1　Only for 1950, the filing of the June provisional return and the matters to be entered therein under the provision of Article 21 paragraph 1, of the Income Tax Law (Law No.27 of 1947) shall be based upon the actual conditions as of July 1 of the same year and the period of filing such return shall be a period from the same day to 31 of the same month.

2　Only for 1950, "May 31" as mentioned in Article 21 paragraph 6 of the Income Tax Law shall read "June 30" .

3　Only for 1950, "May 1 (or June 1 as regards a farm income earner;hereinafter the same in this Article)" as mentioned in Article 21-(3) paragraph 4 of the Income Tax Law shall read "June 1" , and "May 31 (or June 30 as regards a farm income earner;hereinafter the same in this Article)" shall read "June 30" ; "May 1" in paragraph 5 of the same Article shall read "June 1" ;and "May 1" as mentioned in paragraph 7 of the same Article, shall read "June 1" , and "May 31" shall read "June 30" .

4　Only for 1950, "1st period;June 1-30 of the taxable year;as mentioned in Article 30 paragraph 1 of the Income Tax Law shall read" 1st period;July 1-31 of the taxable year;".

5　The exception to the Income Tax Law Enforcement Regulations (Cabinet Order No.110 of 1947), which are required to enforce this Law, shall be prescribed by Cabinet Order.