Article 1.　As regards the withholding tax of income tax as referred to under Article 38 paragraph 1 item (1) to item (3) inclusive of the Income Tax Law, on salaries, wages, etc.(excluding bonus and other allowances of similar nature) as referred to under Article 9 paragraph 1 item (4) of the Income"Tax Law (Law No.27 of 1947), which are to be paid from January 1, 1950 to March 31 of the same year, it shall be the tax amount indicated in the Column A of the Monthly or Daily Tax Computation Tables of Annexed Table II as referred to under Article 38 paragraph 1 minus the amount indicated in I Monthly Deduction Computation Table or II Daily Deduction Computation Table of the Annexed Table (Table of Deductions from Withholding Tax of Income Tax) of this Law according to the amount of pays and the reported number of dependents. In this case, if the pays are paid on the weekly basis or on the basis of every two or more weeks, the withholding tax shall be the tax amount indicated in the Column A of Daily Tax Computation Table of Annexed Table II of the Income Tax Law minus the amount indicated in II Daily Deduction Computation Table of the Annexed Table (Table of Deductions from Withholding Tax of Income Tax) of this Law, according to the daily pay and the reported number of dependents, multiplied by 7, or two or more times thereof.

Article 2.　The Government may, in order to contribute to the equity of taxation, decide the items to be entered and other necessary matters concerning the books to be kept for the computation of incomes of corporations and individuals with forestry and business incomes as referred to under Article 9 paragraph 1 item (6) or item (9) of the Income Tax Law.

2　A taxpayer who keeps books as referred to under the preceding paragraph, shall report the fact that he does so to the Government by January 31, 1950, as prescribed by Ordinance.