Article 3.　The tax rate of 20% under the provisions of Article 17 or Article 18 of the Income Tax Law shall be made the tax rate of 10% with respect to the application of these provisions to the income from interest or the dividend of interest among the income from dividend paid to the individual who has no domicile or is not resident for one year or more within the enforcement area of the Income Tax Law or to the corporation that has neither head office nor principal office within the enforcement area of the Corporation Tax Law, for the national bond, local bond or the corporate debenture, share of stock or equity issued by a corporation having either head office or principal office within the enforcement area of the Corporation Tax Law, which was acquired legally on the offer of the foreign means of payment (it shall mean the foreign means of payment as provided for in Article 6 of the Foreign Exchange and Foreign Trade Control Law;hereinafter the same) by the individual who has no domicile or is not resident for one year or more within the enforcement area of the Income Tax Law or by the corporation that has neither head office nor principal office within the enforcement area of the Corporation Tax Law.

Article 4.　With regard to the earned income or the retirement income for each year from 1950 to 1955 accruing, to such person provided for in Article 1 paragraph 1 of the Income Tax Law as has no domicile within the enforcement area of the same Law, the amount of receipt from the payment in the enforcement area of the same Law shall be deemed to be the amount of the receipt as provided for in Article 9 paragraph 1 item (5) or item (6) of the same Law, and then the provision of the same Law shall apply thereto.

Article 5.　With regard to the individual as provided for in Article 1 paragraph 1 of the Income Tax Law, who has no domicile within the enforcement area of the same Law and who receives a payment of earned income or retirement income from the corporation with foreign investment engaged in the business requiring to introduce the foreign capital or scientific technique for the sound development of the Japanese economy, his receipt of earned income or retirement income paid in each year of 1952 to 1955 by the said corporation (or the amount of receipt minus the deductible amount under the provision of Article 9 paragraph 2, Article 9-(2), Article 11-(3) or Article 11-(4) of the Income Tax Law, if the amount of total income for that year is to be deducted by the amount under these provisions;hereinafter the same) minus the amount equal to 50% thereof (or 3,500,000 yen, if this amount exceeds 3,500,000 yen), shall be deemed to be the amount of receipt under the provision of Article 9 paragraph 1 item (5) or item (6) of the same Law and shall be subject to the provision of the same Law, The same shall apply to the earned income or retirement income paid in each year of 1952 to 1955 to an individual designated by the Minister of Finance, who has no domicile within the enforcement area of the Income Tax Law, and who has accepted a call in order to lead or improve the scientific technique of the business of the corporation engaged in the business requiring to introduce the foreign capital or scientific technique for the sound development of the Japanese economy other than corporations with foreign investments, from such corporation.

Article 5-(2).　With regard to the earned income or retirement income paid in each, year of 1952 to 1955 to an individual as provided for in Article 1 paragraph 1 of the Income Tax Law, who has no domicile within the enforcement area of the same Law from a corporation engaged in such business as facilitates the operation of business of the corporation with foreign investment and as promotes the proper introduction of foreign capital, which is engaged in the business as provided for in paragraph 1 of the preceding Article, the amount of receipt of such earned income or retirement income minus the amount equivalent to 50% of such amount (or 3,500,000 yen, if this amount exceeds 3,500,000 yen) shall be deemed to be the amount of receipt under the provision of Article 9 paragraph 1 item (5) or item (6) of the same Law, and then the provisions of the same Law shall apply thereto.

Article 5-(3).　With regard to the earned income or retirement income to be paid in each year of 1952 to 1955 to an individual as provided for in Article 1 paragraph 1 of the income Tax Law, who is a teacher of the universities or upper secondary schools as provided for in Article 1 of the School Education Law (including universities, preparatory schools and colleges under old provisions as provided for in Article 98 of the same Law) and who has no domicile within the enforcement area of the Income Tax Law, the amount of receipt of such earned income or retirement income minus the amount equivalent to 50% of such amount (or 3,500,000 yen, if this amount exceeds 3,500,000 yen) shall be deemed to be the amount of receipt under the provision of Article 9 paragraph 1 item (5) or item (6) of the Income tax Law, and then the provisions of the same Law shall apply thereto. The same shall also apply to the earned income or retirement income paid in each year of 1952 to 1955 to such clergyman or other person engaged in the missionary work from the religious organization to which he belongs, who has no domicile within the enforcement area of the Income Tax Law and comes under the provision of Article 1 paragraph 1 of the same Law.

Article 5-(4).　With regard to the income for 1950 and 1951 accruing to an individual as provided for in Article 1 paragraph 1 of the Income Tax Law, who has no domicile within the enforcement area of the same Law and also falls under any one of the following items, the amount of total income for 1950 minus the amount (in case this amount exceeds the amount computed by multiplying 3,500,000 yen by the number of months involved in the term designated by Ordinance and then dividing by 12, the amount thus computed) equivalent to 50% of the amount of income accruing during the term (in case the deduction from the amount of total income for that year is allowed in accordance with the provision of Article 9 paragraph 2, Article 11-(3) or Article 11-(4) of the same Law, the amount accruing during the term minus such deductible amount under these provisions), while, in a case of 1951, the amount of total income for 1951 minus the amount (or 3,500,000 yen if this amount exceeds 3,500,000 yen) equivalent to 50% of the amount of total income for that year (in case the deduction from such total income amount is allowed in accordance with the provision of Article 9 paragraph 2, Article 9-(2), Article 11-(3) or Article 11-(4) of the same Law, the amount of total income minus the deductible amount under these provisions;hereinafter the same) shall be deemed to be the amount of taxable total income as provided for in Article 13 of the same Law, and then the provisions of the same Law shall apply thereto:

Article 8.　The value of the overseas assets and others owned as of the time of taxation under the provision of Article 1 item 1 of the Net Worth Tax Law (in case there is any liability as may be prescribed by Order at the time of taxation, the value obtained by deducting the amount of such liability) shall not be counted in the taxable value for net worth tax purposes for the year covering the time of taxation concerned.

Article 12.　No stamp tax shall be imposed on the deposit pass book for taxpayment.

Article 5-(2).　In the case under par.2 of the preceding Article, if there is any deficit amount after the value of security was appropriated for the tax to be collected and the expense for auction, the coercive attachment shall be made on the other properties of the taxpayer.

2　In the case under par.2 of the preceding Article, if the guarantor has not paid the tax in full, the coercive attachment shall be made on the properties of the taxpayer, and if there is any deficit amount after the value of such properties was appropriated for the tax to be collected, demand charge and the expense for coercive attachment and collection, the coercive attachment shall be made on the properties of the guarantor.

3　The guarantor under the preceding paragraph shall be deemed to be the taxpayer for the purpose of the application of the provisions of Article 32 of the National Tax Collection Law (Law No.21 of 1897).