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