I hereby promulgate the Law for Partial Amendments to the Anti National Tax Evasion 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.77 Law for Partial Amendments to the Anti National Tax Evasion Law The Anti National Tax Evasion Law (Law No.67 of 1900) shall be partially amended as follows: The following one Article shall be added next to Article 3:

Article 3-(2). The tax official may, if necessary for inspection, search or attachment, make dispositions such as to unlock or open the door or break open the seal. The disposition under the provision of the preceding paragraph may be made with regard to the objects attached or held in custody.

The following one paragraph shall be added to Article 6: With regard to a search of woman's body, the tax official shall make an adult woman to be present (as a witness). However, this shall not necessarily apply to an urgent case. In Article 7 paragraph 1, "When a tax official has attached objects, books, documents, etc., which may prove the fact of the offence" shall be amended as "When a tax official has attached or held in custody the objects, books, documents, etc.," "a list of attachment;" as "a list of attachment or custody," "a copy of the list of attachment" as "a copy of the list of the attachment or the custody" ;in paragraph 2 of the same Article, "attached objects," shall be amended as "objects attached or held in custody," "the local body authorities" as "the public office" ;in paragraph 3 of the same Article, "the attached objects" shall be amended as "the objects attached or held in custody" ;and the following one paragraph shall be added to the same paragraph: The tax official shall, if he deems it unnecessary to datain the objects attached or held in custody, return them. In Article 9 and Article 10, ", holding in custody," shall be added next to "search," . In the proviso to Article 21 paragraph 1, "and when he has been ordered to do his duty within the jurisdiction area of the other tax administration bureau or taxation office by the Director of Tax Administration Agency or the chief of tax administration bureau in urgent cases." shall be added next to "of other Regional Finance Bureau or tax office." The following proviso shall be added to Article 13 paragraph 1;and the same paragraph shall be made paragraph 2 of the same Article: However, he shall charge the case to the prosecutor without delay in a case falling under any item of the preceding paragraph. In paragraph 2 of the same Article, "the Director of the Regional Finance Bureau or the superintendent of the tax office" shall be amended as "the chief of the competent tax administration bureau or the chief of the competent taxation office;" and the same paragraph shall be made paragraph 1 of the same Article. In Article 14 paragraph 2, "or when the offence notified in accordance with the provision of paragraph 1 of the preceding Article falls under the provision of each item of paragraph 2 of the same Article" shall be deleted. In Article 17 paragraph 1, "seven days" shall be amended as "twenty days." In Article 18 paragraph 1, "the attached objects" shall be amended as "the objects attached or held in custody," "with inventory" as "a list of attachment or custody" ;in paragraph 2 of the same Article, "the attached objects" shall be amended as "the objects attached or held in custody," "local body authorities" as "public office" ;and the following one paragraph shall be added to the same Article: When the objects attached or held in custody have been transferred to the prosecutor in accordance with the provision of paragraph 1, such objects shall be deemed to be the ones seized by the prosecutor in accordance with the provision of the Code of Criminal Procedure. Article 19 paragraph 2 shall be deleted. Article 21 shall be amended as follows:

Article 21. Deleted.

Supplementary Provisions: 1. This Law shall come into force as from April 1, 1950;provided, however, that the amended provision of Article 7 paragraph 3 shall apply to the objects held in custody after the enforcement of this Law. 2. The Tobacco Monopoly Law (Law No.111 of 1949) shall be partially amended as follows: In Article 79 paragraph 7, "paragraph 5" shall be amended as"paragraph 6, paragraph 5 of the same Article shall be made paragraph 6 and its ensuing paragraphs shall be moved down one by one and the following one paragraph shall be added next to paragraph 4 of the same Article: 5 In the case under paragraph 1, the duties of the Director of the Tax Administration Agency as provided for in the proviso to Article 12 paragraph 1 of the Anti National Tax Evasion Law shall be performed by the Minister of Finance. 3. The Salt Monopoly Law (Law No.112 of 1949) shall be partially amended as follows: In Article 55 paragraph 3, "paragraph 6" shall be added next to "paragraph 5," and "paragraph 7 to paragraph 10 inclusive" shall be amended as "paragraph 8 to paragraph 11 inclusive." 4. The Camphor Monopoly Law (Law No.113 of 1949) shall be partially amended as follows: In Article 28 paragraph 3, "paragraph 6" shall be added next to "paragraph 5" and paragraph 7 to paragraph 10 inclusive "shall be amended as" paragraph 8 to paragraph 11 inclusive." Minister of Finance IKEDA Hayato Prime Minister YOSHIDA Shigeru