same Article, "and the unemployment insurance stamps prescribed in Article 38-(12) paragraph 1 of the Unemployment Insurance Law" shall be added next to "the revenue stamps prescribed in the preceding paragraph" .
In Article 3 paragraph 1, ", and unemployment insurance stamps shall be sold at the post offices designated by the Minister of Postal Services after consultation with the Minister of Labor." shall be added next to "revenue stamp stands" ;and in paragraph 2 of the same Article, "and unemployment insurance stamps" shall be added next to "revenue stamps" .
Article 2. The Unemployment Insurance Special Account Law (Law No.157 of 1947) shall be partially amended as follows:
In Article 3, "and the Postal Services Special Account" shall be added next to "the General Account" .
Article 3. The Postal Services Special Account Law (Law No.109 of 1949) shall be partially amended as follows:
In Article 40, "The proceeds less the amount of the purchasing and the expenses necessary for the sales of the revenue stamps shall be transferred to the General Account." shall be amended as "Out of the proceeds from sales minus the expenses for re-purchase and the expenses necessary for the sales of stamps, the amount concerning revenue stamps and transaction tax stamps shall be transferred to the General Account and the amount concerning the unemployment insurance stamps shall be transferred to the Unemployment Insurance Special Account."
Article 4. The Welfare Insurance Special Account Law (Law No.10 of 1944) shall be partially amended as follows:
Next to Article 18-(2), the following one Article shall be added:
Article 18-(3). For the time being, the accumulated reserves of the health sub-account may be transferred to the revenues of this sub-account within the limit of amount prescribed in the budget, if necessary to appropriate to the resources of operating the health insurance business.
Supplementary Provision:
This Law shall come into force as from the day of its promulgation;provided that the prevision of Article 1 shall apply as from November 1, 1949.
Minister of Finance IKEDA Hayato
Minister of Welfare HAYASHI Joji
Minister of Postal Services OZAWA Saeki
Minister of Labor SUZUKI Masabumi
Prime Minister YOSHIDA Shigeru