Law concerning Temporary Exceptions to the Income Tax Law, etc.
法令番号: 法律第269号
公布年月日: 昭和24年12月15日
法令の形式: 法律

審議経過

I hereby promulgate the Law concerning Temporary Exceptions to the Income Tax Law, etc.
Signed:HIROHITO, Seal of the Emperor
This fifteenth day of the twelfth month of the twenty-fourth year of Showa (December 15, 1949)
Prime Minister　YOSHIDA Shigeru
Law No.269
Law concerning Temporary Exceptions to the Income Tax Law, etc.
(Exceptions to the Income Tax Law)
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.
(Bookkeeping)
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.
Supplementary Provision:
This Law shall come into force as from the day of its promulgation.
Annexed Table Table of Deductions from Withholding Tax of Income Tax
No.1 Monthly Deduction Computation Table
Monthly wage and salary
Number of dependents
0
1
2
3
4
5
6
7
8
9
10
Not less than
Less than
Amount of Deduction
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
2,300
Less than
Total amount
0
0
0
0
0
0
0
0
0
0
2,300
2,400
80
0
0
0
0
0
0
0
0
0
0
2,400
2,600
75
0
0
0
0
0
0
0
0
0
0
2,600
2,800
65
Total amount
0
0
0
0
0
0
0
0
0
2,800
3,000
60
Total amount
0
0
0
0
0
0
0
0
0
3,000
3,200
55
Total amount
0
0
0
0
0
0
0
0
0
3,200
3,400
50
Total amount
0
0
0
0
0
0
0
0
0
3,400
3,600
45
95
0
0
0
0
0
0
0
0
0
3,600
3,800
35
85
Total amount
0
0
0
0
0
0
0
0
3,800
4,000
30
80
Total amount
0
0
0
0
0
0
0
0
4,000
4,500
30
80
Total amount
0
0
0
0
0
0
0
0
4,500
5,000
35
85
135
Total amount
0
0
0
0
0
0
0
5,000
5,500
40
90
140
Total amount
Total amount
0
0
0
0
0
0
5,500
6,000
45
95
145
Total amount
Total amount
0
0
0
0
0
0
6,000
6,500
45
95
145
195
Total amount
Total amount
0
0
0
0
0
6,500
7,000
65
115
165
215
Total amount
Total amount
Total amount
0
0
0
0
7,000
7,500
80
135
185
235
285
Total amount
Total amount
Total amount
0
0
0
7,500
8,000
80
160
210
260
310
Total amount
Total amount
Total amount
0
0
0
8,000
8,500
80
180
230
280
330
380
Total amount
Total amount
Total amount
0
0
8,500
9,000
80
180
255
305
355
405
Total amount
Total amount
Total amount
Total amount
0
9,000
9,500
80
180
275
325
375
425
475
Total amount
Total amount
Total amount
Total amount
9,500
10,000
85
185
285
350
400
450
500
Total amount
Total amount
Total amount
Total amount
10,000
11,000
80
200
300
395
445
495
545
635
Total amount
Total amount
Total amount
11,000
12,000
75
220
340
440
525
575
625
675
765
Total amount
Total amount
12,000
13,000
25
215
365
475
575
660
710
760
810
820
Total amount
13,000
14,000
55
255
420
570
675
775
850
900
950
1,000
990
14,000
15,000
110
340
540
700
850
950
1,050
1,120
1,170
1,220
1,270
15,000
16,000
150
400
625
825
980
1,125
1,225
1,325
1,390
1,440
1,490
16,000
17,000
190
440
690
910
1,110
1,260
1,400
1,500
1,600
1,660
1,710
17,000
18,000
180
470
720
970
1,190
1,390
1,540
1,670
1,770
1,870
1,930
18,000
19,000
180
480
775
1,020
1,270
1,490
1,690
1,840
1,970
2,070
2,170
19,000
20,000
180
480
780
1,070
1,320
1,570
1,790
1,990
2,140
2,270
2,370
20,000
21,000
170
480
780
1,080
1,370
1,620
1,870
2,090
2,290
2,440
2,570
21,000
22,100
145
480
780
1,080
1,380
1,675
1,920
2,170
2,390
2,590
2,740
22,100
145
495
835
1,135
1,435
1,735
2,030
2,280
2,530
2,750
2,950
No.2 Daily Deduction Computation Table
Daily wage and salary
Number of dependents
0
1
2
3
4
5
6
7
8
9
10
Not less than
Less than
Amount of Deduction
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
yen
80
Less than
Total amount
0
0
0
0
0
0
0
0
0
0
80
100
2
Total amount
0
0
0
0
0
0
0
0
0
100
125
2
Total amount
0
0
0
0
0
0
0
0
0
125
150
1
3
Total amount
0
0
0
0
0
0
0
0
150
175
2
4
Total amount
Total amount
0
0
0
0
0
0
0
175
200
1
3
5
Total amount
Total amount
0
0
0
0
0
0
200
225
2
4
5
7
Total amount
Total amount
0
0
0
0
0
225
250
2
4
6
8
Total amount
Total amount
Total amount
0
0
0
0
250
275
3
6
7
9
11
Total amount
Total amount
Total amount
0
0
0
275
300
2
6
8
10
12
13
Total amount
Total amount
Total amount
Total amount
0
300
325
3
6
9
11
13
15
Total amount
Total amount
Total amount
Total amount
Total amount
325
350
3
7
10
13
15
16
18
Total amount
Total amount
Total amount
Total amount
350
375
2
7
10
14
16
18
20
21
Total amount
Total amount
Total amount
375
400
2
8
12
15
19
20
22
24
Total amount
Total amount
Total amount
400
425
2
8
13
17
20
23
25
26
28
Total amount
Total amount
425
450
1
8
13
18
22
25
27
29
31
33
Total amount
450
475
2
9
15
21
25
28
32
33
35
37
Total amount
475
500
3
11
18
24
29
33
36
39
41
43
44
500
525
5
14
21
28
33
38
42
45
47
49
51
525
550
6
15
24
30
37
42
46
50
53
55
56
550
575
6
15
23
31
38
44
49
53
56
59
61
575
600
5
15
24
32
40
47
52
57
60
64
66
600
625
7
17
27
35
44
51
58
63
67
71
74
625
650
7
17
27
36
45
53
60
66
71
75
79
650
675
5
16
26
36
45
54
61
68
74
79
83
675
700
5
15
26
36
46
55
63
71
77
83
87
700
725
6
17
27
38
48
58
66
75
82
88
93
725
750
5
17
28
38
49
59
68
77
85
92
98
750
770
5
17
29
39
50
60
70
79
87
95
102
770
6
18
30
41
52
62
72
82
90
99
106
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru