| Article |
Provision to be read |
Provision to read |
| Article 294 paragraph 1 |
The amount of income tax, or taxable income amount or taxable income minus the amount of income tax (hereinafter collectively referred to as "amount of income tax, etc." ) |
Income tax amount |
| Article 295 paragraph 2 |
Amount of income tax, etc. |
Income tax amount |
| Article 297 |
Amount of income tax, etc. |
Income tax amount |
| Article 303 paragraph 1 |
June 10 |
August 20, 1950 |
| Taxable income and the income tax |
The amount of the income tax |
| June 1 |
August 1, 1950 |
| Article 304 |
Article 46 paragraph 7 of the Income Tax Law |
Article 46 paragraph 5 of the pre-amendment Income Tax Law |
| Article 48 paragraph 5 or Article 49 paragraph 5 of the same Law |
Article 50 paragraph 1 of the pre-amendment Income Tax Law |
| Article 307 |
Article 62 paragraph 1 of the Income Tax Law |
Article 62 paragraph 1 of the pre-amendment Income Tax Law |
| The final date provided for in paragraph 1 of the same Article |
August 20, 1950 |
| Article 312 item (1) |
Persons who, in filing a return as provided for in Article 26 paragraph 1 or Article 26-(2) paragraph 1 of the Income Tax Law, must file it by making a deduction as provided for in Article 11-(5) or Article 11-(6) of the same Law|Persons to |
whom the provision of Article 14 of the pre-amendment Income Tax Law applies |
| Article 312 item (2) |
Those dependent relatives or disabled persons who are liable to the inhabitant's tax imposed on a per capita basis in case a deduction as provided for in Article 11-(5) or Article 11-(6) of the Income Tax Law is made in the computation of the gross income as provided for in Article 26 paragraph 1 or Article 26-(2) paragraph 1 of the same Law |
Dependent relatives prescribed in the provision of Article 14 paragraph 1 of the pre-amendment Income Tax Law |
| Article 312 item (3) |
Those persons liable to the inhabitant's tax who are considered as having no income in accordance with the provision of Article 11-(2) of the Income Tax Law on account of the fact that they have no income except the income derived from business operated by their spouse or other relatives |
Persons to whom the provision of Article 26 paragraph 2 of the pre-amendment Income Tax Law applies and who have dependent relatives or the relatives concerned who shall pay the inhabitant's tax imposed on a per capita basis |
| Main clause of Article 315 |
The Income Tax Law |
The pre-amendment Income Tax Law |
| Amount of income tax, etc. |
Income tax amount |
| Article 315 item (1) |
The final return mentioned in Article 26 paragraph 1 of the Income Tax Law or the agricultural final return mentioned in Article 26-(2) paragraph 1 of the same Law |
The final return mentioned in Article 26 paragraph 1 of the pre-amendment Income Tax Law |
| Taxable income or income tax amount |
Income tax amount |
| Article 315 item (2) |
The revised final return or the agricultural revised final return mentioned in Article 27 paragraph 1 of the Income Tax Law |
The revised final return mentioned in Article 27 paragraph 1 of the pre-amendment Income Tax Law |
| Taxable income or income tax amount |
Income tax amount |
| Article 315 item (3) |
Article 67 of the Income Tax Law |
Article 67 of the pre-amendment Income Tax Law |
| Taxable income or income tax amount |
Income tax amount |
|
|
| Article 316 |
The Income Tax Law |
The pre-amendment Income Tax Law |
| The amount of income tax, etc |
.|Income tax amount |
| Article 317 |
The amount of income tax, etc. |
Income tax amount |
| Article 318 |
June 1 |
August 1, 1950 |
| Article 319 |
The amount of income tax, etc. |
The amount of income tax |
| In the months of July, September, December and February |
In the months of September, November and January |
| In the month of July |
In the month of September |
| Article 320 paragraph 2 |
The amount of income tax, etc. |
Income tax amount |