Law for Partial Amendments to the National Tax Collection Law
法令番号: 法律第69号
公布年月日: 昭和25年3月31日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendments to the National Tax Collection Law.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-fifth year of Showa (March 31, 1950)
Prime Minister　YOSHIDA Shigeru
Law No.69
Law for Partial Amendments to the National Tax Collection Law
The National Tax Collection Law (Law No.21 of 1897) shall be partially amended as follows:
Article 2 shall be amended as follows:
Article 2.　The national taxes, their remindcharges, coercive attachment charges shall be collected in prefecture to all the other public charges (excluding local taxes, their remindcharges, negligence additional money, non-filing additional money, heavy additional money, arrears, delinquent additional money and coercive attachment charges (hereinafter referred to as "collecting sum of the local body" );hereinafter the same in this Article) and credits.
In case the property has been attached on account of delinquency of national tax, the national tax, its remind-charges and coercive attachment charges as a cause of the attachment shall be collected in preference to the collecting sum of the local body to the extent of the value of the attached property.
In the case of the coercive attachment or compulsory execution, or opening of auction or adjudication of bankruptcy on account of the delinquency of public charges by the taxpayer, the national tax, its remind-charges and coercive collection charges, the delivery of which the tax official requested the administrative authorities concerned, public body, court of execution, bailiff, coercive administrator or bankruptcy administrator, shall be collected in preference to the collecting sum of the local public body which was requested to pay.
In the case of the coercive attachment due to the delinquency of the collecting sum of local public body, the national tax, its remindcharges and coercive attachment charges, which the tax official requested the local body concerned to deliver, shall not he collected in preference to the collecting sum of the local body to the extent of the value of the property attached due to the said coercive attachment.
In the case of the coercive attachment or compulsory execution, or opening of an auction or adjudication of bankruptcy on account of the delinquency of public charges by the taxpayer, the national tax, its remind-charges and coercive collection charges, the delivery of which the tax official requested the administrative authorities concerned, public body, court of execution, bailiff, coercive administrator or bankruptcy administrator, shall not be collected in preference to the remind-charges, arrears, coercive attachment charges, charges for compulsory execution, charges for bankruptcy procedure or auction charges which are incurred on account of the said delinquent public charges.
The remind-charges and coercive attachment charges of the national tax shall be collected in preference to the national tax.
In Article 4-(1) item (2), "prefectural taxes" shall be amended as "local taxes," and the following one item shall be added next to item 5 of the same Article:
5-(2).　In the case of opening of the succession on account of the death of taxpayer, when the successor effects the qualified acceptance.
Article 4-(2) shall be amended as follows:
Article 4-(2).　Deleted.
In Article 4-(3) and Article 4-(4), "arrears" shall be deleted.
Article 9 paragraphs 3 to 5 inclusive shall be amended as follows:
In case the remind was made in accordance with the provision of paragraph 1, if the tax has not been paid in full by the designated time-limit shown in the letter of remind, the delinquent additional tax as computed by applying a ratio of 4 sen per diem for 100 yen to the amount of delinquent tax (excluding the interest on delinquent tax to be paid is addition to the tax amount and the negligence additional tax, non-filing additional tax, withholding additional tax, light additional tax, additional tax and heavy additional tax to be collected in addition to the tax amount, in accordance with the provision of the Income Tax Law and other Laws;hereinafter the same in this Article) according to the number of days from the day following the time-limit on the letter of remind to the day of actual payment, shall be added to the amount of delinquent tax and be collected as the item of national tax to which the delinquent tax concerned belongs.
In the case under the provision of the preceding paragraph, if a part of the delinquent tax has been paid, the delinquent tax to be taken as a basis for the computation of the delinquent additional tax for the term after the partial payment shall be the amount of tax after deduction of such partially paid delinquent tax.
The delinquent additional tax under the provision of paragraph 3 shall not exceed the amount computed by multiplying the delinquent tax by 5 per cent at the time of lapse of the designated time-limit on the letter of remind.
In case the delinquent tax has a fraction of 1,000 yen in computing the delinquent additional tax, the fraction shall be omitted.
In case the delinquent additional tax as computed in accordance with the provision of the preceding four paragraphs in less than 100 yen, the delinquent additional tax shall not be collected.
In case the delinquent additional tax under the provision of paragraph 3 is to be collected, the amount of tax paid by a delinquent taxpayer shall be deemed to have been in the first place assigned to the delinquent tax concerned, in so far as the said amount of tax does not reach the amount of delinquent tax at the time of lapse of the designated time-limit on the letter of remind.
In paragraph 6 of the same Article, "the arrears prescribed in the preceding three paragraphs" shall be amended as "the delinquent additional tax under the provision of paragraph 3."
In Article 10 item 1, "arrears" shall be deleted, and "(including the delinquent additional tax)" shall be added next to "and tax" ;in item 2 of the same Article, "in the case under Article 4-(1), item 1 and item 7" shall be amended as "in the case under the provision of each item (excluding item 4) of Article 4-(2)," and "In case the taxpayer has not paid his tax" shall be amended as "If the taxpayer has a property to be attached in a case where he has not paid his tax."
In Article 12, "arrears" shall be deleted.
The following one paragraph shall be added to Article 16:
With regard to the salary, wage, annual allowance, annuity, pension, bonus and other allowances of similar nature receivable by a delinquent taxpayer, the part not exceeding the amount which corresponds to 75% of the amount of money receivable by him at respective pay day shall not be attached.
In Article 17, "arrears" shall be deleted.
The following one Article shall be added next to Article 21:
Article 21-(2).　The tax official may, if it is necessary to investigate a taxpayer's property for the purpose of the attachment thereof, interrogate the delinquent taxpayer, the third person who possesses the delinquent taxpayer's property or the third person who is deemed with the reason to possess the delinquent taxpayer's property.
The tax official may, if it is necessary to investigate a taxpayer's property for the purpose of the attachment thereof, interrogate the person enumerated below, or inspect the books and records concerning liabilities and properties mentioned in item 1 or item 2 with regard to the person mentioned in the same items, and inspect the books and records concerning shares or equities with respect to the person mentioned in item 3:
1.　A person who is with reason deemed to have liabilities to pay money or goods to the delinquent taxpayer;
2.　A person who is with reason deemed to have acquired the property from the delinquent taxpayer;
3.　A juridical person whose shareholder or investor is the delinquent taxpayer.
The authority of interrogation or inspection under the preceding two paragraphs shall not be construed as having been approved for the search of crime.
The tax official shall present the certificate showing his status, when he interrogates or inspects in accordance with the provision of paragraph 1 or paragraph 2.
In Article 23-(1) paragraph 2, "arrears" shall be deleted.
The following one paragraph shall be added to Article 25:
Articles which find no purchaser at the auction or the bid of which at auction does not reach the estimated price may be sold under the private contract at the price not less than the estimated price.
In Article 27, "(including the purchasing by the Government and the sale under the private contract)" shall be added next to "public sale."
In Article 28, Article 29 and Article 31, "arrears" shall be deleted.
Chapter III-(2) shall be amended as follows:
CHAPTER III-(2) Reinvestigation, Reconsideration and Litigation
Article 31-(2).　A person who has any objection to the disposition relating to the assessment and collection of national taxes, or coercive attachment may, except for the cases provided for in the Income Tax Law and other Laws, request within one month from the day on which a notice of the disposition was received (in case the disposition was not noticed, the day on which he has become to know such disposition) the chief of taxation office, who made such disposition (in case the official of taxation office made such disposition, the chief of the taxation office to which such official belongs) to reinvestigate the disposition with a document, stating therein the reason for the objection, as may be prescribed by Cabinet Order;provided, that this shall not apply to a person who has received from the chief of taxation office a document stating that the investigation relating to the disposition was made by the official of the Tax Administration Agency or the tax administration bureau, or to a person who was subject to the disposition by the chief or the official of other administrative authority than the taxation office.
With regard to a person who can not request the reinvestigation in accordance with the provision of the preceding paragraph within the term under the same paragraph (this request shall hereinafter be referred to as "request for reinvestigation" ), on account of such inevitable cause as the difficulties of communication or transportation, the Director of Tax Administration Agency or the chief of taxation office may postpone the said term, as may be prescribed by Cabinet Order.
The collection of tax or the proceeding of coercive attachment shall not be obstructed even if the request for reinvestigation was made;provided that the chief of taxation office may, if he finds that there exists a good reason, postpone the collection of the whole or a part of the tax or suspend the continuation of coercive attachment.
In case the request for reinvestigation has been made, the chief of taxation office will, if there is any mistaken point in the form or in the procedure of the request, fix a reasonable term and let the taxpayer correct the said point within the said term.
In case the request for reinvestigation has been made, if it falls under any of the following items, the chief of taxation office shall make a decision as enumerated in each of the said items and inform the person who has made such request of the decision with a document, stating therein the reason for such decision:
1.　In case the request for reinvestigation has been made after the lapse of the term as provided for in paragraph 1 or where the mistaken point to be corrected in accordance with the provision of the preceding paragraph has not been corrected, a decision to reject the said request;
2.　In case the whole of the request for reinvestigation is deemed to be unreasonable, a decision to deny the said request;
3.　In case it is deemed that there is a good reason for the whole or a part of the request for reinvestigation, a decision to cancel the whole or a part of the disposition, which is the object of the request for reinvestigation.
Article 31-(3).　A person falling under the proviso to paragraph 1 of the preceding Article or a person who has received the notice as provided for in paragraph 5 of the preceding Article may, if he has any objection to the matters concerning the notice as provided for in the proviso to paragraph 1 of the same Article, or to the disposition as provided for in the same proviso, or to the decision as provided for in paragraph 5 of the same Article (this decision shall hereinafter be referred to as "decision of reinvestigation" ) request the Director of Tax Administration Agency, the chief of tax administration bureau or the chief of custom office to reconsider such matters, disposition or decision, within one month from the day on which the notice of the disposition was received (in case the disposition was not noticed, the day on which he has become to know the disposition) or from the day on which the notice as provided for in paragraph 5 of the same Article was received, with a document stating therein the reason for the objection, as may be prescribed by Cabinet Order. In this case, if the request for reconsideration is concerned with the decision of reinvestigation, it shall be deemed that the request for reconsideration of the disposition which is the object of the said reinvestigation has been made simultaneously.
The provisions of paragraph 2 and paragraph 3 of the preceding Article shall apply mutatis mutandis to the case under the preceding paragraph.
In case the request for reinvestigation has been made, if the request falls under any of the, following items, it shall be deemed that the request for reconsideration as provided for in paragraph 1 (hereinafter referred to as "request for reconsideration" ) has been made to the chief of tax administration bureau exercising control over the jurisdiction area of the chief of taxation office as provided for in each item concerned as of the respective date as provided for in each item:
1.　In case the chief of taxation office has deemed it appropriate to treat the request for reinvestigation as the request for reconsideration and also where the person who made the request for reinvestigation has agreed with such treatment, the day on which the said agreement has taken place;
2.　In case the notice as provided for in paragraph 5 of the preceding Article has not been made within three months from the day on which the request for investigation was made, if the person who made the request for reinvestigation has offered to the chief of taxation office that the said request may be treated as the request for reconsideration, the day on which the said offer was made.
The provision of paragraph 4 of the preceding Article shall apply mutatis mutandis to a case of request for reconsideration.
In the case of request for reconsideration, if the said request falls under any of the following items, the Director of Tax Administration Agency, the chief of tax administration bureau or the chief of custom office shall make a decision as provided for in each of the said items and notified the person who made the request concerned (including a person who made the request for reinvestigation as provided for in paragraph 3) of the decision, with a document stating therein the reason for the said decision. In this case, if the request for reconsideration of the disposition which is the object of reinvestigation is deemed to have been made simultaneously in accordance with the provision of latter part of paragraph 1, the decision as provided for in item 2 or item 3 shall be made respectively for each request:
1.　In case the request for reconsideration has been made after the lapse of the term as provided for in paragraph 1 or where the mistaken point demanded to be corrected in accordance with the provision of paragraph 4 of the preceding Article, which applies mutatis mutandis in the preceding paragraph, has not been corrected, a decision to reject the said request;
2.　In case the whole of the request for reconsideration is deemed to be unreasonable, a decision to deny the said request;
3.　In case it is deemed that there exists a good reason for the whole or a part of the request for reconsideration, a decision to cancel the whole or a part of the disposition which is the object of the said request.
In case the Director of Tax Administration Agency, the chief of tax administration bureau or the chief of custom office has made the decision as provided for in item 2 of the preceding paragraph in respect to the request for reconsideration of the decision of reinvestigation as provided for in paragraph 5 item 1 of the preceding Article, the request for reconsideration for the disposition, which is the object of reinvestigation, that was deemed as having been made simultaneously in accordance with the provision of latter part of the same paragraph, shall be deemed to have been denied, notwithstanding the provision of item 2 of the preceding paragraph.
Article 31-(3)-(II).　To the case concerning the disposition which is the object of request for reinvestigation or for reconsideration, the provision of the Administrative Appeal Law shall not apply.
Article 31-(4).　The action for the cancellation or alteration of the disposition which is the object of the request for reinvestigation or for reconsideration shall not be brought to the court unless through the decision as provided for in Article 31-(3) paragraph 5 (this decision shall hereinafter be referred to as "decision of reconsideration" );provided, however, that in case the notice of the decision of reinvestigation has not been made even after the lapse of six months from the day on which the request for reinvestigation was made, or where a term of three months has elapsed from the day on which the request for reconsideration was made or where it is feared that the conspicuous damage may incur if through the decision of reinvestigation or of reconsideration or where there exists a proper reason, the action may be brought to the court without going through the decision of reinvestigation or of reconsideration.
The action for the cancellation or alteration of the disposition which is the object of the request for reinvestigation or for reconsideration or the action for the cancellation or alteration of the decision of the reconsideration shall, except for the case under the proviso to the preceding paragraph, be brought to the court within three months from the day on which the notice of the decision of reconsideration was received, notwithstanding the provision of Article 5 paragraph 1 or paragraph 4 of the Law for Special Regulations concerning Procedure of Administrative Litigation.
In case the action for the cancellation or alteration of the disposition which is the object of the reinvestigation is brought to the court in accordance with the provision of the proviso to paragraph 1 after six months have elapsed from the day on which request for reinvestigation was made, the action shall be brought to the court within nine months from the day on which the said request for reinvestigation was made.
The term as provided for in the preceding two paragraphs shall be the peremptory term.
In case the action as provided for in paragraph 2 has been brought to the court, if the chief of taxation office or tax administration bureau has become the party or the intervenor, the official of the Tax Administration Agency or the tax administration bureau shall be deemed the official under the chief of taxation office or the chief of tax administration bureau, in respect to the application of the provision of Article 5 paragraph 1 of Law No.194 of 1947 (the Law concerning the Authority of the Attorney-General in the Judicial Procedure in which the Interests of the State are involved).
Even in case the action has been brought to the court in accordance with the proviso to paragraph 1, the decision on the request for reinvestigation or for reconsideration may be taken.
In the case of the action under paragraph 2, if the court has recognized that the assertion of the Director of Tax Administration Agency, the chief of tax administration bureau, the chief of custom office or the chief of taxation office who is the other party has been reasonable, the party who brought the action before the court shall first produce the evidence before the court, and then the other party shall produce the evidence.
The other party may produce the evidence at any time, notwithstanding the provision of the preceding paragraph.
In Article 31-(5), "arrears," shall be deleted.
In Article 31-(6) paragraph 1, "arrears" shall be deleted, and "10 (ten) sen" shall be amended as "4 (four) sen" ;and the following two paragraphs shall be added in the same Article:
With regard to the application of the provision of paragraph 1 to the case where the overpaid national taxes, overpaid remind charges and overpaid coercive attachment charges have been paid at two or more payment terms or for two or more times by installments, the national taxes, remind charges and coercive attachment charges equivalent to the amount of the overpaid tax shall be deemed to have been paid on the day of last payment and then the excess of the overpaid tax over the amount thus deemed to have been paid on that day, if any, shall be deemed to have been paid on every payment date retrospectively in order, so far as the amounts deemed to have been paid have not reached the overpaid tax amount.
With regard to the application of the provision of paragraph 1 to the case where the national taxes, remind charges and coercive attachment charges legally paid have become overpaid due to the fact that the tax to be paid was alleviated or exempted by virtue of the provisions of Laws, the national taxes, remind charges and coercive attachment charges equivalent to the said overpaid amount shall be deemed to have been paid on the day when the amount was become overpaid. However, the same shall not apply to the overpaid amount of income tax paid pursuant to Article 30, Article 31, Article 33 paragraph 2 (limited to the amount of income tax entered in the return other then the final return and farm final return) or paragraph 4 of the Income Tax Law (including the amount of income tax paid pursuant to Article 45 of the same Law), the overpaid amount of corporation tax entered in the return which is filed pursuant to Article 19 or Article 20 paragraph 1 of the Corporation Tax Law (including the return which is filed pursuant to Article 23 of the same Law and has the entries as provided for in Article 20 paragraph 1 of the same Law), the overpaid amount of corporation tax to be entered in the return deemed to have been filed by virtue of Article 19 paragraph 5 of the same Law, the overpaid amount of corporation tax as enumerated in each item of Article 26 paragraph 3 of the same Law or the overpaid amount of the interest on delinquent tax, negligence additional tax, non-filing additional tax, heavy additional tax and delinquent additional tax on the said income tax or corporation tax.
Article 32 shall be amended as follows:
Article 32.　In where a taxpayer has concealed or destroyed his properties disposed them to the disadvantage of the state or committed such acts as falsely increase the liabilities on the properties with an intention to evade the coercive attachment before receiving the execution of coercive attachment, he shall be punished with a penal servitude for a term not more than three years or with a fine not more than 200,000 yen or with both. The same shall apply to the case where a taxpayer after receiving the coercive attachment committs aforementioned acts with an intention to evade the execution.
To the case where the third party who possesses the properties of a taxpayer has committed the acts mentioned in the preceding paragraph with an intention to make the taxpayer evade coercive attachment, the provision of the preceding paragraph shall apply, distinguishing whether the acts have been committed before or after the coercive attachment concerned.
Any person, who knowingly, has become a party to the acts under paragraph 1, with the taxpayer of the third person in possession of the taxpayer's properties, before execution of coercive attachment taken against the taxpayer shall, if coercive attachment is taken against the taxpayer, be punished with a penal servitude for a term not more than two years or with a fine not more than 100,000 yen or with both. The same shall apply to the person who knowingly has become a party to the act under paragraph 1 with the taxpayer or the third party in possession of the taxpayer's properties after the coercive attachment was taken.
In case the representative of a corporation or the agent, employees or other workers of a corporation or an individual has committed the offence against the provisions of the preceding three paragraphs with regard to the business or the properties of the corporation or the individual, the corporation or the individual shall be punished with the fine as provided for in each paragraph concerned in addition to punishing the said offender.
In Chapter IV, the following one Article shall be added next to Article 32:
Article 32-(2).　Any person who has refused, obstructed or evaded the inspection of tax officials to be made in accordance with the provision of Article 21-(2) paragraph 2 shall be punished with a fine not more than 30,000 yen
Supplementary Provisions:
1.　This Law shall come into force as from April 1, 1950.
2.　With regard to the priority in collection between the national taxes, their remind charges, the arrears and coercive collection charges the delivery of which the tax officials demanded to the local public bodies or the liquidator before the enforcement of this Law pursuant to Article 29 of the National Tax Collection Law Enforcement Regulations (Imperial Ordinance No.135 of 1902) and the collecting sum of the local public bodies (this shall mean the collecting sum of local public bodies as provided for in Article 2 paragraph 1 of the National Tax Collection Law), the old Law shall still apply.
3.　The arrears which should have been collected in accordance with the provision of Article 9 paragraph 3 of the National Tax Collection Law before this amendment shall be collected in accordance with the amended provision of Article 2 of the same Law in the same priority with the demand charges and, in addition, the old Law shall still apply to the collection of such arrears. However, the arrears which correspond to the term after the enforcement of this Law shall not be collected.
4.　In case a taxpayer was reminded, before the enforcement of this Law, to pay his national tax in accordance with the provision of Article 9 paragraph 1 of the National Tax Collection Law and has not paid the whole amount of the national tax thus demanded by the time of enforcement of this Law, if the due date of payment designated by the said remind falls on or before March 31, 1950, the amount of the delinquent additional tax to be added to such unpaid national tax (excluding the amount of national tax for which the taxpayer's properties have been attached on or before the same date) in accordance with the amended provision of Article 9 paragraph 3 of the same Law shall be computed by multiplying the amount of delinquent tax (this shall mean the delinquent tax as provided for in Article 9 paragraph 3 of the same Law;hereinafter the same in this paragraph) by the rate of 4 sen per diem per 100 yen of the said delinquent tax according to the number of days from April 1, 1950 to the day on which the tax has been actually paid. However, the amount of the said delinquent additional tax shall not exceed the amount obtained by multiplying the amount of delinquent tax at the time of enforcement of this Law by the rate of 5%.
5.　With respect to the amount of the delinquent additional tax under the preceding paragraph, it shall be deemed that the notice under the provision of Article 6 of the National Tax Collection Law has been made on the date of enforcement of this Law.
6.　With regard to the reconsideration, appeal and litigation relating to the dispositions made in connection with imposition and collection of the tax of the coercive attachment made before the enforcement of this Law, the old Law shall still apply.
7.　With regard to the appropriation of the overpaid tax in the case where the arrears collected before the enforcement of this Law and the arrears collected in accordance with the provision of paragraph 3 are found to have been overpaid and with regard to the appropriation of the national taxes, remind charges, coercive attachment charges and the additional refund merely under Article 31-(6) of the National Tax Collection Law equivalent to the overpaid amount of the arrears to be collected in accordance with the provision of the same paragraph, the old Law shall still apply.
8.　The appropriation as provided for in Article 36 paragraph 7 (including the case where it applies in Article 36-(2) paragraph 3 of the Income Tax Law (Law No.27 of 1947)) of the same Law and in Article 26-(3) paragraph 5 of the Corporation Tax Law (Law No.28 of 1947) may be made in respect to the arrears to be collected pursuant to paragraph 3.
9.　In case the national taxes, remind charges, arrears and coercive attachment charges which were overpaid before the enforcement of this Law are refunded in cash or are appropriated for other unpaid national taxes, unpaid remind charges, unpaid arrears and unpaid coercive attachment charges, after the enforcement of this Law, the amount of the additional refund (including that for arrears) to be added to the overpaid amount concerned in accordance with the provision of Article 31-(6) of the National Tax Collection Law shall be the total of the amount computed by multiplying the overpaid amount by the rate of 10 sen per diem per 100 yen of the said overpaid amount according to the number of days from the following day of the day of actual payment to March 31, 1950 and the amount computed by multiplying the overpaid amount by the rate of 4 sen per diem per 100 yen of the said overpaid amount according to the number of days from April 1 of the same year to the day on which the overpaid amount is refunded or is appropriated.
10.　The provision of Article 31-(6) of the National Tax Collection Law after this revision shall apply mutatis mutandis to the case where any overpaid amount is found in respect to the arrears collected in accordance with the provision of paragraph 3.
11.　With regard to the application of penal provisions to the acts committed before the enforcement of this Law, the old Law shall still apply.
12.　With regard to public charges and claims which are stipulated by other Laws and Orders to rank next to the national tax or the local tax in the order of a preferential right, they shall rank next to the national tax or the local tax in the order of a preferential right after the enforcement of this Law, regardless of the provisions of the said other Laws and Orders.
13.　The Registration Law (Law No.27 of 1896) shall be partially amended as follows:
In Article 19-VII, "Article 31-II" shall be amended as "Article 31-III."
14.　The Liquor Tax Law (Law No.35 of 1940) shall be partially amended as follows:
In Article 46 paragraph 2, "arrears" shall be deleted;and in paragraph 3 of the same Article, "paragraph 1" shall be deleted, and "delinquent" shall be amended as "taxpayer."
15.　The Income Tax Law (Law No.27 of 1947) shall be partially amended as follows:
In Article 10 paragraph 2, "and that collected pursuant to the provision of Article 11-(3) paragraph 1 or Article 11-(4) paragraph 1 of the Travelling Tax Law" shall be amended as ", light additional tax or heavy additional tax to be collected in accordance with the provision of Article 11-(3) paragraph 1 or Article 11-(4) paragraph 1 of the Travelling Tax Law or delinquent additional tax to be collected in accordance with the provision of Article 9 paragraph 3 of the National Tax Collection Law (excluding the amount to be collected in addition to the amount of income tax to be paid or collected in accordance with the provisions of Articles 30 to 34 inclusive, Article 45 and Article 47)."
16.　The Corporation Tax Law (Law No.28 of 1947) shall be partially amended as follows:
In Article 9 paragraph 2, "or Article 11-(3) paragraph 1 or Article 11-(4) paragraph 1 of the Travelling Tax Law" shall be amended as ", Article 11-(3) paragraph 1 or Article 11-(4) paragraph 1 of the Travelling Tax Law or Article 9 paragraph 3 of the National Tax Collection Law" , and "the income tax or travelling tax" shall be amended as "the national taxes equal to the income tax, travelling tax or delinquent additional tax."
In Article 16 paragraph 2, "and the delinquent additional tax as provided for in Article 9 paragraph 3 of the National Tax Collection Law" shall be added next to "the interest on delinquent tax as referred to in Article 42 paragraph 2."
In Article 19 paragraph 1, "as well as the delinquent additional tax as referred to in Article 9 paragraph 3 of the National Tax Collection Law" shall be added next to "as referred to in Articles 42 to 43-(2) inclusive."
In Article 26-(3) paragraph 5, "delinquent additional tax" shall be deleted.
17.　The Net Worth Tax Law (Law No.174 of 1950) shall be partially amended as follows:
In Article 32 paragraph 1, "net worth tax equivalent to" shall be added next to "excepting the amount of" and "and heavy additional tax" shall be amended as ", heavy additional tax and delinquent additional tax."
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru