I hereby promulgate the Law for Readjustment of Laws and Orders pursuant to the Amendments to the Income Tax Law, etc.
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 for Readjustment of Laws and Orders pursuant to the Amendments to the Income Tax Law, etc.
Article 1. The Agricultural Warehousing Business Law (Law No.15 of 1917) shall be partially amended as follows:
Article 14 shall be amended as follows:
Article 2. The Housing Association Law (Law No.66 of 1921) shall be partially amended as follows:
Article 6-(2) shall be deleted.
Article 3. The Health Insurance Law (Law No.70 of 1922) shall be partially amended as follows:
Article 6 paragraph 2 shall be deleted.
Article 4. The Emigrant's Association Law (Law No.25 of 1927) shall be partially amended as follows:
Article 13-(2) shall be deleted.
Article 5. The Rural Debt Arrangement Association Law (Law No.21 of 1933) shall be partially amended as follows:
Article 6-(2) shall be deleted.
Article 6. The Fishing Boat Insurance Law (Law No.23 of 1937) shall be partially amended as follows:
Article 2-(2) shall be deleted.
Article 7. The Alcohol Monopoly Law (Law No.32 of 1937) shall be partially amended as follows:
Article 42 shall be amended as follows:
Article 8. The Law for Increase Production of Ammonia Sulphate and for Control of Distribution Thereof (Law No.10 of 1938) shall be partially amended as follows:
Articles 1 to 3 inclusive shall be amended as follows:
Articles 1 to 3. Deleted.
Article 9. The Nippon Electric Power Generation and Transmission Co., Ltd. Law (Low No.77 of 1938) shall be partially amended as follows:
Article 30-(2) shall be deleted.
Article 10. The Imperial Mining Industry Development Co., Ltd. Law (Law No.82 1939) shall be partially amended as follows:
Articles 31 and 32 shall be amended as follows:
Article 31 and Article 32. Deleted.
Article 11. The Metropolitan High Speed Traffic Corporation Law (Law No.51 of 1941) shall be partially amended as follows:
Article 41 shall be amended as follows:
Article 12. The Food Management Law (Law No.40 of 1942) shall be partially amended as follows:
Article 19 shall be amended as follows:
Article 13. The Japan Scholarship Society Law (Law No.30 of 1944) shall be partially amended as follows:
Article 6 shall be amended as follows:
Article 14. The Sericultural Business Law (Law No.57 of 1945) shall be partially amended as follows:
Article 39 paragraph 2 shall be deleted.
Article 43 shall be amended as follows:
Article 15. The Reconversion Finance Bank Law (Law No.34 of 1946) shall be partially amended as follows:
Article 7 shall be amended as follows:
Article 16. The Industrial Reconstruction Kodan Law (Law No.57 of 1947) shall be partially amended as follows:
Article 6 shall be amended as follows:
Article 17. The Foreign Trade Kodan Law (Law No.58 of 1947) shall be partially amended as follows:
Article 7 shall be amended as follows:
Article 18. The Price Adjustment Kodan Law (Law No.62 of 1947) shall be partially amended as follows:
Article 6 shall be amended as follows:
Article 19. The Agricultural Disaster Indemnity Law (Law No.185 of 1947) shall be partially amended as follows:
Article 9 shall be amended as follows:
Article 20. The Oilstuff Distribution Kodan Law (Law No.203 of 1947) shall be partially amended as follows:
Article 6 shall be amended as follows:
Article 21. The Law concerning Special Instances of Taxation in case Agricultural Cooperative Association or Federation of Agricultural Cooperative Association receives Transfer of Properties from City, Town or Village Agricultural Association, or Metropolitan, Hokkaido or Prefectural Agricultural Association or National Agricultural Association (Law No.62 of 1948) shall be partially amended as follows:
Article 1 paragraph 1 shall be deleted.
Article 22. The National Public Service Mutual Aid Association Law (Law No.69 of 1948) shall be partially amended as follows:
Article 10 paragraph 1 shall be deleted;paragraph 2 of the same Article shall be made paragraph 1 of the same Article;and the numbering of its ensuing paragraphs shall be moved up by one.
Article 23. The Social Insurance Medical Fee Payment Fund Law (Law No.129 of 1948) shall be partially amended as follows:
Article 7 paragraph 1 shall be deleted and paragraph 2 of the same Article shall be made paragraph 1 of the same Article.
Article 24. The Law concerning Non-Life Insurance Rating Organization (Law No.193 of 1948) shall be partially amended as follows:
Article 25 shall be amended as follows:
Article 25. The Law concerning Liquidation of the Fishery Organizations and Others in Consequency of the Establishment of the Fishery Cooperative Association Law (Law No.243 of 1948) shall be partially amended as follows:
The following proviso shall be added to Article 1 paragraph 2:
However, the provision of Article 48 of the same Law (excluding the case wheret his applies mutatis mutandis in Article 53, Article 60 and Article 67) shall not apply.
Article 15 shall be amended as follows:
Article 26. The Japan Monopoly Corporation Law (Law No.255 of 1948) shall be partially amended as follows:
Article 6 paragraph 1 shall be deleted;and paragraph 2 of the same Article shall be made paragraph 1 of the same Article.
Article 27. The Japanese National Railways Law (Law No.256 of 1948) shall be partially amended as follows:
Article 6 paragraph 1 shall be deleted;and paragraph 2 of the same Article shall be made paragraph 1 of the same Article.
Article 28. The People's Finance Bank Law (Law No.49 of 1949) shall be partially amended as follows:
Article 7 shall be amended as follows:
Article 46 shall be amended as follows:
Article 29. The Enforcement Law of Smaller Enterprise, etc. Cooperative Law (Law No.82 of 1949) shall be partially amended as follows:
Article 18 shall be amended as follows:
Article 30. The Trade Union Law (Law No.174 of 1949) shall be partially amended as follows:
Article 13 shall be amended as follows:
Article 31. The Law for Transfer, etc. of the Property of Industrial Association to Agricultural Cooperative Association, etc.(Law No.202 of 1949) shall be partially amended as follows:
Article 3 paragraph 1 shall be deleted;paragraph 2 of the same Article shall be made paragraph 1 of the same Article;in paragraph 3 of the same Article, "the preceding two paragraphs" shall be amended as "the preceding paragraph" ;and the same paragraph shall be made paragraph 2 of the same Article.
Article 32. The Private School Law (Law No.270 of 1949) shall be partially amended as follows:
Article 60 shall be amended as follows:
Article 33. The Religious Corporation Ordinance (Imperial Ordinance No.719 of 1945) shall be partially amended as follows:
Article 16 shall be amended as follows:
Article 34. The Holding Company Liquidation Commission Ordinance (Imperial Ordinance No.233 of 1946) shall be partially amended as follows:
Article 28 shall be amended as follows:
Article 35. The Fertilizer Distribution Kodan Ordinance (Imperial Ordinance No.171 of 1947) shall be partially amended as follows:
Article 6 shall be amended as follows:
Article 36. The Cabinet Order concerning the Restoration of Property to J.&P. Coats, Ltd.(Cabinet Order No.46 of 1949) shall be partially amended as follows:
In Article 13 paragraph 1, "or the Security Transfer-Tax" and "or transfer of shares of stock under the provisions of Article 4" shall be deleted.
Article 37. The Cabinet Order concerning Restoration of United Nation's Shares (Cabinet Order No.310 of 1949) shall be partially amended as follows:
Article 35 paragraph 1 shall be deleted;paragraph 2 of the same Article shall be made paragraph 1 of the same Article;and the numbering of its ensuing paragraphs shall be moved up by one.
Supplementary Provisions:
1. This Law shall come into force as from April 1, 1950.
2. Of the amended provisions of Article 14 and Article 25 of this Law the part relating to Article 1 paragraph 2 of the Law concerning the Consolidation of the Fisheries Organizations and others in Conformity to the Enactment of the Fishery Cooperative Association Law, shall apply to the corporation tax for the accounting periods opening on or after April 1, 1950, and as for the corporation tax for the accounting period covering March 31 of the same year, the old provisions shall still apply.
3. The amended provisions of Articles 7 to 11 inclusive shall apply to the corporation tax for the accounting periods closing on or after April 1, 1950 and as for the corporation tax for the accounting period closing before the same date, the old provisions shall still apply.
Prime Minister YOSHIDA Shigeru
Attorney-General UEDA Shunkichi
Minister for Foreign Affairs YOSHIDA Shigeru
Minister of Finance IKEDA Hayato
Minister of Education TAKASE Sotaro
Minister of Welfare HAYASHI Joji
Minister of Agriculture and Forestry MORI Kotaro
Minister of International Trade and Industry IKEDA Hayato
Minister of Transportation OYA Shinzo
Minister of Postal Services OZAWA Saeki
Minister of Telecommunications OZAWA Saeki
Minister of Labor SUZUKI Masabumi
Minister of Construction MASUTANI Shuji
President of Economic Stabilization Board YOSHIDA Shigeru