Article 23.　The value added tax shall be imposed, for value added of the business of the first category to the third category inclusive, with the amount of value added as the taxable basis, by the Do, Fu or prefecture where an office or place of work is located, on the persons who operate such business.

2　The bussiness of the first category mentioned in the preceding paragraph shall mean the business below:

3　The businesses of the second category under paragraph 1 shall mean the business listed below:

4　The businesses of the third category under paragraph 1 shall mean the businesses listed below:

5　With respect to value added of businesses operated without establishing an office or place of work, the provision of paragraph 1 shall apply to it by regarding either the permanent residence or the dwelling place of the person who operates the business that which is more closely related to that business as the office or place of work.

6　To the unincorporated corporations of foundations whose representatives or managers are fixed, the provisions concerning the juridical persons in this section shall apply mutatis mutandis.

Article 24.　Do, Fu or prefecture shall not be able to impose the value added tax for any value added of the businesses enumerated in the following items:

Article 25.　If necessary for investigation relating to the imposition and collection of value added tax, tax officials of Do, Fu or prefecture may question the persons listed below or examine books, papers and other articles relating to the business of the person under item (1) or item (2):

2　In the case under the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it if requested by persons concerned.

3　The investigation concerning the action on delinquency relating to the value added tax shall be in accordance with the provision of Article 61 paragraph 1, regardless of the provision of paragraph 1.

4　The right of questioning or examination under the provision of paragraph 1 shall not be interpreted as having been recognized for the purpose of criminal research.

Article 26.　A person who falls under any one of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen:

2　When a representative of a juridical person, or an agent employee or other worker of a juridical or individual person has committed the violation under the preceding paragraph in connection with the business or property of that juridical or individual person, the juridical or individual person shall be liable to the penalty of fine under the same paragraph, in addition to the punishment of the offender.

Article 27.　In case where the taxpayer has not his permanent residence, dwelling place, office or place of work in Do, Fu or prefecture to which he owes the obligation to pay taxes, he shall designate from among the persons residing within such area as may be provided for by the by-law of Do, Fu or prefecture concerned, his tax manager to make him dispose of the whole affairs relating to tax payment and shall return to that effect to the governor of Do, Fu or prefecture. The same shall apply, when the tax manager has been altered.

Article 28.　A person who has filed a false return in regard to a tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not exceeding thirty thousand yen.

2　When a representative of a juridical person, or an agent, employee or other worker of a juridical or individual person has committed the violation under the preceding paragraph in connection with the business of that juridical or individual person, the juridical or individual person shall be liable to the penalty of fine under the same paragraph, in addition to the punishment the offender.

Article 29.　Do, Fu or prefecture may establish provisions, in the by-law of Do, Fu or prefecture concerned, to the effect that, in case payer of the value added tax has failed, without justifiable reason, to file returns in regard to the tax manager to be returned in accordance with the provision of Article 27, he shall be liable to a non-criminal fine not exceeding thirty thousand yen.

2　Person who has been subjected to a non-criminal fine under the preceding paragraph may, when he is dissatisfied with that disposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day on which that disposition was made.

3　The decision of the governor of Do, Fu or prefecture on the filing of objection under the provision of the preceding paragraph shall be rendered within thirty days from the day on which its filing was received.

4　The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it.

5　In cases where the documents relating to the filing of objection are sent by mail, the period required for transportation by mail shall not be included in the period under paragraph 2.

6　Any person who has been dissatisfied with the decision on objection may file a suit with the court.

7　The collection of a non-criminal fine shall not be suspended even when the objection under the provision of paragraph 2 or suit under the provision of the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he deems it necessary to do so upon request by the persons concerned.

Article 30.　The amount of value added under Article 23 paragraph 1 shall be the amount of the value added in each business year concerned in the case of juridical person, and in the case of individual person, shall be the amount of the value added during the period from January 1 of the year to which the first day of the fiscal year concerned belongs to December 31 of the same year or to the day of the discontinuance of the business.

2　The business year under the preceding paragraph shall mean the business year as fixed by laws and orders, article of incorporation, act of endowment, rules or agreement and a period similar to it.

3　In case where a juridical person has been dissolved during certain business year or has ceased to exist on account of merger, the period from the first day of that business year to the time of the dissolution or merger, or the period from the day following the day of dissolution to the last day of that business year shall be considered as one business year. In cases where the liquidation has been concluded, the period from the beginning day of the business year to which the day of conclusion of the liquidation belongs to the day of conclusion of the liquidation shall be considered as one business year.

4　The amount of value added in the case of juridical person shall be an amount obtained by deducting from the total amount of the sales in one business year the amount of specific outlays.

5　The amount of value added in the case of individual person shall be an amount obtained by deducting from the total amount of the sales during the period from January 1 of the year to which the first day of the fiscal year concerned belongs to December 31 of the same year or the day of the discontinuance of the business the amount of specific outlays.

6　The total amount of the sales under the preceding two paragraphs shall be the sum of the amount of sales of articles (including land, house, electricity, gas, animal, plants and others which are not commonly called articles) or the amount of money to be received as the price for services (in cases where receipt shall be made in the form of goods or rights other than money, the prices of the goods or rights;hereinafter the same with respect to the value added tax) relating to those businesses of the first category to the third category inclusive (referred to as "the business" ;hereinafter the same with respect to the value added tax) and the amount of sale fixed assets and other receivable money incidental to the business and specified by Cabinet Order, but shall not inclued the amount received as interests and stock dividends (excluding the interests and stock dividends to be received by the persons conducting banking business, mutual financing (Mujin) business, trust business, insurance business and money lending business) as well as land rents and house rents.

7　The amount of specific outlays under paragraph 4 and paragraph 5 shall be the grand total amount, out of those amounts to be disbursed to outsiders and to be directly required for the business concerned (in case where outlays shall be made in the form of goods or rights other than money, the prices of such goods or rights;hereinafter the same with respect to the value added tax), of the sum of the acquiring prices of land, house and depreciable fixed assets other than houses (including patent right, right for a utility model, design right, trade mark right, mining right (including right for digging or quarrying soil and stone), placer mining right, fishing right, water utilization right and business right;hereinafter the same with respect to the value added tax), merchandise, semi-manufactured products, raw materials and supplementary materials and consuming articles and of other amount enumerated in each of the following items:

8　In cases where the juridical persons under Article 34 of the Civil Code, school juridical persons or the juridical persons as provided for by Cabinet Order, disburse, in whole or in part, the gross amount of the sales relating to their business to the social works or other public utilities, such disbursement shall, as provided for by Cabinet Order, be deemed to be specified disbursement to outsiders under paragraph 7.

9　The amount to be allocated according to number, value of goods and quantity of other works handled by the agricultural cooperative associations and other special juridical persons designated by Cabinet Order shall be the specific outlays to outsiders under paragraph 7.

10　With respect to the computation of the amount of value added, provisions shall be in accordance with the provisions of Cabinet Order, in addition to those as provided for by this Law.

Article 31.　In cases where the amount of specific outlays to be deducted from the total amount of the sales in accordance with the provision of the preceding Article exceeds the total amount of the sales within the preceding five years in the case of individual persons and in the business year which commence within five years before the day of the commencement of the business year in the case of juridical persons, the portion in excess shall be included in the amount of specific outlays in the computation of the amount of value added under the provision of the same Article. However, the amount to be so included shall be restricted to the amount which had not been included till the calendar or the business year preceding the calendar or the business year respectively in which the inclusion is made.

Article 32.　The standard rate of the value added tax shall be four percent for the value added of the business of the first category and three percent for the value added of the business of the second category or the third category. However, even in cases where the value added tax is imposed in excess of the standard rate, the rate shall not exceed eight percent and six percent respectively.

2　In case Do, Fu or prefecture intends to impose at the rate different from the standard rate under the preceding paragraph, the governor of Do, Fu or prefecture shall, in advance, notify the Local Finance Commission to that effect.

3　Do, Fu or prefecture shall apply the same rate in the same fiscal year with respect to imposition of the value added tax.

Article 33.　With respect to the rate of the value added tax on value added of business conducted by the juridical person, there shall apply the current rate in the fiscal year to which the day of the termination of their business year belongs.

Article 34.　Do, Fu or prefecture shall not impose the value added tax, when the total amount of the value added of the business conducted by juridical or individual person is less than ninety thousant yen for the period of twelve months. However, in cases where there exists financial or other necessity, value added tax may be imposed even when the amount of the value added is less than ninety thousand yen.

Article 35.　The juridical person which is conducting the business shall pay by self-assessment the value added tax related to the amount of the value added in each business year, within two months from the day of the termination of the business year.

2　With respect to the value added tax related to the amount of the value added of the juridical person, which has ceased to exist owing to merger, in the business year to which the day of merger belongs, the juridical person who continues to exist after the merger or who has been established by the merger shall pay that value added tax by self-assessment within two months from the day of merger.

3　In the cases under the preceding two paragraphs, the return to be filed with the governor of Do, Fu or prefecture where the office or the place of work is located, shall contain the description of business, the name and location of the office or the place of work which the juridical person had in the business year concerned, the amount of the value added and of the value added tax (with respect to a juridical person who made the payment by an approximate selfassessment in accordance with the provision of Article 36, the amount of the value added and the value added tax and the tax amount paid by the approximate self-assessment) and shall be accompanied by an inventory, balance sheet and statement of profit and loss account (as regards juridical person which is not required to prepare the balance sheet or statement of profit and loss account, such papers as are corresponding to them) or a statement of account relating to liquidation, a statement of account relating to the amount of the value added relating to the business year concerned and the papers in which the amount of income which shall be the taxable basis of the corporation tax relating to the business year concerned, amount of depreciation of fixed assets during the business year concerned and the amount of salaries, interests, land rents and house rents paid in the business year concerned are duly entered.

4　The tax amount paid by approximate self-assessment in accordance with the provision of Article 36 shall be deducted from the amount to be paid by self-assessment in accordance with the provision of paragraph 1.

5　In cases where Do, Fu or prefecture establishes the provisions in the by-law of Do, Fu or prefecture concerned, to the effect that a taxpayer shall file returns under the provisions of paragraph 1 to paragraph 3 inclusive, the juridical person who falls under the provision of the preceding Article shall file returns as provided for in each paragraph concerned.

Article 36.　A juridical person concerning the business (excluding the juridical person falling under paragraph 5) whose business year exceeds six months shall make a payment by approximate self-assessment of the value added tax amount computed on the taxable basis of the sum six times the amount obtained by dividing the value added of the preceding business year by number of months of the same business year, within one month from the day after the lapse of six months from the day of commencement of the business year. However, any juridical person who has submitted to the governor of Do, Fu or prefecture concerned, before the final date for payment by an approximate self-assessment, an evidence sufficient to prove that the estimated value added amount for the business year concerned will come under one half of the sum obtained by multiplying by the number of months of the business year concerned the amount obtained by dividing the value added amount of the preceding business year by number of months of the same business year and obtained their approval, shall pay by approximate self-assessment the value added amount computed by making the amount of value added during the period frome the commencement of the business year to the day when six months have elapsed therefrom (referred to as "approximate computation period" ;hereinafter the same with respect to the value added tax) the taxable basis.

2　A juridical person intending to obtain the approval mentioned in the proviso to the preceding paragraph shall file, by the time limit as specified in local by-law of Do, Fu or prefecture concerned, an application with the governor of Do, Fu or prefecture where the office or place of work is located, together with the paper stating the estimated amount of the value added for the business year concerned and the method of its computation and the papers to certify the facts taken as the basis of its computation.

3　The governor of Do, Fu or prefecture, in case he has received the application mentioned in the preceding paragraph, if he after reviewing the papers attached to the application, recognizes that there are causes as provided for in the proviso to paragraph 1 with regard to the estimated amount of the value added in the business year concerned, he shall give approval to the application concerned.

4　The governor of Do, Fu or prefecture, in case he approved the application under the preceding paragraph, shall notify, without delay, the juridical person who filed the application thereof. The same shall apply in cases where he made a decision to reject the application.

5　A juridical person who was not required to pay value added tax related to the value added amount for the preceding business year or a newly established juridical person whose business year exceeds six months shall make payment by approximate self-assessment an amount of value added tax as computed by making the value added amount for the approximate computation period as the taxable basis within one month from the day after the lapse of six months from the day of the commencement of the business year. However, a newly established juridical person, in case the business year to which the date of its establishment belongs does not exceed nine months, needs not make payment by approximate self-assessment, in so far as the business year is concerned.

6　A juridical person who makes payment by approximate self-assessment in accordance with the provision of paragraph 1 or the preceding paragraph, shall submit to the governor of Do, Fu or prefecture where the office or place of work is located a statement of payment by approximate self-assessment stating the kind of business, name and location of office or place of work which it owned during the approximate computation period, the value added amount and value added tax amount made the taxable basis in accordance with the amount of the provision of paragraph 1 or the preceding paragraph together with a statement of account pertaining to the value added amount concerned. However, in case a payment by approximate self-assessment is made in accordance with the main clause of paragraph 1, the statement of account is not required to be attached.

Article 37.　An individual who conducts business (except the individual who falls under the provision of paragraph 2) shall make payment by approximate self-assessment, by May 31 and September 30 respectively, an amount equivalent to one-third of the value added tax amount computed on the taxable basis of an amount twelve times the amount obtained by dividing the value added amount of the preceding year by the number of months during which the business was conducted in the same year. However, an individual, who has submitted, prior to the final date of payment by approximate self-assessment, an evidence enough to prove that the estimated amount of value added of the year concerned shall come down below one half of the amount twelve times the amount obtained by dividing the value added amount of the preceding year by the number of months for which the business was conducted in the same year and has obtained the approval of the governor of Do, Fu or prefecture, may make payment by approximate self-assessment an amount equivalent to one-third of the value added tax amount computed on the taxable basis of the estimated amount of the value added in the year concerned.

2　An individual who has newly commenced a business in the year concerned (except commenced after September 1), or an individual who was not required to pay the value added tax relating to the value added in the previous year, shall make payment by approximate self-assessment, by May 31 every year, an amount equivalent to one-third of the value added tax amount computed on the taxable basis of an amount three times the value added amount during the period from January 1 until April 30, and shall make payment by approximate self-assessment, by September 30, an amount obtained by reducing the amount, paid by approximate self-assessment as pertaining to the period up to May 31, from the amount equivalent two-thirds of the value added tax amount computed on the taxable basis of an amount of three-halves of the approximate value added amount during the period from January 1 until August 31. However, an individual, who, with regard to that part of the tax to be paid by approximate self-assessment by May 31, has submitted, by May 31, an evidence enough to prove that the estimated amount of the value added in the year concerned will become less than one half of the amount of taxable basis related to the amount to be paid by approximate self-assessment and has obtained the approval of the governor of Do, Fu or prefecture, shall make payment by approximate self-assessment an amount equivalent to one-third of the value added tax amount computed on the taxable basis of the estimated amount of the value added in the year concerned, and that an individual, who, with regard to that part of the tax to be paid by approximate self-assessment by September 30, has submitted, by September 30, an evidence enough to prove that the estimated amount of the value added in the year concerned will become less than one half of the amount of taxable basis related to the amount to be paid by approximate self-assessment and has obtained the approval of the governor of Do, Fu or prefecture, shall make payment by approximate self-assessment an amount obtained by reducing the amount, paid by approximate self-assessment as pertaining to the period up to May 31, from the amount equivalent to two-thirds of the value added tax amount computed on the taxable basis of the estimated amount of the value added in the year concerned.

3　An individual who intends to obtain the approval under the proviso to the paragraph 1 or the proviso to the preceding paragraph, shall, by the time limit prescribed by the local by-law of Do, Fu or prefecture concerned, submit to the governor of Do, Fu or prefecture where the office or place of work is located an application attached with papers stating the estimated amount of the value added in the year concerned and the method of its computation, together with papers certifying the facts taken as the basis of its computation.

4　The governor of Do, Fu or prefecture shall, in case he has received an application under the preceding paragraph, give approval to the application concerned, if, after reviewing the papers attached to the application, considers that there are causes as provided for in the proviso to paragraph 1 or the proviso to paragraph 2, with regard to the estimated amount of the value added in the year concerned.

5　The governor of Do, Fu or prefecture shall, in case he has given the approval under the preceding paragraph, notify, without delay, the individual who has submitted the application thereof. The same shall apply in case he has made decision to reject the application.

6　An individual who makes payment by approximate self-assessment in accordance with the provision of paragraph 1 or paragraph 2, shall submit to the governor of Do, Fu or prefecture where the office or the place of work is located a return of approximate payment by self-assessment stating the name and location of the office or place of work which it owned during the period from January 1 till April 30 with regard to the tax to be paid by approximate self-assessment by May 31, and during the period from May 1 till September 30 with regard to the tax to be paid by approximate self-assessment by September 30, the kind of business, and the amount of the value added and the value added tax made as the taxable basis in accordance with the provision of paragraph 1 or paragraph 2, together with the statement of account relating to the amount of the value added concerned. However, in cases where a payment by approximate self-assessment is made in accordance with the main clause of paragraph 1, the statement of account is not required to be attached.

Article 38.　The individual person who is conducting the business shall pay the value added tax by self-assessment related to the amount of the value added from January 1 to December 31 or to the day when the business is discontinued, of the year to which the first day of the fiscal year concerned belongs, by February 10 in the next year (in cases where the business has been discontinued, within two months from the day of its discontinuance, and in cases where the business has been discontinued on a certain date between January 1 and March 31, by April 30.).

2　In the case of the preceding paragraph, the returns which shall be filed to the governor of Do, Fu or prefecture where the office or place of work is located shall contain the entry or the kind of business and name and location of the office or place of work owned in that year (in cases where the business has been discontinued, during the period to the day of its discontinuance) and the amount of the value added and the value added tax (or, with respect to the individual person who makes payment by approximate self-assessment under the preceding Article, amount of the value added tax and tax paid by approximate self-assessment) and shall be accompanied with a statement of account relating to the value added concerned and papers stating the amount of income which should be made the taxable basis of income tax relating to the year concerned and the amount of salaries, interest, land rents and house rents paid during the year.

3　The tax amount paid by approximate self-assessment in accordance with the provision of the preceding Article shall be deducted from the tax amount to be paid by self-assessment in accordance with the provision of paragraph 1.

4　Any individual person who falls under the provision of Article 34 shall, in case Do, Fu or prefecture has provided by the by-law of Do, Fu or prefecture concerned that the person shall make the return under the provision of paragraph 1 or paragraph 2, make the return under the provision of the respective paragraphs concerned.

Article 39.　The person who has filed returns in accordance with the provision of Article 35 or the preceding paragraph shall, when they must amend the amount of taxable basis or the tax amount as returned after he has filed them, file the amended returns without delay, and he shall, when there is a tax amount increased due to the amendment, pay it.

Article 40.　On the returns under the provision of Article 35, or amended return or approximate return which the juridical person shall file in accordance with the provision of the preceding Article (referred to as "return, etc." ;hereinafter the same in this Article and Article 41), the representative of juridical person (or all the representatives in cases where two or more persons represent the corporation jointly) shall sign his name and put his seal. However, in cases where the representatives of a juridical person are two or more (excluding the cases where two or more persons represent the juridical person jointly), the person from among the president, chief director, managing director, standing director and other person, who presides over the business of the juridical person at the time of making out of the returns, etc. shall sign his name and put his seal.

2　In the return, etc. mentioned in the preceding paragraph, besides the representatives provided for in the same paragraph, the senior person responsible for the affairs concerning the accounting of the juridical person concerned at the time of making out of the returns from among the officials and personnel of the juridical person shall sign his name and put his seal. In this case, if the entries in the returns, etc. is contrary to his opinion, he shall state that fact in the returns, etc.

3　The person who is obligated to sign his name and put his seal on the returns, etc. in accordance with the provisions of the preceding two paragraphs shall, in the case of foreign juridical person, be the person responsible for management or operation of the property or business located in the enforcement area of this Law and the senior person responsible for affairs concerning the accounting related to the property or business concerned. In the case, the provision of the latter part of the preceding paragraph shall also apply to the person responsible for management or operation of the property or business concerned.

4　The existence or non-existence of the signature or seal as provided for in the preceding three paragraphs shall not affect the validity of returning by the returns, etc. mentioned in paragraph 1.

Article 41.　Any person who has violated the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article or person who has submitted a report, etc. in violation of these provisions, when such returns have been submitted, shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. However, the person may be exempted from the penalty according to the circumstances.

Article 42.　In cases where the whole or a part of the amount of the value added tax prescribed in Article 35 paragraph 3 is evaded by means of fraud or other wrongful acts, any representative, agent, employee or other worker of a juridical person who has committed the offense concerned shall be liable to penal servitude not exceeding three years or a fine not exceeding five million yen or to both.

2　A person who has evaded the whole or a part of the amount of value added tax prescribed in Article 38 paragraph 2 by means of fraud or other wrongful acts shall be liable to penal servitude not more than three years or a fine not more than five million yen or to both.

3　In cases where the tax amount of the evasion mentioned in the preceding two paragraphs exceeds five million yen, the amount of the fine mentioned in the respective item concerned may be an amount exceeding five million yen but less than the amount corresponding to the amount of the evasion, according to circumstances.

4　To a person who has committed the offense mentioned in paragraph 1 or paragraph 2, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code (Law No.45 of 1907) shall not apply. However, the above provisions shall not apply to the penal servitude in cases where he is liable to penal servitude or he is liable to both penal servitude and a fine.

5　Where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 or paragraph 2 in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also thee juridical or individual person shall be liable to the penalty of fine mentioned in the same Article.

Article 43.　A person who falls under any one of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen:

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to a fine mentioned in the same paragraph.

Article 44.　Do, Fu or prefecture may make provisions, by the by-law of Do, Fu or prefecture concerned, to the effect that when the payers of the value added tax have failed, without justifiable reason, to file the approximate payment returns to be filed in accordance with the provision of Article 36 paragraph 6 or Article 37 paragraph 6 they shall be liable to a non-criminal fine not exceeding thirty thousand yen.

2　Any person who has been subjected to a noncriminal fine as provided for in the preceding paragraph may, when he has dissatisfaction with that disposition, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of its disposition.

3　Decision of the governor of Do, Fu or prefecture on the objection filed under the preceding paragraph shall be rendered within thirty days from the day of receipt of the objection.

4　The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein to the person who has filed it.

5　In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2.

6　Any person who has dissatisfaction with the decision on objection may file a suit with the court.

7　The collection of a non-criminal fine shall not be suspended even when the objection provided for in paragraph 2 or suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request by the persons concerned, that it is necessary to do so.

Article 45.　The governor of Do, Fu or prefecture may, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, postpone the final date of payment for those payers of the value added tax who are under special circumstances.

Article 46.　The governor of Do, Fu or prefecture may through decision by each assembly concerned, reduce or exempt the value added tax, in cases where there exist special circumstances such as natural disasters, only with regard, to those persons who are considered to require reduction or exemption of the value added tax, or who are receiving public or private aid for living on account of poverty, or who are under special circumstances.

Article 47.　The governor of Do, Fu or prefecture may, in cases where the returns as provided for in Article 35 or Article 38 (hereinafter referred to collectively as "return" with respect to the value added tax) or the amended returns as provided for in Article 39 have been filed and when the amount of the taxable basis or of the tax so returned or amended is at variance with the amount assessed by their investigation, revise it.

2　The governor of Do, Fu or prefecture may, in cases where the taxpayer has failed to file the returns by the final date of filing returns, determine by his investigation the amount of the taxable basis and of the tax to be returned.

3　The governor of Do, Fu or prefecture may, only in cases where he has found that the amount of the taxable basis of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or in cases where he has found that the amount of the taxable basis or of the tax determined in accordance with the provisions of the preceding two paragraphs is too low and the fact of its being too low is due to fraud or other wrongful acts on the part of the taxpayers, revise it by their investigation.

4　The governor of Do, Fu or prefecture shall, when they have made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the taxpayer without delay.

Article 48.　In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if there is a shortage of the tax amount (meaning the shrtage of the tax amount due to revision or the amount of the tax as determined;hereinafter the same with respect to the value added tax), tax officials of Do, Fu or prefecture shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article.

2　In the cases mentioned in the preceding paragraph, collection shall be made by adding to the amount of the shortage an arrearage charge equivalent to the amount obtained by multiplying the shortage of tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundled yen shall be omitted, if any), if such shortage is one hundred yen, in proportion to the period from the day following the final date of payment provided for in Article 35 or Article 38 (or the final date of payment postponed in cases where the postponement of the final date has been made in accordance with the provision of Article 45;hereinafter the same respect to the value added tax) to the final date of payment provided for in the preceding paragraph (or the day of payment in cases where payment has been made before the final date of payment). However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected.

3　The governor of Do, Fu or prefecture may reduce or excempt the amount of the arrearage charge mentioned in the preceding paragraph, when they consider that there exists and inevitable cause for the taxpayer having, been subjected to the revision or determination as provided for in paragraph 1 or paragraph 2 of the preceding Article.

Article 49.　The taxpayers shall, in case where they make payment to the tax after the final date of payment provided for in Article 35 or Article 38, or where they pay by self-assessment the amount increased by revision as provided for in Article 39, make payment by adding thereto the amount of the arrearage charge equivalent to the amount obtained by multiplying the tax amount concerned by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted if any), if the tax amount concerned is more than one hundred yen or more, in proportion to the period from the day following the final date of payment concerning the tax amount concerned to the day of payment. However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected.

2　The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause with respect to the fact the taxpayers failed to make payment of the tax by the final date for payment as provided for in Article 35 or Article 38, or that it has become necessary to make amended return as provided for in Article 39 or that he has failed to make approximate payment by the final date for payment as provided for in Article 36 or Article 37.

Article 50.　In cases where the return has been filed by the final date of filing of those returns, when the revision as provided for in Article 47 paragraph 1 or paragragh 3 has been made or amended report has been submitted, the governor of Do, Fu or prefecture shall, when he deems that there is no justifiable reason for the existence of a mistake in the amount of taxable basis or tax amount as returned by the report or amended report prior to the revision or amended return concerned, collect negligence of additional money equivalent to a sum obtained by multiplying by the rate of five percent the shortage of tax amount due to the revision concerned or the amount increased due the amended report concerned, if such amount is two thousand yen or more.

2　In the cases falling under any of the following items, the governor of Do, Fu or prefecture shall, when he considers that there exists no justifiable reason with respect to the fact that the return has not been filed by the final date of filing in the case of item (1), with respect to the fact that the return has not been filed by the final date of filing and that there exists a mistake in the amount of taxable basis or the tax amount returned by the return or the amended return prior to the revision or amended return in the case of item (2), with respect to the fact that the return has not been fild by the final date for filing in the case of item (3) or item (4), collect, in case the tax amount mentioned in each item concerned is one thousand yen or more, the non-filing additional money equivalent to a sum which shall be computed, by multiplying the said tax amount, for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than one months, twenty percent if it is more than two months and not more than three months, and twenty-five percent if it is more than three months. However, in cases where the amount of the non-filing additional money, is less than one hundred yen this shall not be collected:

3　In cases where the return has been submitted after the final date of filing of the return or the amended return concerned has been submitted, when the presentation is not made foreseeing that the amount of the value added tax payable by the taxpayer concerned should be revised or determined due to the investigation of the governor of Do, Fu or prefecture, the governor of Do, Fu or prefecture shall not collect the negligence additional money relating to the amended return concerned or shall deduct the amount, corresponding to the amount obtained by respectively multiplying by the rate of five percent the tax amount as reported by the return concerned or the tax amount increased due to the amended return concerned, from the nonfiling additional money computed in accordance with the provision of the preceding paragraph.

4　When the governor of Do, Fu or prefecture has deeided the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the taxpayer without delay.

Article 51.　In the cases falling under the provision of paragraph 1 of the preceding Article, when the taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of amount of the taxable basis and has filed the retun or revised return relating to the final return on the basis of the fact so concealed or misrepresented, the governor of Do, Fu or prefecture shall, instead of the negligence additional money mentioned in the same paragraph, collect, in case the amount of shortage due to the revision or the amount increased due to the revision which should be the basis of the computation of the negligence additional money is two hundred yen or more, the heavy additional money equivalent to the sum obtained by multiplying the said shortage or the amount incleased due to the revision by the rate of fifty persent.

2　In the case falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any of the following items, the governor of Do, Fu or prefecture shall in addition to the non-filing additional money under the same paragraph, collect, in case the tax amount which was the basis of the computation of it is two hundred yen or more, the heavy additional money equivalent to the sum obtained by multiplying the tax amount by the rate of fifty percent:

3　In the cases falling under the provisions of the preceding two paragraphs, the governor of Do, Fu or prefecture shall not collect the heavy additional money computed on the basis of the tax amount relating to the return or the tax amount increased due to the revised return in case there exists any reason falling under the provision of paragraph 3 of the preceding Article for the filing of the said return or revised return relating to the final return.

4　The governor of Do, Fu or prefecture shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the taxpayer without delay.

Article 52.　In cases where the person who conducts the business keeps books or documents for the entry of the matters prescribed by the Local Finance Commission Regulation in connection with the computation of the amount of value added, he may file the reports or amended reports provided for in Article 35 to Article 39 inclusive by means of the blue form, when the approval of the governor of Do, Fu or prefecture (with respect to the person who conducts the business, establishing offices or places of work in two or more prefectures, the governor of the prefecture where the main office or place of work is located;hereinafter the same in this Article) has been obtained. In this case such returns shall be referred to as the blue return.

2　A person who intends to obtain the approval of the governor of Do, Fu or prefecture for the filing of the blue returns in accordance with the provision of the preceding paragraph shall submit, as provided for by the by-law of Do, Fu or prefecture concerned, the application to the governor not later than the day preceding the first day of the business year, the term for approximate counting or the term corresponding to either one, related to the return concerned.

3　The governor of Do, Fu or prefecture, in case an application under the preceding paragraph has been filed, if it is considered that the books and documents maintained by the applicants concerned do not conform to the provisions of the Local Finance Commission Regulation under paragraph 1, or if any fact is discovered that a false entry is considered to be made in the books and documents, or if the application is what has been filed within one year after receipt of a notice of cancellation under the provision of paragraph 6, may reject such application.

4　The governor of Do, Fu or prefecture, when he gives an approval to the application prescribed in paragraph 2, if it is considered necessary, may give a necessary instruction with regard to the books and documents under paragraph 1 to be maintained by the applicant concerned.

5　When the fact that the person who has obtained the approval of the governor of Do, Fu or prefecture for the filing of the blue return is considered not conforming to the entry matters provided for by the Local Finance Commission Regulation or the fact that a false entry is considered to have been made in the books and documents is discovered, the gorernor of Do, Fu or prefecture may cancel the approval, going back to the time when the fact concerned is deemed to have occurred. In this case, the blue return which is submitted after the time when the fact occurred, shall be deemed to be a return other than a blue return.

6　The governor of Do, Fu or prefecture, in cases where any application prescribed in paragraph 2 has been filed with, if he has approved or rejected the application concerned or if he has cancelled the approval as prescribed in the preceding paragraph, he shall notify the same to the person concerned without delay.

Article 53.　In cases where the governor of Do, Fu or prefecture intends to make the revision or determination under the provision of Article 47 with respect to the amount of value added of the person who is approved to submit the blue return during the period for which the filing of it is approved, he shall not make it unless he investgates in accordance with the books and documents beforehand, points out that the entry matters prescribed by the Local Finance basis Commission Regulations are not correct and he makes it on the basis of what he pointed out. However, in cases where it is clear from the entry in the return that the amount of value added is not computed in accordance with the provision of Article 30, he shall not be prevented from making revision of the said amount of value added in accordance with the provision of Article 47.

Article 54.　In cases where the person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures makes the payment by self-assessment of the value added tax in accordance with the provision of Article 35, Article 38 or Article 39, or makes payment by approximate self-assessment of the value added tox in accordance with the provision of Article 36 or Article 37, he shall divide among the Do, Fu and prefectures concerned the total amount of the value added tax with respect to the business concerned, take the amount so divided as the taxable basis, compute the amount of value added tax for each prefecture concerned and make the payment by selfassessment or make the approximate yayment by approximate self-assessment of it, and shall submit to the governors of the Do, Fu and prefectures concerned a statement of account for the total amount of the value added tax and a statement of the details of the division of it among Do, Fu and prefectures. In this case, the total amount of the value added and the amount divided among Do, Fu and prefectures concerned shall be stated in the return, amended return or approximate payment return.

2　In the case of the preceding paragraph, the persons who conduct the said business shall submit copies of the documents, submitted in accordance with the provision of the same paragraph to the governors of the Do, Fu and prefectures where the principal office or place of work is located, to the Local Finance Commission through the governor of Do, Fu or prefecture concerned.

3　The division as provided for in paragraph 1 shall be made, by distributing one half on the total amount of value added proportionately to the value of the fixed assets of the office or place of work concerned, and the other half of it proportionately to the amount of salaries of employees working in the office or place of work, in the case of the business of manufacturing, electricity supply, gas supply, motor highways, canals, wharves, mooring and cargo unloading, and by distributing the total amount of value added tax proportionately to the amount of salaries of the employees working in the office or place of work, in the case of the other businesses, with regard to the offices or the places of work entered in the return or approximate payment return as provided for in Article 35 or Article 36 in the case of juridical person, and with regard to the offices or places of work entered in the return or approximate payment return as provided for in Article 37 or Article 38 in the case of individual persons. However, in cases where approximate payment is made on the basis of the amount of value added in the preceding business or calendar year in accordance with the provision of the main clause of Article 36 paragraph 1 or the main clause of Article 37 paragraph 1, the standard used for the division in the preceding business or calendar year shall be used, except for the cases where the approval of the governor of Do, Fu or prefecture concerned has been obtained.

4　In the cases under the preceding paragraph, the value of fixed assets shall be the prices current as of the last day of the period for the computation of the taxable basis, and the amount of salaries of employees shall be the total amount of salaries of employees paid during the period for the computation of the taxable basis.

5　In the case of paragraph 3, the value of the properties shall, when the whole on a part of the properties were destroyed owing to earthquake, flood, fire or other causes or they were moved to another Do, Fu or prefecture during the period for computation of taxable basis, be the total amount of each value concerned as of the end of every month during the period for computation of taxable basis, regardless of the provision of the preceding paragraph.

Article 55.　Revision or determination to be made in accordance with the provisions of Article 47 paragraph 1 to paragraph 3 inclusive with respect to the total amount of the value added or the amount of value added divided or to be divided among Do, Fu and prefectures concerned mentioned in paragraph 1 of the preceding Article shall be made in accordance with the direction of the Local Finance Commission by the governor of the Do, Fu or prefecture where the principal office or place of work is located.

2　The governor of the Do, Fu or prefecture concerned, shall, when he consides there was the necessity of revision or determination of the total amount of the value added or the amount of value added divided or to be divided among Do, Fu and prefecture concerned as provided for in paragraph 1 of the preceding Article, request through the governor of Do, Fu or prefecture where principal office or place of work is located with the reason therefor stated therein, the Local Finance Commission for its direction. In this case, the request for the direction concerning the revision of the amount of value added shall be made within thirty days from the day of receipt of the returns or amended returns on the value added tax for the amount of value added to be revised.

3　The governor of Do, Fu or prefecture where the principal office or place of work is located shall, when he has received the documents related to the request of the preceding paragraph, deliver them to the Local Finance Commission with his opinion attached thereto within thirty days from the day of his receipt of the said documents.

4　The Local Finance Commission shall, when, in cases where it received the documents and opinion mentioned in the preceding paragraph, it considers that there exists the necessity of revision or determination of the total amount of the value added or the amount of value added divided or to be divided among Do, Fu and prefectures concerned mentioned in paragraph 1 of the preceding Article, direct the revision or determination to the governor of Do, Fu or prefecture where a main office or place of work is located. In this case, when the Commission considers that there is no necessity of revision or determination, the Commission shall notify that effect.

5　The direction or notification mentioned in the preceding paragraph shall be made within two months from the day of receipt of the documents and opinion mentioned in paragraph 3. However, in cases where special circumstances exist, this shall not apply.

6　The governor of Do, Fu or prefecture where a main office or place of work is located shall, when he has received the direction mentioned in paragraph 1 or paragraph 4, revise or determine the total amount of value added or the amount of value added divided or to be divided among Do, Fu and prefectures concerned mentioned in paragraph 1, and shall notify it to the governors of Do, Fu and prefectures concerned and shall report it to the Local Finance Commission. In this case, the revision or determination related to the value added tax to be imposed by Do, Fu and prefectures concerned shall be deemed to be the revision or determination made by the governor of Do, Fu or prefecture concerned respectively.

Article 56.　In the cases under the preceding Article, the officials of the executive office of the Local Finance Commission who are designated by the chairman of the Commission, may, if necessary for the investigation of the division of taxable basis of the value added tax, put questions to the persons listed below or examine books, documents and other articles related to the business of persons listed in item (1) or item (2):

2　In the cases under the preceding paragraph, the tax officials concerned must carry with them the certificate to prove their status and show it, if requested by the persons concerned.

3　The right of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

Article 57.　A person who falls under any of the following items shall be liable to a penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen:

2　When a representative of a juridical person or an agent, employee, or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 58.　Person who have received the notification of revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 47 paragraph 4, Article 50 paragraph 4 or Article 51 paragraph 4 may, when they consider that there is illegality or error involved in such revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of its receipt of the said notification.

2　In the case under the preceding paragraph, the filing of the objection against the revision or determination of the amount of value added of the business of the persons who conduct the business establishing offices or places of work in two or more Do, Fu and prefectures, shall be made with the governor of Do, Fu or prefecture where the principal office or place of work is located.

3　A person who has received a notice of governor of Do, Fu or prefecture under the provision of Article 36 paragraph 4, Article 37 paragraph 5 or Article 52 paragraph 6 may, if he has any complaint againt the matter so notified may file an appeal of objection with the governor of Do, Fu or prefecture concerned within thirty days from the day of receipt of the notice.

4　In cases where the notification under paragraph 1 or the preceding paragraph has been dispatched by mail, if the day of its arrival is not definitely known, the day that elapsed four days from the day of dispatch shall be deemed to be the day of its receipt. In this case, if the taxpayers can prove the day of its arrival, the day so proved shall be deemed to be the day of its receipt.

5　The decision of the governor of Do, Fu or prefecture concerned on the objection filed under paragraph 1 which is required to be filed with the governor of Do, Fu or prefecture where the principal office of place of work is located in accordance with the provision of paragraph 2 shall be made in accordance with the direction of the Local Finance Commission.

6　The decision of the governor of Do, Fu or prefecture on the objection led in accordance with the provision of paragraph 1 or paragraph 3, shall be made within thirty days from the day of its receipt.

7　The decision on objection shall be made in writing and delivered to the person who filed the objection, with the reasons therefor stated therein.

8　When the documents related to the filing of objection are mailed, the number of days for the transportation by mail shall not be included in the period mentioned in paragraph 1 or paragraph 3.

9　Person who is dissatisfied with the decision on objection may file a suit with the court.

10　The collection of the impositions of local body concerning the value added tax shall not be suspended, even when the objection as provided for in paragraph 1 or paragraph 3 or the suit as provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon request by the persons concerned, that it is neccessary to do so.

Article 59.　If taxpayers have not made the full payment of the imposisions of local bodies related to the value added tax by the final date of payment (meaning the final date for the payment of the shortage of the tax in cases where a revision or determination has been made;hereinafter the same with respect to the value added tax) the tax officials of Do, Fu or prefecture must issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply where an advance collection is made.

2　In the case under the preceding paragraph, the tax officials of Do, Fu or prefecture must specify a reasonable period for the payment due to reminder within the space of time to be fixed by the by-law of Do, Fu or prefecture concerned.

3　In Do, Fu or prefecture where special circumstances exist, a period different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

Article 60.　The tax officials of Do, Fu or prefecture must collect in accordance with the provision of the by-law of Do, Fu or prefecture concerned, a fee, in cases where the letter of reminder is issued.

Article 61.　In cases where a person who has been served a reminder as provided for in Article 59 has failed to make the full payment of the impositions of the local body related to the value added tax by the date specified in the letter of reminder, or where a person who has received a notification of change of the final date for payment has failed to make the full payment of tax by the final date specified in the notification, the tax officials of Do, Fu or prefecture must collect the impositions by the time limit as may be provided for by the by-law of Do, Fu or prefecture concerned, in accordance with the example of the action on delinquency of the national tax as provided for in the National Tax Collection Law (Law No.31 of 1897).

2　Persons who are dissatisfied with the action under the provision of the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of action.

3　The decision of the governor, of Do, Fu or prefecture on the objection as provided for in the preceding paragraph shall be made within sixty days from the day of its receipt.

4　The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein to the person who has filed it.

5　In cases where the documents related to the filing of objection are dispatched by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2.

6　Persons who are dissatisfied with the decision on objection may file a suit with the court.

7　The action as provided for in paragraph 1 may be taken outside the area of the Do, Fu or prefecture concerned.

8　The execution of the action shall not be suspended, even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon request by the person concerned, that it is necessary to do so.

9　As for the value added tax which the taxpayers shall pay by approximate self-assessment in accordance with the provision of Article 36 or Article 37, the tax officials of Do, Fu or prefecture shall not, even in the case where an action of delinquency as provided for in paragraph 1 is taken, hold auction before the final date for the filing of the reports as provided for in Article 35 or Article 38.

Article 62.　In cases where a taxpayer of the value added tax, before he undergoes the execution of the action on delinquency, conceals, damages, or disposes of his property, to the disadvantage of the Do, Fu or prefecture, his property for the purpose of evading the execution of that action, or in cases where he underwent the execution of that action after having fraudulently increased liabilities on his property, he shall be liable to a penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or both. In cases where he commits such acts for the purpose of evading the execution of that action after having undergone the execution, he shall also be liable to the same penalty.

2　In cases where a third person, who is in possession of the property of a taxpayer has committed the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the execution of the action on delinquency, he shall be liable, according as such act has been done before or after the execution of the action on delinquency against the said taxpayer, to the penal servitude or fine or both the panal servitude and the fine in pursuance of the same paragraph.

3　A person who, knowing the circumstances, becomes, the other party in any of the acts provided for in paragraph 1 to a taxpayer or a third person being in possession of the property of the taxpayer prior to the execution of the action on delinquency against the taxpayer, shall be liable to penal servitude not exceeding two years or a fine of not exceeding one hundred thousand yen or both, when that action has been executed. The same shall apply to a person who, knowing the circumstances, becomes the other party in any of the acts provided for in paragraph 1 to a taxpayer or a third person being in possession of the property of the taxpayer after action on delinquency has been executed.

4　If a representative of a juridical person or an agent employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in each of these paragraphs.

Article 63.　In the case under Article 61 paragraph 1, a person who has refused, obstructed or evaded the examination of tax officials of Do, Fu or prefecture conducted according to the example of the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen.

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetarted the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 64.　In cases where taxpayers fall under any of the following items, the tax officials of Do, Fu or prefecture concerned must request the administrative organ, local body, court of enforcement, marshal, compulsory administrator, bankruptcy administrator, liquidator concerned or the person who has made limited recognition to hand over the impositions of the local body related to the value added tax. However, in cases where there exists any other property to be attached, he may attach it at once:

Article 65.　When the tax officials of Do, Fu or prefecture have issued the letter of reminder, they must collect, in case the amount of the value added tax is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day for one hundred yen (a fraction of one hundred yen shall be omitted if any), in accordance with the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax or of the attachment of property. However, this shall not apply to any of the cases listed below and in cases where the additional arrearage charge is less than ten yen:

2　The additional arrearage charge mentioned in the preceding paragraph shall not exceed five percent of the tax amount.

Article 66.　With respect to the offense relating to the value added tax, the provisions (excluding Article 19-(2) and 22) of the Anti-National Tax Evasion Law (Law No.67 of 1900) shall apply mutatis mutandis.

Article 67.　In the case under the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the governor of Do, Fu or prefecture and those of the chief of a taxation office shall be performed by the governor of Do, Fu or prefecture or by the chief of the sub-prefectural office, office of local affairs of the office in charge of handling the taxation affairs, established by the by-law of Do, Fu or prefecture concerned and the responsibilities of the tax officials of the National Tax Bureau or the taxation office shall be performed by the tax officials of Do, Fu or prefecture who shall be designated by governor of Do, Fu or prefecture by specifying their responsibilities. In this case, the governor of Do, Fu or prefecture performs the responsibilities of the chief of the taxation office, only when the offense related to the value added tax has been discovered in the area outside the jurisdiction of the persons, excepting the governor of Do, Fu or prefecture, who performs the responsibilities of the chief of taxation office.

Article 68.　In the case under Article 66, a person who performs the responsiblities of tax officials may investigate the case of offense related to the value added tax out of the area of Do, Fu or prefecture to which he belongs.

Article 69.　In the case under Article 66, the offense related to the value added tax shall be be deemed to be offense related to the national tax other than indirect national tax.

Article 70.　The provisions of this Section shall apply, with respect to the value added tax for business operated by juridical persons, from the part of the value added in the business year to which January 1, 1952 belongs and, with respect to the value added tax for businesses operated by individual persons, as from the said day.

Article 71.　In the cases mentioned in the preceding Article, the value added tax for the business year to which January 1, 1952 belongs shall be the total of the amount of the tax computed by taking the amount of value added from January 1 of the same year to the day of the termination of the said business year as the taxable basis and the amount equivalent to that of the enterprise tax computed in accordance with the provisions of Chapter 6, Section 2 taking as the taxable basis the income (with respect to the business of electricity supply, etc.(shall be the business of electricity supply, gas supply and local railway and tramway business out of the business of transportation, the receipt of which should have been the taxable basis in computation of the enterprise tax against the said business in accordance with the provisions of the Chapter 6, Section 2) it shall be the amount received;hereinafter the same in this Article) from the day of the commencement of that business year to December 31, 1951.

2　The amount of value added mentioned in the preceding paragraph shall be the amount obtained by multiplying, by the number of days from January 1 of the same year to the day of the termination of that business year, the amount reached by dividing the value added in the business year with January 1, 1952 belongs by the total number of days in that business year.

3　The income mentioned in paragraph 1 shall be the amount obtained by multiplying, by the number of days from the day of the commencement of the business year to December 31, 1951, the amount obtained by dividing the income for the business year to which January 1, 1952 belongs, by the total number of days of the said business year.

Article 72.　Only with respect to the value added tax relating to the value added of the business year concerned of the juridical person whose business year terminates during the period from January 1, 1952 to March 31 of the same year, "in the fiscal year to which the day of the termination of the business year belongs" in Article 33 shall read"in the fiscal year 1952-1953.

2　Only with respect to the value added tax relating to the value added of the business year concerned of the juridical person whose business year terminates during the period from January 1, 1952 to March 31 of the same year, "within two months from the day of the termination of every business year" in Article 35 paragraph 1 shall read "by May 31, 1952" and "within two months from the day of merger" in paragraph 2 of the same Article shall read "by May 31, 1952 respectively" .

3　The juridical person conducting business whose business year to which January 1 of 1952 belongs exceeds six months, is not required to make the payment by approximate self-assessment as provided for in Article 36 with respect to the value added tax relating to the value added amount of the business year concerned. However, a payment by approximate self-assessment shall be made after the instance wherein the business year of a juridical person as newly established under Article 36 paragraph 5 exceeds six months, with respect to those of which the date of commencement of the business year belongs to the period from January 1, 1952 to 31 of the same month.

Article 73.　Only with respect to the value added tax for the fiscal year 1952-53 on the value added amount of the business conducted by an individual person, the person who conducts business shall pay, by approximate self-assessment, the value added tax relating to the value added amount of the year concerned after the example of the instance of the person who is an individual person falling under paragraph 2 of Article 37 and has newly commenced the business during the year concerned. In this cace, when the taxpayer is such an individual person on whom the enterprise tax or special income tax for the fiscal year 1951-52 has been imposed, the amount of the value added tax to be paid by approximate self-assessment may be an amount of four times the amount obtained by dividing the enterprise tax amount or special income tax amount as was imposed as for the fiscal year, 1951-52 by the number of months wherein the enterprise or business relating to the enterprise tax or special income tax has been under operation.

2　With respect to the payment by approximate self-assessment under the provision of the preceding paragraph, the governor of Do, Fu or prefecture may revise or determine the taxable basis and the tax amount in accordance with the provision of Article 47.

Article 74.　Only the amount of value added to be taken as the taxable basis for the businesses of banking, mutual financing (Mujin), trust, insurance, transportation and warehousing for the fiscal year 1952-53 (with respect to corporation, the business year which is to terminate by March 31, 1953) may be, regardless of the provisions of Article 30 paragraph 4 to paragraph 9 inclusive, the amount obtained by multiplying by forty-five percent in the case of banking and mutual financing, one hundred percent in the case of trust, fifteen percent in the case of life insurance, seventeen percent in the case of loss insurance, fifty percent in the case of transportation excluding local railways and tram railways and warehousing, forty percent in the case of local railways and tram railways of the gross amount of sale in each business year, in case of those businesses, operated by corporations, and during the period from January 1 of the year to which the fiscal year belongs to December 31 of the same year or to the first day of the discontinuance of the business, in the case of business operated by individual persons.

2　The gross amount of sale mentioned in the preceding paragraph means the following:

Article 75.　The admission tax shall be imposed on those persons for their admission into the places of the first or the second category or for their utilization of the facilities of the third category, by the Do, Fu or prefecture where such places or facilities are located, taking the admission fees or the utilization charges as its taxable basis.

2　The places of the first category mentioned in the preceding paragraph shall mean the following places:

3　The places of the second category mentioned in paragraph 1 shall mean exhibition grounds, galleries for exposition, amusement parks and other places of a similar nature.

4　The facilities of the third category mentioned in paragraph 1 mean the following facilities:

5　The admission fees or the utilization charges mentioned in paragraph 1 mean money or goods under whatever name which is paid as a price or burden for admission to the places of the first category or the second category or for utilization of the facilities of the third category.

Article 76.　If, in those cases where admission fees or utilization charges have been prescribed for admission to the places of the first category or the second category or for utilization of the facilities of the third category, admission or utilization has been effected without the payment of the whole or part of the admission fee or the utilization charge, the admission tax may be imposed by considering that the admission fee or the utilization charge has been paid in full, except for cases where such admission or utilization has been occasioned by official duty or business.

2　In those cases where the sponsors of the entertainments (meaning motion pictures, plays, entertainments, musical performances, shows, horse races, bicycle races, expositions, and other functions of a similar nature and including the gathering mentioned in Article 78;hereinafter the same with respect to the admission tax) at the places of the first or the second category or the administrators of such places, or the administrators of the facilities of the third category or persons who have borrowed such facilities, or any other persons under whatever name who ought to be considered as any of the foregoing persons (hereinafter all of whom shall be referred to as "the sponsors, etc." ) have not prescribed admission fees or utilization charges for admission to the places of the first or the second category or for utilization of the facilities of the third category and allowed admission or utilization without collecting the admission fee or the utilization charge, the admission tax may be imposed by considering the sponsors, etc. as entrants or utilizers, and expenses for the functions, the rent of the facilities of the third category and other expenses required by the sponsors, etc. for allowing admission into such places or utilization of such facilities as the admission fee or the utilization charge.

Article 77.　The rate of the admission tax shall be one hundred percent of the admission charge, However, it shall be forty percent of the admission charge, in cases where fees are collected from persons who enter the places of the second category, persons who enter, for purposes of enjoyment, those gathering places where mostly the pure music, such as symphony music, instrument music, vocal music, etc. is given public performance for study who enter athletic stadium to see athletic games played by students, pupils, or those who are not professional players.

Article 78.　Do, Fu or prefecture may not impose the admission tax, as may be provided for by the by-law of the Do, Fu or prefecture concerned on the admission to those places where plays, entertainments, musical performances, athletic games, expositions, and other gatherings of a similar nature of students, pupils, school children, or persons who are not professional participants in the function concerned are held under the auspices of the organization of school children, pupils, students or graduates, or organizations in support of school, or under the auspices of schools (meaning the school mentioned in Article 1 and Article 98 paragraph 1 of the School Education Law and school established by the juridical person mentioned in Article 64 paragraph 4 of the Private School Law;hereinafter the same in this Article), organization concerning the social education mentioned in Article 10 of the Social Education Law (Law No.202 of 1949) or under the auspices of persons who are operating the social work for which application for commencement of work has been made in accordance with the provision of Article 2 of the Social Work Law (Law No.59 of 1938)(hereinafter referred to as "social work" ) or rehabilitation works as provided for in the Immediate Aid to Offenders Law (Law No.203 of 1950)(hereinafter referred to as "rehabilitation work" ), or under the auspices of persons who establish the protection institutions as provided for in Daily Life Protection Law (Law No.144 of 1950)(hereinafter refered to as "protection institutions" ), child welfare agencies as provided for in Child Welfare Law (Law No.164 of 1947)(hereinafter referred to as "child welfare agencies" ) or rehabilitation relief facilities for the disabled persons as provided for in Law for Welfare Disabled Persons (Law No.283 of 1949)(hereinafter referred to as "disabled persons rehabilitation relief facilities" ), only in cases where the whole of the net proceeds from the particular function is expended for school, social education conducted by corporations concerning the social education, social work or rehabilitation works or protection institutions, child welfare agencies or disabled persons rehabilitation relief facilities, and persons who participate or who are interested in the function concerned receive on remuneration.

Article 79.　If necessary for investigation relating to the imposition and collection of the admission tax, a tax official of Do, Fu or prefecture may question the persons listed below or examine books and other articles relating to the business of the persons listed in item (1) to item (3) inclusive:

2　In the case mentioned in the preceding paragraph, the tax official concerned shall carry with them the certificate to prove their status and show them, when required by persons concerned.

3　The investigation concerning the action on delinquency relating to the admission tax shall be in accordance with the provision of Article 102 paragraph 1, notwithstanding the provision of paragraph 1.

4　The right of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

Article 80.　A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen:

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine mentioned in the same paragraph.

Article 81.　If special collectors or taxpayers who are to make payment by self-assessment of the admission tax have not their permanent residences, dwelling places, offices or places of work in Do, Fu or prefecture to which they owe the obligation to pay or deliver taxes, they must nominate from among persons residing within such areas, as may be specified by the by-law, of To, Do, Fu or prefecture concerned, their respective tax managers in order to make them handle all the matters relating to the payment or delivery and report them to the governor of the Do, Fu or prefecture concerned. The same shall apply when the tax managers have been altered.

Article 82.　A person who has filed a false report in regard to the tax manager to be reported in accordance with the provision of the preceding Article shall be liable to penal servitude not exceeding six months or a fine not exceeding one hundred thousand yen.

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine mentioned in the same paragraph.

Article 83.　Do, Fu or prefecture may lay down a provision, by the by-law Do, Fu or prefecture concerned, to the effect that in cases where special collectors or taxpayers who are to make payment by self-assessment of the admission tax have failed, without justifiable reason, to file reports in regard to the tax manager to be reported in accordance with the provision of Article 81, they shall be liable to a non-criminal fine not exceeding thirty thousand yen.

2　Persons who have been subjected to a non-criminal fine as provided for in the preceding paragraph may, when they have complaints against that disposition, file an appeal of an objection with the governor of Do, Fu or prefecture within thirty days from the day when he received the said disposition.

3　The determination of the governor of Do, Fu or prefecture on the objection filed under the preceding paragraph shall be made within thirty days from the day when he receives it.

4　The determination on objection shall be in writing and shall be delivered, with the reasons therefor stated therein to the persons who has filed it.

5　In cases where the documents concerning the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2.

6　Any person who has complaints against the determination on objection may file a suit with the court.

7　The collection of a non-criminal fine shall not be suspended, even when the objection provided for in paragraph 2 or the suit provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if they consider, upon request by the persons concerned, that it is necessary to do so.

Article 84.　The sponsors, etc. shall issue, and deliver to entrants or utilizers, before entry or utilization such admission tickets or utilization tickets as have been prepared by Do, Fu or prefecture for admission to the places of the first or the second category or for utilization of the facilities of the third category, except for those cases where entry is occasioned by official duty or business as provided for in Article 76 paragraph 1 or those cases provided for in paragraph 2 of the same Article or such cases as may be provided for by the by-law of Do, Fu or prefecture concerned.

2　The admission tickets or utilization tickets mentioned in the preceding paragraph shall be numbered serially by the Do, Fu or prefecture concerned.

3　The sponsors, etc. shall request presentation of the admission tickets or utilization tickets, tear off one half thereof and return the other half to the respective entrants or utilizers, when they enter the places of the first or the second category or utilize the facilities of the third category, except for such cases as may be provided for by the local by-law of the Do, Fu or prefecture concerned.

Article 85.　Any person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen:

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated any of the violation mentioned in the preceding paragraph in connection with the business of the juridical or individual person, not only the perpetraror shall be punished but also the juridical or individual person shall be liable to the penalty of a fine mentioned in the same paragraph.

Article 86.　The collection of the admission tax shall be conducted by means of special collection. However, in case where the tax is collected in accordance with the provision of Article 76 paragraph 2 and in other cases where there exists a special necessity, the collection shall be in accordance with the method of payment by self-assessment.

Article 87.　In cases where the admission tax is to be collected by means of special collection, the sponsors of gatherings or other persons who have the facilities of collection shall be designated as special collectors by the local, by-law of Do, Fu or prefecture concerned and shall be caused to collect it.

2　The special collector mentioned in the preceding paragraph shall collect the admission tax in exchange for the admission ticket or utilization ticket in accordance with the provision of Article 84 paragraph 1.

3　The special collector mentioned in paragraph 1 shall be obligated to submit to the governor of the Do, Fu or prefecture concerned the return of payment in which the basis and amount of the admission tax he shall collect and such other matters as may be provided for by the by-law of Do, Fu or prefecture concerned are stated and to deliver the payable collections, not later than the final date of payment fixed by that by-law.

4　With respect to the amount out of the payable collections delivered in accordance with the provision of the preceding paragraph, corresponding to the tax amount which the taxpayer of the admission tax did not pay to the special cllector, the speciall collector shall have the right of demanding compensation.

5　In cases where the special collector has filed a suit with the court on the basis of the right of demanding compensation as provided for in the preceding paragraph, tax official of Do, Fu or prefecture must produce testimony and besides this, give necessary assistance, excepting where the official secret is involved.

Article 88.　In cases where the sponsors, etc. conduct the gatherings preparing a temporary place, Do, Fu or prefecture may, in accordance with the provision of the by-law of Do, Fu or prefecture concerned, cause them to make the prepayment of admission tax.

2　In cases where the owner of the place of the first category is not obligated to collect the admission tax relating to the gathering at the place, when the gathering at that place is conducted temporarily and when the special collector of the admission tax relating to that gathering has failed to pay these payable collections, Do, Fu or prefecture may, in accordance with the provision of the by-law of Do, Fu or prefecture concerned, demand that owner to pay the amount of money equivalent to the amount of payable collections which the special collector has to pay.

3　when the payment as provided for in the preceding paragraph has been made, the payment of the payable collections for the admission tax concerned to be made by the special collector shall be deemed to have been made.

4　The owner of the place of the first category who has received the demand as provided for in paragraph 2, shall, when he has paid the amount demanded have the right of demanding compensation for the amount from the special collector.

5　In case where the owner mentioned in the preceding paragraph has filed a suit with the court in accordance with the right of demanding compensation as provided for in the same paragraph, tax official of Do, Fu or prefecture must produce testimony and afford other necessary assistance excepting where the official secret is involved.

Article 89.　The person designated as the special collector of the admission tax in accordance with the provision of Article 87 paragraph 1 shall, for each place of the first or second category or facility of the third category for the admission tax of which he is to make special collection, apply, as provided for in the by-law of Do, Fu or prefecture concerned, to the governor of Do, Fu or prefecture for the registration as the special collector of admission tax in such place or facility.

2　The governor of Do, Fu or prefecture shall, when he has received the application as prescribed for in the preceding paragraph, deliver, in accordance with the provision of the by-law of Do, Fu or prefecture concerned, to the person who made the application a certificate to show that he is obligated to collect the admission tax.

3　The person who received the certificate mentioned in the preceding paragraph, shall display it at a spot visible to the public of the place or facility under paragraph 1.

4　The certificate mentioned in paragraph 2 shall not be lent or transferred to others.

5　The person who received the certificate mentioned in paragraph 2 shall, when the obligation of special collector of the admission tax relating to the place or facility mentioned in paragraph 1 has expired, surrender the certificate to governor of Do, Fu or prefecture within ten days from the day of its expiration.

Article 90.　Any person who falls under any one of the following items shall be liable to a penal servitude not exceeding six months or a fine not exceeding one hundred thousand yen:

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 91.　A taxpayer who is obligated to make payment by self-assessment in accordance with the provision of Article 86 (hereinafter referred to as "taxpayer" ;the same with respect to the admission tax) shall be obligated to submit, within the period specified by the by-law of Do, Fu or prefecture concerned, to the governor of Do, Fu or prefecture a return in which the amount of taxable base, tax amount for the period as provided for in the said by-law and other matters as provided for in the said by-law and to pay the tax so returned in the Do, Fu or prefecture concerned.

Article 92.　The special collector who has failed to pay in whole or in part the payable collection relating to the admission tax which is to be collected and to be paid in accordance with the provision of Article 87 paragraph 3 shall be liable to a penal servitude not exceeding three years or a fine or a minor fine not exceeding one million yen, or to both.

2　Any taxpayer who has evaded in whole or in part the tax amount to be paid in accordance with the provision of the preceding Article by means of a fraud or other wrongful acts, shall be liable to a penal servitude not exceeding three years or a fine or a minor fine not exceeding one million yen or to both.

3　In cases where the tax amount unpaid under paragraph 1 or the tax amount evaded under the preceding paragraph exceeds one million yen, the amount of the fine mentioned in the paragraph concerned may be, regardless of the provision of the paragraph concerned, made to an amount in excess of one million yen but less than the amount equivalent to the amount unpaid or evaded, according to the circumstances.

4　To a person who has committed the offense mentioned in paragraph 1 or paragraph 2, the provisions of Article 48 paragraph 2, Article 63, and Article 66 of the Criminal Code shall not apply. However, this shall not apply to the penal servitude, where he is liable to penal servitude or where he is liable to both penal servitude and a fine.

5　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 or paragraph 2 in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

Article 93.　The governor of Do, Fu or prefecture may, in accordance with the provision of the by-law of Do, Fu or prefecture concerned, postpone the final date for payment for those special collector or taxpayer who are under special circumstances. However, the postponement of the final date for payment for special collectors shall not exceed thirty days.

Article 94.　The governor of Do, Fu or prefecture may, in cases where the return of payment as provided for in Article 87 paragraph 3 or the return as provided for in Article 91 (hereinafter referred generally to as "return" with respect to the admission tax) has been filed and when the amount of the taxable basis or the amount of tax stated in the said return of payment or the said return is at variance with the amount assessed by his investigation, revise it.

2　The governor of Do, Fu or prefecture may, in cases where the special collector or taxpayer has failed to file a return by the final date of filing of it, determine, on the basis of his investigation, the amount of the taxable basis and of the tax to be made payment by return or selfassessment.

3　The governor of Do, Fu or prefecture may, only in cases where he has found that the amount of the taxable basis or the amount of tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or where he has found that the amount of the taxable basis or the amount of tax revised or determined in accordance with the provisions of the preceding two paragraphs is too low and the fact that it is too low is due to a fraud or other wrongful act on the part of the special collector or taxpayer, revise it by his investigation.

4　The governor of Do, Fu or prefecture shall, when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify it to the special collector or taxpayer without delay.

Article 95.　In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if there is a shortage of the tax (meaning the shortage of the payable collection or the tax as revised or the amount of the payable collection or the tax as determined;hereinafter the same with respect to admission tax), tax official of Do, Fu or prefecture shall collect it by fixing the day when one month elapses after the day of the communication mentioned in paragraph 4 of the same Article, as the final date of payment.

2　In the cases mentioned in the preceding paragraph, collection shall be made by adding to the amount of the shortage, in case it is one hundred yen or more an arrearage charge equivalent to the amount computed at the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any,) of the shortage of the tax for the period from the day following the final date or payment provided for in Article 87 paragraph 3 or Article 91 (in cases where the postponement of the final date for payment has been made in accordance with the provision of Article 93, the final date so postponed;hereinafter the same with respect to the admission tax) to the final date of payment provided for in the preceding paragraph (or the day of payment in case where payment has been made before this final date of payment). However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected.

3　The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when it is recognized that there exists an inevitable cause for the special collector or taxpayer to have received the revision or determination under the provision of paragraph 1 or paragraph 2 of the preceding Article.

Article 96.　The special collector or taxpayer of the admission tax shall, in cases where he makes payment of the tax by returning of the payable collections by self-assessment of the tax after the final date of payment provided for in Article 87 paragraph 3 or Article 91, make payment of it by adding thereto the amount of the arrearage charge, in case its amount is one hundred yen or more, equivalent to the amount computed at the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) of the amount concerned for the period from the day following that final date of payment to the day of payment. However, this shall not apply to the case where the amount of the arrearage charge is less than ten yen.

2　The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the special collectors or taxpayers to pay by returning or by self-assessment by the final date as provided for in Article 87 paragraph 3 or Article 91.

Article 97.　In cases where the return has been filed by the final date of filing of those returns, when the revision as provided for in Article 94 paragraph 1 or paragraph 3 has been made, the governor of Do, Fu or prefecture shall, when he considers that there is no justifiable reason for any existence of a mistake in the amount of taxable basis or tax amount involved in the said return prior to the revision, collect, in case the amount of shortage due to the said revision is two thousand yen or more, the amount of negligence additional money equivalent to the sum obtained by multiplying the amount of the shortage by the rate of five percent.

2　In the cases falling under any of the following items, the governor of Do, Fu or prefecture shall, when it is recognized that there exists no justifiable reason for the failure of filing the return by the final date of filing in the case of item (1), for the failure of filing the return by the final date of filing and for the mistake in the amount of taxable basis or the tax amount in the return prior to revision in the case of item (2), for the failure of filing the return by the final date of filing in case of item (3) or item (4), collect, in case the tax amount mentioned in each item concerned is one thousand yen or more, the non-filing additional money equivalent to the sum which shall be computed by multiplying the said tax amount, for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twenty-five percent if it is more than three months, of the amount mentioned in the respective items. However, in case where the amount of non-filing additional money is less than one hundred yen, this shall not be collected:

3　In cases where the return has been filed after the final date of filing, when the filing was not made foreseeing that the amount of the admission tax of the special collector or taxpayer concerned would receive revision by the investigation of the Do, Fu or prefecture concerned, the governor of Do, Fu or prefecture shall reduce from the non-filing additional money, computed in accordance with the provision of the preceding paragraph, the amount corresponding to the amount obtained by multiplying the tax amount reported by the return of payment or return of self-assessment concerned by the rate of five percent.

4　In cases where the governor of Do, Fu or prefecture has decided the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the special collector or taxpayer without delay.

Article 98.　In the cases falling under the provision of paragraph 1 of the preceding Article, when the special collector or taxpayer has concealed or disguised in whole or in part the fact to be taken as the basis for the computation of the amount of the taxable basis and has filed the return on the basis of the fact so concealed or disguised, the governor of Do, Fu or prefecture shall, instead of the negligence additional money mentioned in the same paragraph, collect, in case the shortage due to the revision which is to be the basis of the computation of the said negligence additional money is two hundred yen or more, the heavy additional money equivalent to the sum obtained by multiplying the shortage by the rate of fifty percent.

2　In the cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of following items, the governor of Do, Fu or prefecture shall, in addition to the non-filing additional money, collect, in case the tax amount which was the basis of the computation of the said additional money, the heavy additional money equivalent to the sum obtained by multiplying the said tax by the rate of fifty percent:

3　In the cases falling under the provision of the preceding paragraph, the governor of Do, Fu or prefecture shall not collect the heavy additional money computed on the basis of the tax amount reported in the return, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return.

4　The governor of Do, Fu or prefecture shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the special collector or taxpayer without delay.

Article 99.　Any person who received the notification of revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 94 paragraph 4 or Article 97 paragraph 4, or paragraph 4 of the preceding Article may, when he considers that there is illegality or error involved in the revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money concerned, file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the notification.

2　In cases where the notification as provided for in paragraph 1 has been dispatched by mail and the day of its arrival is not definitely known, the day after four days elapsed from the day of dispatch shall be deemed to be the day of its arrival. In this case, if the special collectors of taxpayers can prove the day of its arrival, the day so proved shall be taken to be the day of its receipt.

3　The decision of the governor of Do, Fu or prefecture on the objection filed as provided for in paragraph 1 shall be made within thirty days from the day of its receipt.

4　The decision on objection shall be made in writing and delivered to the objector with the reasons therefor stated therein.

5　When the documents relating to the filing of objection are mailed, the number of days for the transportation by mail shall not be included in the period mentioned in paragraph 1.

6　Any person who is dissatisfied with the decision on objection may file a suit with the court.

7　The collection of the impositions'of local body concerning the admission tax shall not be suspended, even when objection as provided for in paragraph 1 or suit as provided for in the preceding paragraph has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, upon request by the persons concerned, that it is necessary to do so.

Article 100.　In cases where special collector or taxpayer has not made the full payment of the impositions of local bodies related to the admission tax by the final date of payment (meaning the final date for the payment of the amount of shortage, if a revision or determination has been made;hereinafter the same with respect to the admission tax), tax official of Do, Fu or prefecture shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply to the case where advance collection is made.

2　In the case mentioned in the preceding paragraph, tax official of Do, Fu or prefecture shall specify a reasonable period for payment or delivery due to reminder within such a period as may be fixed by the by-law of Do, Fu or prefecture concerned.

3　In Do, Fu or prefecture where special circumstances exist, a period different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

Article 101.　The tax official of Do, Fu or prefecture shall collect a fee in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, when he has issued the letter of reminder.

Article 102.　In cases where a person who received a reminder as provided for in Article 100 has failed to make the full payment of the impositions off the local body relating to the admission tax by the final date specified by the letter of reminder or in cases where a person who received a notice of change of the final date for payment for the purpose of advance collection has failed to make the full payment of the payable collections or tax amount by the final date specified by the said notice, tax official of Do, Fu or prefecture shall collect the said impositions during such period as may be provided for by the by-law of Do, Fu or prefecture, following the example of the action on delinquency as provided for by the National Tax Collection Law.

2　A person who has objection to the action as provided for in the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day when he received the action.

3　The decision by the governor of Do, Fu or prefecture on appeal of an objection as provided for in the preceding paragraph shall be made within sixty days from the day of the receipt the appeal of an objection.

4　Decision on objection shall be made in writing and shall be delivered with reasons therefor stated therein, to the person who has filed it.

5　In cases where the documents relating to the appeal of objection is dispatched by mail, the period required for the transportation by mail shall not be included in the period mentioned in paragraph 2.

6　Any person who is dissatisfied with the decision on the appeal of objection may file a suit with the court.

7　The action in accordance with the provision of paragraph 1 may be taken outside the area of the Do, Fu or prefecture concerned.

8　The execution of the action shall not be suspended, even when the appeal of objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if they consider, upon request by the person concerned, that it is necessary to do so.

Article 103.　In cases where a special collector or taxpayer of the admission tax conceals, damages, or disposes of, to the disadvantage of Do, Fu or prefecture, his properties before he receives the execution of the action on delinquency, with the aim of evading the execution of the action concerned, on in cases where he receives the execution of the action concerned after having fraudulently increased liabilities on his property, be shall be liable to a penal servitude not exceeding three years or a fine not more than two hundred thousand yen or both. In cases where he perpetrated such acts for the purpose of evading the execution of the action concerned after having been subjected to it, the same shall apply.

2　In cases where a third person who has in possession the property of a special collector or taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of letting the special collector or taxpayer evade the execution of an action on delinquency, he shall be liable to a penal servitude or a fine or both, distinguishing whether the said act was committed before or after the execution of the action on delinquency, and following the example of the same paragraph.

3　A person, who knowingly becomes the other party in any of the acts provided for in paragraph 1 to a special collector or taxpayer or a third person who is in possession of his property before the execution of an action on delinquency is taken, shall be liable to a penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or both, when that action has been executed. The same shall apply to a person who knowingly becomes the other party in any of the acts provided for in paragraph 1 to a special collector or taxpayer or a third person in possession of his property after the action on delinquency has been executed.

4　If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in each of these paragraphs.

Article 104.　In the case of Article 102 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax officials of Do, Fu or prefecture conducted according to the example of the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen.

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 105.　In cases where special collectors or taxpayers fall under any of the following items, tax officials of Do, Fu or prefecture must request the administrative organ concerned, local body, court of execution, marshal, compulsory administrator, bankruptcy administrator, liquidator, or inheritor who has given limited recognition, to hand over the collecting sum of the local body relating to the admission tax. However, in case there is other property to be attached, they may attach it immediately:

Article 106.　When the tax officials of Do, Fu or prefecture, have issued the letter of reminder, they shall collect, in addition, an additional arrearage charge computed at four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), in case the payable collection or tax amount is one hundred yen or more, in proportion to the number of days from the day following the final date of payment to the day of the full payment of the payable collection or tax amount. However, in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen, this shall not be collected:

2　The amount of additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the payable collection or tax amount.

Article 107.　The provisions of the Anti-National Tax Evasion Law (excluding those of Article 19-(2) and 22) shall apply mutatis mutandis to the offense relating to the admission tax.

Article 108.　In the case under the preceding Article, the function of the director of the National Tax Bureau shall be performed by the governor of Do, Fu or prefecture and that of the chief of the taxation office by the governor of Do, Fu or prefecture of the chief of the subprefectural office, office of local affairs or the office in charge of handling the taxation affairs, established by the by-law of the Do, Fu or prefecture concerned, and the function of the tax official of the National Tax Bureau or the taxation office shall be performed by the tax official of Do, Fu or prefecture, who shall be designated, fixing the duties to be performed, by the governor of Do, Fu or prefecture. In this cases, the governor of Do, Fu or prefecture may perform the function of the chief of the taxation office, only when the offense related to the admission tax was discovered in the area outside the jurisdiction of the persons, excluding the said governor, who are to perform the function of the chief of taxation office.

Article 109.　In the case under Article 107, any person who performs the function of tax official may investigate the case of offense concerning the admission tax out of the area of the Do, Fu or prefecture to which he belongs.

Article 110.　In the case under Article 107, the offense pertaining to admission tax shall be interpreted as being the offense pertaining to the indirect national tax.

Article 111.　In the case under Article 107, the money or other goods delivered by the disposition at notice in accordance with the provision of Article 14 paragraph 1 of the Anti-National Tax Evasion Law shall be the revenue of the Do, Fu or prefecture concerned.

Article 112.　In the case under Article 107, person who has refused, obstructed or evaded the examination, conducted by the tax official of the Do, Fu or prefecture mentioned in Article 107 who performs the function of tax official prescribed in Article 1 paragraph 1 of the Anti-National Tax Evasion Law with respect to the offense related to the admission tax deemed to be the offense concerning the indirect national tax pursuant to the provision of Article 10, shall be liable to a fine not exceeding thirty thousand yen.

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 113.　The amusement, eating and drinking tax shall be imposed, for amusement, eating and drinking, and lodging in restaurants, rooms for hire, cafes, bars, tearooms, hotels or other similar places, on persons who do such acts, in the Do, Fu or prefecture where the acts are done, with the charges as the taxable basis.

2　The charges mentioned in the preceding paragraph means money under any name whatever which is to be paid as a price or burden for amusement, eating and drinking, and lodging.

Article 114.　In cases where eating and drinking are done in places other than those mentioned in paragraph 1 of the preceding Article, if the foods and drinks are supplied from restaurants, caterers, hotels, etc. such eating and drinking shall be considered as eating and drinking in the places mentioned in the same Article same paragraph and shall be subject to the imposition of the amusement, eating and drinking tax in the Do, Fu or prefecture where the restaurants, caterers, hotels, etc. are located.

Article 115.　The standard rate of the amusement, eating and drinking tax shall be as listed in the following items for the kind of amusement, eating and drinking and lodging prescribed in each item concerned:

Article 116.　If necessary for investigation relating to the imposition and collection of the amusement, eating and drinking tax, tax official may question the person listed below or examine books, papers and other articles relating to the business of those persons listed in item (1) or item (2):

2　In the case mentioned in the preceding paragraph, the tax official concerned must carry with him the certificate to prove his status and show it, if requested by persons concerned.

3　Examination concerning the action on delinquency relating to the amusement, eating and drinking tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 134 paragraph 1.

4　The right of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

Article 117.　A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen:

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 118.　Do, Fu or prefecture shall collect the amusement, eating and drinking tax by means of special collection. In this case, a special collector may be caused to collect it by means of collection by stamps.

Article 119.　In cases where the amusement, eating and drinking tax is to be collected by means of special collection, the operator of restaurant or other persons who have convenience in collection shall be designated as special collector by the by-law of Do, Fu or prefecture concerned, and shall be caused to collect it.

2　The special collector mentioned in the preceding paragraph shall be obligated to submit to the governor of the Do, Fu or prefecture concerned a return of payment stating the taxable basis and amount and other matters as may be prescrided by the by-law of the amusement, eating and drinking tax he shall collect, and to deliver the payable collections, not later than the time limit of payment fixed by that by-law.

3　With respect to the amount corresponding to the tax which the taxpayer of amusement, eating and drinking tax did not pay to the special collector, out of the payable collections delivered in accordance with the provision of the preceding paragraph of the amusement, eating and drinking tax, the special collecter shall have the right of demanding compensation from the taxpayers concerned.

4　In cases where the special collector has filed a suit with the court on the basis of the right of demanding compensation as provided for in the preceding paragraph, tax official of Do, Fu or prefecture must produce testimoney and otherwise offer necessary assistance except the cases involving the official secrets.

Article 120.　The person who is designated as the special collector of the amusement, eating and drinking tax shall, with respect to every restaurant, room for hire, cafe, bar, tearoom, hotel, etc. relating to the amusement, eating and drinking tax, apply, as provided for in the by-law of Do, Fu or prefecture concerned, to the governor of Do, Fu or prefecture for the registration as the special collector of the amusement, eating and drinking tax in the respective places.

2　When the governor of Do, Fu or prefecture has received the application as provided for in the preceding paragraph, he shall, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned, deliver to the applicant the certificate showing that he is obligated to collect the amusement, eating and drinking tax.

3　Persons who have received the certificate mentioned in the preceding paragraph, shall display it at a spot easily seen by the public of the places mentioned in paragraph 1.

4　The certificate mentioned in paragraph 2 shall not be lent or transferred to other person.

5　The person who has received the certificate mentioned in paragraph 2 shall, when the obligation of special collection of the amusement, eating and drinking tax relating to amusement, eating, drinking and lodging in the places mentioned in paragraph 1, has expired, return the certificate to the governor of Do, Fu or prefecture within ten days from the day of its expiration.

Article 121.　A person who falls under any one of the following items shall be liable to penal servitude not exceeding six months or a fine not exceeding one hundred thousand yen:

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 122.　The special collector who has failed to deliver payable collections relating to the amusement, eating and drinking tax in whole or in part which is to be collected and to be delivered in accordance with the provision of Article 119 paragraph 2 shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding one million yen, or shall be liable to both penal servitude and a fine.

2　In cases where the amount unpaid mentioned in the preceding paragraph exceeds one million yen, the amount of the fine mentioned in the same paragraph may be an amount in excess of one million yen but less than the amount corresponding to the unpaid tax according to the circumstances.

3　To a person who has committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply, except with regard to the penal servitude in cases where he is liable to penal servitude or where he is liable to both penal servitude and a fine.

4　When a representative of juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

Article 123.　The governor of Do, Fu or prefecture may, as may be provided for by the by-law of Do, Fu or prefecture concerned, postpone the final date of payment within the limit of thirty days for those special collectors of the amusement, eating and drinking tax who are under special circumstances.

Article 124.　The governor of Do, Fu or prefecture may, in cases where the returns of payment as provided for in Article 119 paragraph 2 have been filed and when the amount of the taxable basis or of the tax thereby returned for payment is at variance with the amount assessed by his investigation, revise it.

2　The governor of Do, Fu or prefecture may, in cases where the special collector has failed to file the returns of payment mentioned in the preceding paragraph, determine through investigation the amount of the taxable basis and of the tax to be returned for payment.

3　The governor of Do, Fu or prefecture may, only in cases where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or where he has found that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too low and the fact of its being too low is due to fraud or other wrongful action on the part of the special collector, revise it through investigation.

4　The governor of Do, Fu or prefecture shall when he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the special collectors without delay.

Article 125.　In cases where revision or determination has been made in accordance with the provisions of paragraph 1 to paragraph 3 inclusive of the preceding Article, if a shortage amount (meaning the shortage in the payable amount due to revision or the amount of the payable amount as determined;hereinafter the same with respect to amusement, eating and drinking tax), is one hundred yen or more, tax officials of Do, Fu or prefecture shall collect it by fixing as the final date of payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article.

2　In the cases mentioned in the preceding paragraph, collection shall be made of the shortage amount plus an arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if tax amount concerned is more than one hundred yen, in proportion to the period from the day following the final date of payment provided for in Article 119 paragraph 2 (in cases where the postponement of the final date for payment has been done in accordance with the provision of Article 123, the final date of payment so postponed;hereinafter the same with respect to the amusement, eating and drinking tax) until the day of payment. In cases where the amount of arrearage charge is less than ten yen, this shall not be collected.

3　The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the special collector having received the revision or determination under the provision of the preceding Article paragpaph 1 or paragraph 2 respectively.

Article 126.　The special collector of the amusement, eating and drinking tax shall, in cases where he makes payment of the payable collections by returning after the final date of payment provided for in Article 119 paragraph 2, make payment by adding thereto the amount of the arrearrage charge equivalent to the amount computed at the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) of the tax amount, if the tax amount concerned is one hundred yen or more, in proportion to the period from the day following the final date of payment provided for in the same paragraph to the day of payment. This shall not apply in cases where the amount of the arrearage charge is less than ten yen.

2　The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for his failure to deliver the payable collections by the final date of payment as provided for in Article 119 paragraph 2.

Article 127.　In cases where the returns of payment has been filed by the final date of filing of those returns, when the revision as provided for in Article 124 paragraph 1 or paragraph 3 has been made, the governor of Do, Fu or prefecture shall, when he considers that there is no justifiable reason for the existance of a mistake in the amount of taxable basis or tax amount as returned prior to revision, collect negligence additional money, equivalent to the sum computed by multiplying the amount of shortage due to the revision concerned by five percent, if such amount is more than two thousand yen.

2　In the cases falling under any of the following items, the governor of Do, Fu or prefecture shall, when it is recognized that there exists no justifiable reason with respect to the fact that the return of payment has not been filed by the final date of filing in the case of item (1), with respect to the facts that the return of payment has not been filed by the final date of filing and that there existed a mistake in the amount of taxable basis or the tax amount as returned prior to revision in the case of item (2), with respect to the fact that the return of payment has not been filed by the final date for filing the return of payment in the case of item (3) or item (4), collect the nonfiling additional money equivalent to the sum which shall be computed by multiplying the said tax amount for the period prescribed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twenty five percent if it is more than three months, if the tax amount mentioned in each item is more than one thousand yen. However, in cases where the amount of nonfiling additional money is less than ten yen, that shall not be collected:

3　In cases where the return of payment has been submitted after the final date of its filing, when the submitting is not made foreseeing that the amount of the amusement, eating and drinking tax payable by the special collector concerned should be determined on the basis of the investigation of the governor of Do, Fu or prefecture, the governor of the Do, Fu or prefecture shall deduct the amount corresponding to the amount, obtained by multiplying by fivepercent the tax amount as reported by the return of payment concerned, from the non-filing additional money computed in accordance with the provision of the preceding paragraph.

4　When the governor of the Do, Fu or prefecture has determined the negligence additional money to be collected in accordance with the provision of paragraph 1 or the non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the special collector without delay.

Article 128.　In the cases falling under the provision of paragraph 1 of the preceding Article, when the special collector has concealed or misrepresented in whole or in part the facts to be weighed as the basis for the computation of amount of the taxable basis and has filed the report of payment on the basis of the fact so concealed or misrepresented, the governor of Do, Fu or prefecture shall, instead of the negligence additional money mentioned in the same paragraph of the same Article, collect the heavy additional money equivalent to the sum computed by multiplying by fifty-present the shortage amount due to the revision which should be the basis of the computation of the additional money due to under estimation, if it is more than two hundred yen.

2　In the cases falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any one of the following items, the governor of Do, Fu or prefecture shall collect the heavy additional money equivalent to the sum computed by multiplying by fifty-present the tax amount in addition to the non-filing additional money mentioned in the same paragraph, if it is more than two hundred yen:

3　In the cases falling under the provision of the preceding paragraph, the governor of Do, Fu or prefecture shall not collect the heavy additional money computed on the basis of the tax amount as reported by the return of payment concerned, if there exists any cause falling under the provision of paragraph 3 of the preceding Article with respect to the filing of the return of payment.

4　The governor of Do, Fu or prefecture shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the special collector without delay.

Article 129.　In cases where provision have been made by the by-law of Do, Fu or prefecture to the effect that the special collector shall, when he has received charges and the amusement, eating and drinking tax from persons who have had amusement, eating and drinking, or lodging, issue and deliver to such persons papers to certify the receipt of the charges (hereinafter referred to as the "receipts" ), the special collector concerned must issue the receipts as may be provided for by the by-law of the Do, Fu or prefecture concerned and deliver them to such persons.

2　In cases where provisions have been made by the by-law of Do, Fu or prefecture to the effect that the special collectors shall paste on the receipts stamps issued by the Do, Fu or prefecture equivalent in value to the amusement, eating and drinking tax to be imposed on amusement, eating and drinking, and lodging, the special collector concerned shall paste stamp on the receipts and efface such stamps clearly with their seals or signatures affixed across the receipts with the stamps pasted and the designs of the stamps.

3　The disposition of the stamps mentioned in the preceding paragraph shall be provided for by by-law of Do, Fu or prefecture concerned.

Article 130.　Any person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen:

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has committed any of the acts of violation mentioned in the preceding paragraph in connection with the business of the juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 131.　A person who has received the notification of revision or determination of the amount of negligence additional money, non-filing additional money or heavy additional money in accordance with the provision of Article 124 paragraph 4, Article 127 paragraph 4 or Article 128 paragraph 4 may, when they consider that there is illegality or error involved in such revision or determination of the amount of negligence additional money, non-filing additional money or heavy additional money file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the notification.

2　In cases where the notification as provided for in paragraph 1 has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the mailing of notification shall be deemed to be the day of its arrival. In this case, if the special collector is able to prove the day of its arrival, the day so proved shall be deemed to be the day of its receipt.

3　The decision of the governor of Do, Fu or prefecture on the objection appealed under the provision of paragraph 1 shall be made within thirty days from the day of its receipt.

4　The decision on objection shall be made in writing and delivered to the objector with the reasons therefor stated therein.

5　When documents relating to the appeal of objection are mailed, the number of days for the transportation by mail shall not be included in the period mentioned in paragraph 1.

6　Person who has complaints against decision on objection may file a suit with the court.

7　The collection of the impositions of local body relating to the amusement, eating and drinking tax shall not be suspended, even when objection or suit has been filed as provided for in paragraph 1 or the preceding paragraph respectively. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request by the person concerned, that it is necessary to do so.

Article 132.　If special collector has not made the full payment of the imposition of local bodies relating to the amusement, eating and drinking tax by the final date of payment (meaning the final date for the payment of the shortage amount of a revision or determination has been made;hereinafter the same with respect to amusement, eating and drinking tax) tax official shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply, when advance collection is made.

2　In the case mentioned in the preceding paragraph, tax official of Do, Fu or prefecture shall specify a reasonable period for payment due to reminder within such term as may be fixed by the by-law of Do, Fu or prefecture concerned.

3　In Do, Fu or prefecture where special circumstances exist the term different from that provided for in paragraph 1 may be fixed by the by-law of Do, Fu or prefecture concerned.

Article 133.　Tax official of Do, Fu or prefecture shall, in accordance with the provision of the by-law of Do, Fu or prefecture concerned, collect a fee, when they have issued the letter of reminder.

Article 134.　If a person who has received a reminder as provided for in Article 132 has failed to make the full payment of the imposition of the local body relating to the amusement, eating and drinking tax by the date specified in the letter of reminder or if a person who has received a notification of change of final date of payment for the advance collection has failed to make the full payment of the tax by the final date of payment fixed therein, tax official shall make dispositions, within such period as may be provided for by the by-law of Do, Fu or prefecture concerned, in accordance with the practice of action on delinquency as provided for in the National Tax Collection Law.

2　Person who has objection to the action under the provision of the preceding paragraph may file an appeal of objection with the governor of Do, Fu or prefecture within thirty days from the day of the action.

3　The decision of the governor of Do, Fu or prefecture on objection as provided for in the preceding paragraph shall be made within sixty days from the day of its receipt.

4　The decision on objection shall be made in writing and shall be delivered, with reasons therefor stated therein, to the person who has filed it.

5　In cases where the papers relating to the filing of appeal is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2.

6　Person who has objections to the decision on objection may file a suit with the court.

7　The action in accordance with the provision of paragraph 1 may be taken outside the area of the Do, Fu or prefecture concerned.

8　The execution of the disposition shall not be suspended even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, the governor of Do, Fu or prefecture may suspend it ex officio or if he considers, on the basis of request by the persons concerned, that it is necessary to do so.

Article 135.　If a special collector of the amusement, eating and drinking tax conceals, damages, or disposes of, to the disadvantage of the Do, Fu or prefecture, properties for the purpose of evading that action, before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty.

2　In cases where a third person who has in possession the property of a special collector has committed any of the acts provided for in the preceding paragraph for the purpose of making the special collector evade the execution of action on delinquency, he shall be liable to the penal servitude or fine or both in pursuance of the same paragraph, according as the act was committed before or after the action on delinquency against the special collector.

3　A person who knowingly becomes the other party in any of the acts provided for in paragraph 1 to a special collector or to a third person having in possession the property of the special collector before the special collector is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or both penal servitude and a fine, when that action has been executed. The same shall apply to a person who knowingly becomes a party in any of the acts provided for in paragraph 1 to a special collector or to a third person having in possession the property of the special collector, after action on delinquency has been executed.

4　If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine under the respective paragraphs.

Article 136.　In the case of Article 134 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax officials of Do, Fu or prefecture conducted following the examples of the provisions of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen.

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 137.　In cases where special collector falls under any one of the following items, tax official of Do, Fu or prefecture must request the administrative organ concerned, local body, court of execution, marshal, compulsory administrator, administrator in bankruptcy, liquidator, or inheritor who has given limited recognition, to hand-over the impositions of the local body relative to the amusement, eating and drinking tax. However, in cases where there exists any other property to be attached, he may attach it at once:

Article 138.　When tax official of Do, Fu or prefecture have issued the letter of reminder, they must collect an additional arrearage charge computed by multiplying the payable collections by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the payable amount relating to the amusement, eating and drinking tax is one hundred yen or more, in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to either the day of the full payment of the payable collection. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen:

2　The amount of additional arrearage charge shall not exceed five percent of the payable collections.

Article 139.　Concerning the offense relating to the amusement, eating and drinking tax, the provisions of the Anti-National Tax Evasion Law (excluding Article 19-(2) and Article 22) shall apply mutatis mutandis.

Article 140.　In the case of the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the governor of Do, Fu or prefecture and that of the chief of the taxation office by the governor of Do, Fu or prefecture or the chief of the branch office, office of local affairs or the office in charge of the taxation affairs established by the by-law of Do, Fu or prefecture concerned, and the responsibilities of the tax official of the National Tax Bureau or the taxation office shall be performed by the tax official of Do, Fu or prefecture to be designated by governor of Do, Fu or prefecture by specifying his duties. The governor of Do, Fu or prefecture can perform the responsibilities of the chief of the taxation office, only in cases where the offence relative to the amusement, eating and drinking tax has been discovered in the area outside the jurisdiction of the persons except the governor who performs the responsibilities of the chief of taxation office.

Article 141.　In the case of Article 139, any person who performs the responsibilities of tax official may investigate the case of offence relative to the amusement, eating and drinking tax outside the area of the Do, Fu or prefecture to which he belongs.

Article 142.　In the case of Article 139, the offense relative to the amusement, eating and drinking tax shall be interpreted as the offense relating to the indirect national tax.

Article 143.　In the case of Article 139, the money or other articles paid through the disposition of notice in accordance with the provision of Article 14 paragraph 1 of the Auti-National Tax Evasion Law shall be the revenue of the Do, Fu or prefecture concerned.

Article 144.　In the case of Article 139, a person who has refused, obstructed or evaded the examination conducted by the tax official of the Do, Fu or prefecture mentioned in Article 139 performing the responsibilities of tax official prescribed in Article 1 paragraph 1 of the Anti-National Tax Evasion Law with respect to the offense of the amusement, eating and drinking tax deemed to be the offense concerning the indirect national tax in accordance with the provision of Article 142, shall be subjected to a fine not exceeding thirty thousand yen.

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished, but also the juridical or individual person shall be liable to the penalty of a fine mentioned in the same paragraph.

Article 292.　The terms in reference to the inhabitant's tax listed in all the following items shall have the meanings assigned to them in the respective items:

Article 293.　In so far as the inhabitant's tax for the fiscal year 1950-51 is concerned, the terms listed in the following items shall have the meanings assigned to them in the respective items, regardless of the provision of the preceding Article:

Article 294.　The inhabitant's tax shall be imposed on persons falling under item (1) in terms of the total of an amount according to a per capita rate (hereinafter referred to as "amount of per capita rate" ) and an amount computed by making the amount of income tax or the taxable income or the taxable income minus the amount of income tax (hereinafter referred to collectively as the "amount of income tax, etc." ) as the taxable basis, and on persons falling under item (2) or (3) in terms of amount of a per capita rate:

2　The inhabitant's tax shall be imposed on the persons under item (3) of the preceding paragraph for each of their offices or places of work.

Article 295.　City, town or village shall not impose the inhabitant's tax in terms of a per capita rate on the disabled persons and minor (excluding those disabled persons and minors who are living independently and who had an assets income or business income of over one hundred thousand yen in the previous year), widows (excluding those widows who have a child of eigteen or more years of age or who had a gross income of over one hundred thousand yen in the previous year) and co-living wives (excluding the cases where the husbands are not liable to the inhabitant's tax).

2　City, town or village shall not impose the inhabitant's tax with the amount of income tax, etc. as the taxable basis on disabled persons and minors (excluding those disabled persons and minors who have had an assets income or business income in the previous year) and widows (excluding those widows who have a child of eighteen or more years of age as of June 1 or who had a gross income of over one hundred thousand yen in the previous year) out of those persons who are mentioned in paragraph 1 item (1) of the preceding Article.

Article 296.　City, town on village shall not impose the inhabitant's tax on the State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards and associations of those bodies, property, wards, the Japan Monopoly Corporation, the Japanese National Railways, land improvement wards, federations of land improvement wards, ordinary water utilization associations, federations of ordinary water utilization associations, the Hokkaido Public Works Association, arable land adjustment associations, federations of arable land adjustment associations, flood prevention associations, federations of flood prevention associations, street block adjustment associations, school juridical persons who establish schools under Article 1 or Article 98 paragraph 1 of the School Education Law, juridical persons under Article 64 paragraph 4 of the Private School Law, religious corporations, labor unions under the Labor Union Law (Law No.174 of 1949) and the unions and other organizations of the national personnel under the provisions of Article 98 of the National Public Service Law (Law No.120 of 1947).

Article 297.　The amount of income tax, etc. to be taken as the taxable basis for the inhabitant's tax shall be the one computed in regard to the income of the preceding year.

Article 298.　Tax official of city, town or village may, if necessary for investigation relating to the imposition and collection of the inhabitant's tax, interrogate the person enumerated below and examine books, papers and other articles relating to the business of the persons of item (1) or item (2):

2　In the case of the preceding paragraph, the tax official concerned shall carry with him a certificate to identify his status and show it upon request by the persons concerned.

3　The investigation concerning the action on delinquency relating to the inhabitant's tax shall, notwithstanding the provision of paragraph 1, be in accordance with the provision of Article 31 paragraph 1.

4　The power of interrogation and examination as provided for in paragraph 1 shall not be interpreted as having been recognized for crime detection.

Article 299.　A person falling under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen:

2　In cases where a representative of a juridical person or an agent, employee or other workers of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 300.　The payers of the inhabitant's tax shall, in cases where they do not have permanent residences, dwelling places, offices or places of work in a city, town or village where they are liable to the inhabitant's tax, nominate respectively a tax manager from among persons residing in such an area as may be specified by the by-law of the city, town or village, for the purpose of, causing him to administer all matters relating to tax payment, and shall return it to the mayor of the city, town or village. The same shall apply in cases where the tax manager has been changed.

Article 301.　A person who has made a false return on the tax manager on whom return shall be made as provided for in the preceding Article, shall be liable to a fine not exceeding thirty thousand yen.

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the preceding paragraph.

Article 302.　City, town or village may establish provisions by the by-law of the city, town or village concerned, to the effect that a payer, of the inhabitant's tax shall be liable to a non-criminal fine not exceeding thirty thousand yen in cases where he has failed, without justifiable reason, to make a return on the tax manager on whom return shall be made as provided for in Article 300.

2　Person who has been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its action.

3　The decision of the mayor of city, town or village on the objection filed as provided for in the preceding paragraph shall berendered within thirty days from the day of its receipt.

4　The decision on objection shall be in writing and delivered to the person who filed the objection with the reasons therefor stated therein.

5　In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2.

6　Any person who has complaints against the decision on objection may file a suit with the court.

7　The collection of a non-criminal fine shall not be suspended, even when a objection as provided for in paragraph 2 or a suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request of the persons concerned, that it is necessary to do so.

Article 303.　A payer of the inhabitant's tax shall, as provided for by the by-law of the city, town or village concerned, file a return not later than June 10 with the mayor of the city, town or village where his permanent residence, office, place of work, or residential house as of June 1 is located, stating the gross income, (to be gross income, assets income and business income in the case of disabled persons and minors;hereinafter the same in this Article and Article 304), taxable income and the income tax of the preceding year and the names of his dependent relatives and disabled persons and other matters as provided for in the same by-law, if he falls under Article 294 paragraph 1 item (1), or stating the location of his office, place of work or residential house, if he falls under item (2) or item (3) of Article 294 paragraph 2.

2　In the case of the preceding paragraph, if a person under Article 294 paragraph 1 item (1) has an amount of income tax withheld at source, such amount and the time and the place of withholding and the name or title of the withholding agent shall also be returned. In this case, if there are two or more withholding agents, such matters shall be returned for each of the withholding agents.

Article 304.　In cases where a person falling under Article 294 paragraph 1 item (1) has received, in regard to his gross income, taxable income or income tax, notification of revision or determination as provided for in Article 46 paragraph 7 of the Income Tax Law, or notification of determination as provided for in Article 48 paragraph 5 or Article 49 paragraph 5 of the same Law, after he has filed the return provided for in paragraph 1 of the preceding Article, or after the final date for its filing, if he has failed to file it by that date, he shall so return to the mayor of the city, town or village mentioned in paragraph 1 of the preceding Article within ten days from the day of the receipt of such notification, unless the inhabitant's tax has been imposed by applying the provision of Article 315 or Article 316.

Article 305.　A person who has made a false return on such matters as shall be returned in accordance with the provisions of the preceding two Articles shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen.

2　In cases where a representative of a juridical persen or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 306.　City, town or village may establish provisions, by the by-law of the city, town or village concerned, to the effect that a payer of the inhabitant's tax shall be liable to a non-criminal fine not exceeding thirty thousand yen in cases where he failed, without justifiable reason to, file a return, on such matters as shall be returned in accordance with the provision of Article 303 or Article 304.

2　The person who has been subjected to a non-criminal fine as provided for in the preceding paragraph may, when he has complaints against that action, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its action.

3　The decision of the mayor of city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of the receipt.

4　The decision on objection shall be made in writing and delivered, with the reasons therefore, stated therein to the person who has filed it.

5　In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2.

6　Any person who has complaints against the decision on objection may file a suit with the court.

7　The collection of a non-criminal fine shall not be suspended, even when a objection as provided for in paragraph 2 or a suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the person concerned, that it is necessary to do so.

Article 307.　A person obligated to prepare the statement of payment provided for in Article 61 paragraph 1 of, the Income Tax Law or the statement of account provided for in paragraph 2 of the same Article or the withholding certificate provided for in Article 62 paragraph 1 of the same Law (hereinafter referred to as the "withholding certificate, etc." ) shall submit, not later than the final date for the submission to the national government of the withholding certificate, etc. concerned, a copy of each thereof to the mayor of the city, town or village where withholding is made. This shall also apply to those withholding certificates which need not be submitted and delivered in accordance with the provision of Article 62 paragraph 2 of the Income Tax Law, and the final date for the submission thereof shall be the final date provided for in paragraph 1 of the same Article.

Article 308.　In regard to the submission of the withholding certificate, etc. concerning the income in 1949, "not later than the final date for the submission to the national government" in the preceding Article shall read "not later than August 20, 1950" .

Article 309.　A person who has failed to submit a copy of the withholding certificate, etc. which shall be submitted in accordance with the provision of Article 307, or who has submitted a copy of the withholding certificate, etc. containing entries different from those in the withholding certificate, etc. submitted to the national government shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen.

2　In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 310.　The mayor of a city, town or village who has received copies of the withholding certificates, etc. as provided for in Article 307 shall, in cases where there are copies relating to payers of the inhabitant's tax in other cities, towns or villages, forward such copies without delay to the mayor of the city, town or village concerned.

Article 311.　The standard rate of the inhabitant's tax imposed on a per capita basis shall be as prescribed in each of the following items for the cities, towns and villages listed in the respective items of the left column of the following table, in regard to persons under Article 294 paragraph 1 item (1) or item (2) or persons under item (3) of the same paragraph of the same Article:

2　In cases where cities, towns and villages impose the tax in excess of the standard rate prescribed in the respective item in the table shown in the preceding paragraph, it shall not exceed, with regard to the cities, towns and villages listed in the respective items in the left column of the same table, 1,000 yen and 750 yen and 500 yen respectively, in regard to persons under Article 294 paragraph 1 item (1) or item (2), or 4,000 yen and 3,000 yen and 2,000 yen respectively, in regard to persons under item (3) of the same paragraph of the same Article.

3　The population of a city, town or village in cases where the table of paragraph 1 applies shall be the latest figure of population made public in the Official Gazette. However, the population of the city, town or village concerned in case where the abolition, establishment, division or amalgamation or alteration of boundaries of city, towm or village shall be fixed by the Local Finance Commission Regulation.

Article 312.　City town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, reduce the amount of the inhabitant's tax imposed on a per capita basis on the taxpayers of the inhabitant's tax in case they fall under any of the following items:

Article 313.　The standard rate of the inhabitant's tax with the amount of income tax as its taxable basis shall be eighteen percent;provided that even in cases where a rate in excess of the standard rate is imposed, it shall not exceed twenty percent.

2　The rate of the inhabitant's tax with the gross taxable income as its taxable basis shall not exceed ten percent.

3　The rate of the inhabitant's tax imposed with the gross taxable income minus the amount of income tax as its taxable basis shall not exceed twenty percent.

Article 314.　In so far as the inhabitant's tax for the fiscal year 1950-51 concerned, the provision listed in left column of clauses of the respective paragraph of the following table shall respectively read as the provisions listed in the right column:

2　So far as inhabitant's tax for the fiscal year 1951-52 is concerned, in Article 319 "December" shall read "November" .

Article 315.　City, town or village may, in any of the cases listed in the following items, compute by itself the income of a payer of the inhabitant's tax according to the method of computation of income and of income tax provided for in the Income Tax Law and, on the basis of such computation, figure out the amount of income tax, etc. and impose the inhabitant's tax:

Article 316.　City, town or village may, with the permission by the Local Finance Commission, compute by itself the income of each taxpayer according to the method of computation of income and the amount of income tax provided for in the Income Tax Law, figure out on the basis of such computation the amount of income tax, etc. to be taken as the taxable basis of the inhabitant's tax, and impose the inhabitant's tax in cases where it is considered that the computation of income taken as the basis of the income tax payable by the payers of the inhabitant's tax of the city, town or village concerned is excessively inappropriate throughout the same city, town or village.

Article 317.　In cases where city, town or village has figured out the amount of income tax, etc. and imposed the inhabitant's tax in accordance with the provisions of the preceding two Articles, the mayor of city, town or village shall notify the amount of income tax, etc. thus computed to the chief of the taxation office which has competence over the area of the city, town or village concerned.

Article 318.　The date for imposition of the inhabitant's tax shall be June 1.

Article 319.　The period for payment of the inhabitant's tax shall be fixed by the by-law of the city, town or village concerned at a certain period in the months of July, September, December and February in regard to persons liable to the inhabitant's tax imposed with the amount of income tax, etc. as the taxable basis, and at a certain period in the month of July in regard to persons liable to the inhabitant's tax imposed on a per capita basis;provided, however, that the period may be fixed differently in cases where there exist special circumstances.

Article 320.　The collection of the inhabitant's tax shall be by means of ordinary collection.

2　In cases where the inhabitant's tax is to be collected, the amount of tax to be stated in the tax bill to be delivered to the taxpayers shall be the sum of the amount imposed on a per capita basis and the amount to be imposed with the amount of income tax, etc. as the taxable basis.

3　The tax bill as provided for in the preceding paragraph shall be delivered to the taxpayers by the day ten days before the final date for payment at the latest.

Article 321.　A payer of the inhabitant's tax may, in cases where he pays such amount of tax out of the amount of payment stated in the tax bill as is equivalent to the amount of payment for the period of payment that has arrived, pay at the same time an amount of the tax equivalent to the amount of payment for the subsequent period for payment.

2　In cases where a payer of the inhabitant's tax has paid an amount of tax equivalent to the amount of payment for the subsequent period for payment, city, town or village may give monetary reward of the amount fixed by the by-law of the city, town or village concerned. However, this shall not apply in cases where are impositions of the local body due but not yet paid by tax payer concerned.

3　The amount of the monetary reward mentioned in the preceding paragraph shall not exceed the amount obtained by 0.5 percent of the tax paid prior to the period for payment in accordance with the provision of paragraph 1 by the number of months prior to the period for payment (in cases where there are fractions less than one month, disregarding the fraction less than fourteen days and regarding fractions not lower than fifteen days as one month).

Article 322.　The mayor of city, town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, postpone the final date of payment for those taxpayers who use under special circumstances.

Article 323.　The mayor of city, town or village may, with the decision of the assembly of the respective city, town or village concerned reduce or exempt the inhabitant's tax in cases where natural disaster or other special circumstances exist with regard to only those persons who are considered as requiring the reduction or exemption of the inhabitant's tax, or who are receiving public or private aid for living on account of poverty, or who are under special circumstances.

Article 324.　A person who has evaded the inhabitant's tax in whole or in part of its amount by fraud or other wrongful acts shall be liable to penal servitude not exceeding three years or a fine or minor fine not exceeding one million yen or to both.

2　In cases where the amount of tax evaded as mentioned in the preceding paragraph exceeds one million yen, the amount of the fine mentioned in the same paragraph may, according to the circumstances, be an amount over one million yen and less than the amount of tax evaded, regardless of the provision of the same paragraph.

3　To persons who have committed the offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply;provided, however, that the above provision shall not apply with regard to the penal servitude in cases where they are liable to penal servitude or where they are liable to both penal servitude and a fine.

4　In cases where a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business or property of the juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in this Article.

Article 325.　In cases where the mayor of city, town or village has asked the National Government to let him inspect or copy the return filed by the payers of the income tax with the National Government or papers relating to the corrections or determinations made by the National Government, the National Government shall allow him or officials he may designate to inspect or copy the papers concerned.

Article 326.　Mayor of City, town or village shall in cases where the return as provided for in Article 304 has been made or where papers relating to the correction or determination of the income tax have been inspected for in the preceding Article and he considers that it is necessary to alter the tax amount imposed or to impose the inhabitant's tax which should have been imposed, collect the shortage of tax amount, (meaning the shortage of tax amount in consequence of the alteration or the tax amount which should have been imposed;hereinafter the same in this Article) except the cases where the inhabitant's tax has been already imposed by applying the provision of Article 315 or Article 316.

2　In the case of the preceding paragraph, tax official of city, town or village shall additionally collect, if the tax shortage is one hundred yen or more, arrearage charge which shall be equivalent to the amount obtained by dividing the tax shortage by the number of period for payment up to the determination has been made and multiplying it by the rate of four sen a day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) according to the period from the day following the final date of the payment mentioned in Article 319 (in cases where the postponement of the final date has been made in accordance with the provision of Article 322, the final date so postponed;hereinafter the same with respect to the inhabitant's tax) to the final date for payment mentioned in the preceding paragraph (or the day of payment if payment has been made before the final date for payment). However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected.

3　The mayor of city, town or village may reduce or exempt the arrearage charge mentioned in the preceding paragraph, in cases where he considers that there has been an inevitable cause for taxpayers being subjected to collection of the shortage tax amount in addition.

Article 327.　A taxpayer shall, in cases where he pays the inhabitant's tax after each final date for payment mentioned in Article 319, additionally pay, in case the tax amount concerned is one hundred yen or more, an arrearage charge, which shall be equivalent to the amount computed by multiplying the said tax amount by the rate of four sen a day per one hundred yen (a faction of one hundred yen shall be omitted, if any) according to the period from the day following that final date for payment to the day of the actual payment. However, this shall not apply in cases where the amount of the arrearage Charge is less than ten yen.

2　The mayor of city, town or village may reduce or exempt the arrearage charge mentioned in the preceding paragraph, in cases where he considers that there has been an inevitable cause for the failure of the taxpayers to make payment of the tax by the final date for payment mentioned in the preceding paragraph.

Article 328.　A person who has been subjected to the imposition of the inhabitant's tax (including a person who has come to be required to pay shortage of tax amount additionally in accordance with the provision of Article 326 paragraph 1) may, in cases where he considers that illegality or error is involved in the imposition of tax amount, file an appeal of objection with the mayor of the city, town or village within thirty days from the delivery of the tax bill (or the day of the delivery of the tax bill for the first period, if there are several periods for payment).

2　In cases where the tax bill or notification as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known the day four days after the day of dispatch shall be deemed to be the day of its arrival. In this case, if the taxpayer is able to prove the day of its arrival. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day of delivery of the tax bill.

3　The decision of mayor of city, town or village on an objection filed as provided for in paragraph 1 shall be made within thirty days from the day of its receipt.

4　The decision on an objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it.

5　In cases where papers relating to the filing of an objection are sent by mail, the days required for mail transportation shall not be included in the period mentioned in paragraph 1.

6　A person who has complaints against the decision on an objection may file a suit with the court.

7　The collection of the impositions of local bodies relating to the inhabitant's tax shall not be suspended even if an objection as provided for in paragraph 1 or a suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it either ex officio or in cases where he considers, on the basis of application of the persons concerned, that it is necessary to do so.

Article 329.　In cases where taxpayers have not fully paid the impositions of local bodies relating to the inhabitant's tax, the tax official of city, town or village shall issue a letter of reminder within twenty days after the final date for payment. However this shall not apply in cases where advance collection is made.

2　In the case of the preceding paragraph, the tax official of city, town or village shall specify a reasonable term for payment due to reminder Within a period provided for by the by-law of the city, town or village concerned.

3　In those cities, towns and villages where special circumstances exist, a term different from the term provided for in paragraph 1 may be specified by the by-law of city, town or village concerned.

Article 330.　Tax official of city, town or village shall, in cases where he has issued a letter of reminder, collect a reminder charge as provided for by the by-law of the city, town or village concerned.

Article 331.　In cases where persons who have received a reminder as provided for in Article 329 have failed to fully pay the impositions of local bodies relating to the inhabitant's tax by date specified by the letter of reminder, or in cases where persons who have received a notification of change in the final date for payment for advance collection have failed to fully pay the tax by the final date specified therein, the tax official of city, town and village shall take action thereon by the date specified by the by-law of the city, town or village concerned in conformity with the actions on delinquency as provided for in the National Tax Collection Law.

2　A person who has objection to an action as provided for in the preceding paragraph may file an appeal of objection with the mayor of the city, town or village within thirty days from the day of the action.

3　The decision on an objection as provided for in the preceding paragraph shall be made within sixty days from the day of its receipt.

4　The decision on an objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it.

5　In cases where the papers relating to the filing of objection is sent by the period required for transportation by mail shall not be included in the period mentioned in paragraph 2.

6　A person who has complaints against the decision on an objection may file a suit with the court.

7　An action as provided for in paragraph 1 may be enforced outside the area of the city, town or village concerned.

8　The enforcement of an action shall not be suspended even if an objection as provided for in paragraph 2 or a suit as provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend it either ex officio or in cases where he considers, on the basis of application by the person concerned, that it is necessary to do so.

Article 332.　If a taxpayer of the inhabitant's tax conceals, damages or disposes of, to the disadvantage of city, town or village, the properties for the purpose of evading that action before he is subjected to action on delinquency or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hundred thousand yen or to both. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty.

2　In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency he shall be liable to the penal servitude or a fine or to both in pursuance of the same paragraph, according as the act was committed before or after the taxpayer is subjected to the action on delinquency.

3　A person who knowingly becomes other perty in any of the acts provided for in paragraph 1 to a taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly becomes the other party in any of the acts provided for in paragraph 1 to a taxpayer or a third person having in possession the property of the taxpayer after action on delinquency has been executed.

4　If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine under the respective paragraphs.

Article 333.　In the case of Article 331 paragraph 1 a person who has refused, obstructed or evaded the examination of the tax officials of city, town or village conducted according to the provisions of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen.

2　If a representative of a juridical person or an agent, employee or other worker of a juridical person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of a fine under the same paragraph.

Article 334.　In cases where the taxpayer falls under any of the items below, the tax officials of city, town or village shall demand the administrative organ, local body, court of enforcement, enforcement official, compulsory administrator, liquidator or an inheritor who has given limited recognition that the impositions of local bodies relating to the inhabitant's tax be delivered to them. However, they may immediately seize other property, if there is any that can be seized:

Article 335.　Tax officials of cities, towns and villages shall, in cases where a letter of reminder has been issued, if the amount of the inhabitant's tax is one hundred yen or more, collect an additional arrearage charge which shall be computed by multiplying the amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall he omitted, if any) in proportion to the number of days from the day following the final day specified by the letter of reminder to the day of the full payment of the tax or the day of the seizure of property. However, in cases listed in any of the following items or in cases where the amount of the additional arrearage charge is less than ten yen, this shall not be collected:

2　The additional arrearage charge mentioned in the preceding paragraph shall not exceed five percent of the amount of the tax.

Article 336.　With respect to the offense relating to the inhabitant's tax, the provisions (excluding the provisions of Article 19-(2) and Article 22) of the Anti-National Tax Evasion Law shall apply mutatis mutandis.

Article 337.　In the case of the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy law and that of the chief of taxation office by the mayor of city, town or village or the head of the office of the ward mentioned in Article 155 paragraph 2 of the Local Autonomy Law and the responsibilities of the tax official of the National Tax Bureau shall be performed by tax official of city designated, with specified duties, by the mayor of city mentioned in Article 155 paragraph 2 and that of tax official of taxation offices by the tax official designated, with specified duties, by mayor of city, town or village. However, in this case the mayor of the city under Article 155 paragraph 2 of the Local Autonomy Law shall perform the responsibities of the chief of the taxation office, only in case the offense concerning the inhabitant's tax is discovered in the area outside of the jurisdiction where the headman of office of a ward of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law performs the responsibilities of the chief of a taxation office.

Article 338.　In the case of Article 336, the provisions of Article 11 and Article 12 of the AntiNational Tax Evasion Law shall apply only to the investigation of the offense concerning the inhabitant's tax of city mentioned in Article 155 paragraph 2 of the Local Antonmy Law and only relating to the area of the city concerned.

Article 339.　In the case of Article 336, any person who performs the responsibilities of tax official may investigate the case of offense relating to the inhabitant's tax outside the area of the city, town or village he is attached.

Article 340.　In the case of Article 336, the offense concerning the inhabitant's tax shall be interpreted to be the offense concerning the national tax other than indirect national tax.

Article 341.　With respect to municipal property tax the terms listed in the following items shall have the definition given to them under the respective items:

Article 342.　The municipal property tax shall be imposed on property by the city, town or village in which the property concerned is located.

2　the taxable basis of the municipal property tax shall be the value of the property as of January 1 of the year to which the first day of the fiscal year belongs, which is registered in property tax ledgers.

3　With respect to vessels, vehicles and other objects similar in nature, the city, town and village in which the principal port of anchorage or regular keeping place is located shall be the city, town or village mentioned in paragraph 1 except those cases coming under the provision of Article 389 paragraph 1 item (1), and when the principal port of anchorage is unknoun with respect to vessels, the city, town or village in which the port of anchorage is located and in which the port of registry is located shall be deemed to be the city, town or village in which the principal port of anchorage is located.

Article 343.　The municipal property tax shall be imposed on the owners of property (the pledger or the owner of the surface right in the case of land which is the object of pledge or surface right which is determined to continue over one hundred years;hereinafter the same with respect to the municipal property tax).

2　The owners mentioned in the preceding paragraph means, with respect to land or houses, the person registered in land ledgers or supplemental land tax ledgers;house ledger or supplemental house tax ledger as the owner.

3　The owners mentioned in paragraph 1 means, with respect to depreciable property, the person registered in depreciable property tax ledger as the owners.

4　In case whereabouts of the owner of depreciable property is unknown as the result of earthquake disaster, damages from wind and flood, fire disaster and other circumstances, the city, town or village may regard the user as the owner and register him in the depreciable assets tax ledger and may impose the municipal property tax on the user.

5　With regard to any agricultural land purchased by the State in accordance with the provision of Article 3 of the Law for the Special Measure to Establish Owner Farmers (Law No.43 of 1946) or any agricultural land received by the State in accordance with the provision of Article 52 of the former Estate Tax Law (Law No.87 of 1947) or Article 56 of the Capital Levy Law (Law No.52 of 1946), during the period from the day of the purchase or receipt to the date when the ownership is transferred to the person, when it is sold in accordance with the provision of Article 21 of the Law for the Special Measure to Establish Owner Farmers, the user thereof, and during the period ranging from such date to the date when the person to whom it is sold is to be registered in the land ledger as the owner, the person to whom it is sold, shall respectively be deemed to be the owner under paragraph 1.

Article 344.　In cases where the owener of property is a person on whom the municipal property tax shall be imposed in accordance with the provision of Article 348 paragraph 1, cities, towns and villages shall impose the municipal property tax on the users thereof notwithstanding the provision of paragraph 1 of the preceding Article. However, with respect to the parts which are employed for the official purpose on public purpose or the parts which the person obligated to employ the property concerned in connection with his official business employees, this shall not apply.

2　The users mentioned in the preceding paragraph shall mean the holder of surface right (excluding the holder of surface right mentioned in paragraph 1 of the preceding Article), servitude holder, holder of perpetual lease or person possessing the right of using the property under contract with the owner or on other authority who is registered as the user in the property tax ledger.

Article 345.　The officials of State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards, associations of these bodies, property district, Japan Monopoly Corporation, Japanese National Railways and Japanese Broadcasting Association who are responsible for management of property shall, except the case falling under the proviso to paragraph 1 of the preceding Article, report by January 10 as provided for in the Local Finance Commission Regulation, the users mentioned in paragraph 1 of the preceding Article and other matters concerning the imposition and collection of the municipal property tax as provided for in the same Regulation as of the January 1 of each year to the mayor of city, town or village in which that property is located. In cases where users are changed or new users are made to use the property after January 1 of each year, the same shall also apply, and the final date for that report shall be the day after the lapse of ten days from the day of occurrence of that cause.

Article 346.　Only with respect to the report of users, etc. relating to property tax for the fiscal year 1950-51, "January 1 of each year" in the provision of the preceding paragraph shall read "April 1, 1950" , and "January 10" in the same Article shall read "August 20" and "the day after the lapse of 10 days from the day of occurence of that cause" in the same Article shall read "the final date for the report shall be August 20 in cases where that cause occurred by August 10 and the date shall be the day after the lapse of 10 days from the day of occurrence of that cause in cases where it occurred after August 10" .

Article 347.　City, town or village may make provisions, by the by-law of the city, town or village concerned, to the effect that in case where person obligated to report as provided for in Article 345 has, without justifiable reason, failed to report or made false report, he shall be liable to non-criminal fine not exceeding ten thousand yen.

2　Any person who has been subjected to a noncriminal fine as provided for in the preceding paragraph may, when he has complaints against that disposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its disposition.

3　The decision of the mayor of city, town or village on the objection filed as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt.

4　The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it.

5　In cases where the papers relating to the filing of objection are sent by mail, the days required for mailing shall not be included in the period mentioned in paragraph 2.

6　Any person who has complaints against the decision on objection may file a suit with the court.

7　The collection of a non-criminal fine shall not be suspended even when the objection as provided for in paragraph 2 or suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request by the persons concerned, that it is necessary to do so.

Article 348.　City, town and village shall not impose the municipal property tax on State, To, Do, Fu, prefectures, special cities, cities, towns, villages, special wards, associations of these bodies, property district, Japan Monopoly Corporation, Japanese National Railways and Japanese Broadcasting Association.

2　The municipal property tax shall not be imposed on the properties listed under all the items below. However, it may be imposed, in cases where a person who has borrowed for rent a property uses it as the fixed assets (excluding the fixed assets under item (10)) listed under any of the items below, on the owner of that fixed assets concerned:

3　In cases where the property mentioned in each item of the preceding paragraph is used for the purpose other than the purpose enumerated in the each item, city, town or village shall impose the municipal property tax on such property notwithstanding the provision of the preceding paragraph.

4　City, town or village shall not impose the municipal property tax on the facilities designated as reparations as designated by the Local Finance Commission.

Article 349.　The standard rate of the municipal property tax shall be 1.6 percent. However, even in cases where it is imposed in excess of the standard rate, the rate shall not exceed three percent during the fiscal years 1951-52 to 1953-54 inclusive.

Article 350.　The rate of the municipal property tax for the fiscal year 1950-51 shall, notwithstanding the provision of the preceding paragraph, be 1.6 percent.

2　The Local Finance Commission shall, in the Local Finance Commission Regulation change the rate prescribed in the preceding paragraph, in case where the total of the estimated yield (which shall be the total of ninety percent of the estimated assessed amount of municipal property tax upon land and eighty percent of the estimated assessed amount of the portion of the municipal property tax upon depreciable assets for the same fiscal year) plus estimated yield for the fiscal year 1950-51 of surtax on land tax and house tax which belongs to the precedent fiscal year or has been delinquent, of all city, town or village, is considered appreciably to exceed fifty-two billion yen or appreciably to fall short of it, during the month of January 1951 so that the estimated yield mentioned of the municipal property tax for the fiscal year 1950-51 may be approximately fifty-two billion yen.

3　The Local Finance Commission, in accordance with the provision of the preceding paragraph, in case where it changed the rate of the municipal property tax for the fiscal year 1950-51, shall report, without delay, to the Cabinet and the Diet through the Cabinet to that effect.

4　Regardless of the case where the rate of the municipal property tax for the fiscal year 1950-51 has been changed in accordance with the provision of the preceding paragraph, the standard rate applicable to the computation of the local finance equalization grants for the same fiscal year shall be considered not to have been changed.

5　The mayor of city, town or village shall report, in accordance with the Local Finance Commission Regulations, the estimated assessed amount of the municipal property tax and the estimated yield for the fiscal year 1950-51 of sur-tax on land tax and house tax which belongs to the precedent years or has been delinquent (referred to as "estimated assessed amount of the municipal property tax, etc." ;hereinafter the same in this paragraph) for the fiscal year 1950-51 as of December 31, 1950, to the governor of Do, Fu or prefecture by January 10, 1951. And, the governor of Do, Fu or prefecture shall sum up the estimated assessed amounts of the municipal property tax, etc. of all cities, towns or villages in the area of Do, Fu or prefecture concerned, and shall report the result to the Local Finance Commission by January 20 of the same year.

Article 351.　City, town or village shall not impose the municipal property tax, when the total amount of value of land, houses and depreciable assets registered in property tax ledger, owned or used by one person in the area of the city, town or village concerned does not exceed thirty thousand yen.

Article 352.　In so far as the municipal property tax for the fiscal years 1950-51 and 1951-52 which shall be collected in accordance with the provisions of Article 364 paragraph 4 and paragraph 8, city, town or village shall not impose the municipal property tax on the land, houses or the depreciable assets in the area of the city, town or village concerned and owned or used by the one and same person, when the each amount of their values as provided for in Article 411 paragraph 2 to Article 413 inclusive does not respectively reach ten thousand yen. However, in cases where there is a financial or other special necessity, city, town or village may impose the municipal property tax even if the each amount of value of the said property does not reach ten thousand yen.

2　In so far as the municipal property tax for the fiscal year 1950-51, is concerned, the city, town or village shall not impose the municipal property tax on the land, houses or the depreciable assets in the area of the city, town or village concerned and owned or used by the one and same person, when the each amount of their values as provided for in Article 411 paragraph 1, Article 412 and Article 413 paragraph 1 does not respectively reach ten thousand yen, notwithstanding the provision of the preceding Article. However, in cases where there is a financial or other special necessity, city, town or village may impose the municipal property tax, even if the each amount of value of the said property does not reach ten thousand yen.

3　The provision of the preceding paragraph shall apply mutatis mutandis to the municipal property tax for the fiscal year 1951-52. In this case, in the provisions of the preceding paragraph, "Article 411 paragraph 1, Article 412 and Article 413 paragraph 1" shall read "Article 411 paragraph 1 and Article 413 paragraph 2" , "for the fiscal year 1950-51" shall read "for the fiscal year 1951-52" .

Article 353.　If necessary for investigation relating to the imposition and collection of the municipal property tax, tax official, assessor of property or assistant assessor of property may question the persons listed below or examine books, papers and other articles relating to the business of the persons under item (1) or item (2):

2　In the case mentioned in the preceding paragraph, the tax official, assessor of property or assistant assessor of property concerned must carry with him the certificate to prove his status and show it, if requested by persons concerned.

3　The provision of Article 373 paragraph 1 shall apply to the investigation relating to action on delinquency with regard to the municipal property tax, notwithstanding the provision of paragraph 1.

4　The power of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

Article 354.　A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen:

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 355.　If the taxpayer of the municipal property tax has not his permanent residence, dwelling place, office or place of work in the city, town or village to which he is under obligation to pay tax, he must nominate from among persons residing within such areas as may be specified by the by-law of the city, twn or village concerned, his tax managers to make them administer all matters relating to tax payment and return them to the mayor of the city, town or village. The same shall apply, when the tax managers have been altered.

Article 356.　A person who has filed a false return in regard to a tax manager to be returned in accordance with the provision of the preceding Article shall be liable to a fine not exceeding thirty thousand yen.

2　In case where a representative of a juridical person or an agent employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, in addition to the punishment to be inflicted upon the perpetrator, the juridical or individual person shall also be liable to the penalty of fine mentioned in the preceding paragraph.

Article 357.　The city, town or village may establish provisions, by the by-law of the city, town or village concerned, to the effect that in case where taxpayer of municipal property tax has failed, without justifiable reason, to file returns with regard to the tax manager to be returned in accordance with the provision of Article 355, he shall be liable to a non-criminal fine not exceeding three hundred thousand yen.

2　Any person who has been subjected to a fine provided for in the preceding paragraph may, when he has complaints against that action, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its action.

3　The decision of the mayors of city, town and village on an objection as provided for in the preceding paragraph shall be rendered within thirty days from the day of its receipt.

4　The decision on an objection shall be made in writing and delivered with the reasons therefore stated therein, to the person who has filed it.

5　In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2.

6　Any person who has complaints against the decision on objection may file a suit with the court.

7　The collection of a non-criminal fine shall not be suspended, even when an objection as provided for in paragraph 2 or a suit as provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request of the persons concerned, that it is necessary to do so.

Article 358.　The person who has evaded a whole or a part of the municipal property tax by means of fraud or other wrongful acts shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding one million yen or to both.

2　In cases where the amount of the evasion mentioned in the preceding paragraph exceeds one million yen, the amount of the fine mentioned, in the same paragraph may be an amount in excess of one million yen but less than the amount of the evasion, according to circumstances, regardless of the provision of the same paragraph.

3　To a person who has committed that offense mentioned in paragraph 1, the provisions of Article 48 paragraph 2, Article 63 and Article 66 of the Criminal Code shall not apply. However, the above provisions shall not apply with regard to the penal servitude, in cases where he is liable to penal servitude or where he is liable to penal servitude and a fine.

4　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in paragraph 1 in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individidual person shall be liable to the penalty of fine mentioned in this Article.

Article 359.　The imposition date of the municipal property tax shall be January 1 of the year to which the first day of the fiscal year concerned belongs.

Article 360.　The imposition date of the municipal property tax imposed on lands and houses for the fiscal year 1950-51 shall, notwithstanding the provision of the preceding Article, be April 1, 1950.

Article 361.　With respect to the municipal property tax imposed on the users in accordance with the provision of Article 344 paragraph 1 (referred to as "the municipal property tax imposed on the users" ;hereinafter the same in this Article) the municipal property tax shall be imposed on a person who, on and after the first day of the fiscal year, become newly the user of the property subject to such municipal property tax, on a monthly basis from the month following the month in which he has become the user newly.

2　With regard to the property tax imposed on the users, the municipal property tax shall be imposed on a person who has ceased, on and after the first day of the fiscal year, to be the user of the property subject to the municipal property tax, on a monthly basis up to the month when he has become non-user.

3　With regard to the property tax imposed on the users, in cases where the persons who have become newly, during the time from the day following the day of imposition to the day before the fist day of the fiscal concerned, the users of the property relating to the municipal property tax concerned and that continue to use it in the fiscal year concerned, the municipal property tax shall be imposed on the users as from the first day of the fiscal year concerned. The provisions of the preceding 2 paragraphs shall apply even in this case.

4　In cases where a user of property which is the object of the municipal property tax has been changed after imposition of the municipal property tax imposed on the users, the payment of the tax by the preceding taxpayer shall be considered as the payment of the tax by the subsequent taxpayer and the provisions of paragraph 1 and paragraph 2 shall not apply.

Article 362.　The period for payment of the municipal property tax shall be fixed by the bylaw of the city, town or village concerned at a certain period during the respective months of April, June, August and November. However, in cases where there exist special circumstances, the period different from this period may fixed.

Article 363.　In so far as municipal property tax for the fiscal year 1950-5l, is concerned, "at a certain period during the respective months of April, June, August and November" in the provision of the preceding Article shall, with respect to the period for payment for the municipal property tax on lands and houses, read "during the respective months of August, December and February" and, in regard to the period for payment for the tax to be collected in accordance with the provision of paragraph 4 of Article 364 out of the municipal property tax on the depreciable assets, shall read "during the month of December and February" .

2　In so far as the municipal property tax for the fiscal year 1951-52 is concerned, "during November" in the provision of the preceding Article shall read "during December" .

Article 364.　The municipal property tax shall be collected by means of ordinary collection.

2　In cases where the municipal property tax is to be collected, the amount of taxable basis to be stated in the tax bill to be delivered to the taxpayer shall be the value of land, houses and depreciable assets and the total of those values.

3　The tax bill as provided for in the preceding paragraph must be delivered to the taxpayer by the day ten days prior to the final date for payment at the latest.

4　In so for as the municipal property tax to be imposed on depreciable assets in the fiscal year 1950-51, is concerned, the city, town or village shall collect as municipal property tax an amount computed tentatively on the value as provided for in Article 411 paragraph 2 or paragraph 3 as the taxable basis.

5　In cases where the tax amount collected under the provision of the preceding paragraph (referred to as "tentative computed tax amount" ;hereinafter the same up to and including paragraph 7) does not come to the amount of the municipal property tax for the fiscal year 1950-51 (referred to as "the basis computed tax amount" ;hereinafter the same up to and including paragraph 7) computed by taking the value determined in accordance with the provision of Article 411 paragraph 1 as the taxable basis, the city, town or village shall collect the amount of tax in shortage and in cases where the tentative computed tax amount exceeds the basic computed tax amount, the amount paid in exess shall be refunded, or appropriated as prescribed in the provision of Article 17 during final payment period for the municipal property tax for the fiscal year 1951-52.

6　In cases where the municipal property tax for the fiscal year 1950-51 is to be collected, the tax bill to be delivered to the taxpayer shall, notwithstanding the provision of paragraph 2, be such that the value of land, house and the total thereof are contained therein as the amount of taxable basis, the value of the depreciable assets as the amount of taxable basis, or these taxable basis and their total amount are contained therewith.

7　In case where the municipal property tax is to be collected in accordance with the provision of paragraph 4, the tax bill to be delivered to the taxpayer shall clearly indicate the purports enumerated under the following items:

8　City, town or village shall collect, at each payment period foregoing the final payment period, for the municipal property tax, in so far as the municipal property tax payable for the fiscal year 1951-52, is concerned, the amount obtained by dividing the total of the amounts tentatively computed respectively by taking the value which is to be fixed in accordance with the instances of the provision of Article 412 with respect to the municipal property tax on land other than agricultural land and house and the value as are provided for in Article 411 paragraph 2 or paragraph 3 with respect to the municipal property tax on depreciable assets as its taxable basis plus the amount computed by taking the value of Article 413 paragraph 2 with respect to the municipal property tax on agricultural land as its taxable basis, by the number of payment periods for the fiscal year concerned.

9　The provision of paragraph 5 shall apply mutatis mutandis to the municipal property tax (excluding the part of municipal property tax upon agricultural land) to be collected in accordance with the provision of the preceding paragraph, in this case, in the provision of paragraph 5, "the preceding paragraph" shall read "paragraph 8" and "for the fiscal year 1950-1951" shall read "for the fiscal year 1951-52" respectively.

10　The provision of paragraph 6 shall apply mutatis mutandis to the tax bill relating to the municipal property tax for the fiscal year 1951-1952.

11　In cases where the municipal property tax is collected in accordance with the provision of paragraph 8, the tax bills to be delivered to the taxpayers shall clearly indicate the purports enumerated under the following items:

Article 365.　In cases where the taxpayer of the municipal property tax intends to pay the tax amount corresponding to the payable amount relating to the period of payment which has arrived out of the payable amount stated in the tax bill, he may pay, adding to that amount, the tax amount corresponding to the payable amount relating to the period subsequent to the period for payment concerned.

2　In cases where the taxpayers of the municipal property tax have paid in the amount of tax equivalent to the payable amount for the period subsequent to the period for payment concerned in accordance with the provision of the preceding paragraph, city, town or village may deliver to the taxpayer a monetary reward in the amount fixed by the by-law of the city, town or village concerned. However, this shall not apply in a case where there are impositions of the local body due, but not yet paid by taxpayer concerned.

3　The amount of the monetary reward mentioned in the preceding paragraph shall not exceed the amount obtained by multiplying 0.5 percent of the tax paid prior to the period for payment in accordance with the provision of paragraph 1 by the number of months prior to the period for payment (in cases where there are fractions less than one month, disregarding the fraction less than fourteen days and regarding fractions not less than fifteen days as one month).

Article 366.　The mayor of city, town or village may postpone the final date for payment for taxpayers who are under special circumstances in accordance with the provision of the by-law of the city, town or village concerned.

Article 367.　The mayor of city, town or village may, through resolution by each assembly reduce or exempt the municipal property tax in cases where natural disasters or special circumstances exist, but only with regard to those persons who are considered to require the reduction or exemption of the municipal property tax, or who are receiving public or private aid for living on account of poverty.

Article 368.　In cases where the determination of the value of property has been rendered in accordance with the provision of Article 417 on account of the fact that the person who is obligated to return to the registration office in accordance with the provisions of the Land Ledger Law or House Ledger Law or the person who is obligated to report or return to the mayor of city, town or village in accordance with the provision of Article 345, Article 383 or Article 384 or the person who is obligated to return in accordance with the provision of Article 394 has failed to report or return or has filed a false report or return, and as a result it is discovered that there exists the shortage of the municipal property tax, the mayor of city, town or village shall collect it immediately.

2　In the cases mentioned in the preceding paragraph, tax official of city, town or village shall collect, in case the shortage amount is one hundred yen or more, the arrearage charge equivalent to the sum which shall be computed by multiplying the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) by the shortage amount, divided by the numbers of periods of payment until the day on which the determination has been rendered, in proportion to the period from the day following the final date of payment mentioned in Article 362 or Article 363 (or the final date of payment as postponed in cases where the postponement of the final date of payment has been made in accordance with the provision of Article 366;hereinafter the same with respect to the municipal property tax) to the final date mentioned in the preceding paragraph (or the day of payment if payment has been made before the final date of payment). However, in case the arrearage charge is less than ten yen, this shall not be collected.

3　The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause the taxpayer having had the amount of shortage collected additionally in accordance with the provision of paragraph 1.

Article 369.　The payer of the municipal property tax shall, in cases where he pays the tax after the final date of payment provided for in Article 362 or Article 363, make payment, in case the tax amount concerned is one hundred yen or more, by adding thereto an amount of the arrearage charge equivalent to the amount computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the period from the day following the final date of payment until the date of payment. However, this shall not be collected in case the amount of the arrearage charge is less than ten yen.

2　The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an inevitable cause for the failure of the taxpayer to pay the tax by the final date for payment as provided for in the preceding paragraph.

Article 370.　Any person who has been subjected to the imposition of the municipal property tax (including the person who is to have the shortage of the tax amount collected additionally in accordance with the provision of Article 368 paragraph 1) may, when he considers that there is illegality or error involved in the imposition, file an appeal of objection with the mayor of city, town or village within thirty days from the day of the receipt of the tax bill (in cases where the period for payment has been divided, the day of the receipt of the tax bill for the first period). However, if the appeal of objection is relating to the review on the basis of the provision of Article 432, he is unable to appeal an Objection unless after he has taken the procedure under the same Article.

2　In cases where the tax bill as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the tax bill under the same paragraph is delivered. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the tax bill is delivered.

3　The decision of the mayor of city, town or village on the objection filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt.

4　Any person who has complaints against the decision on objection may file an appeal of objection with the governor of Do, Fu or prefecture or file a suit with the court within thirty days from the day of the receipt of the notification of the decision.

5　The decision of the governor of Do, Fu or prefecture on the appeal filed provided for in the preceding paragraph shall be rendered within thirty days of its receipt.

6　Any person who has complaints against the decision on appeal may file a suit with the court within thirty days from the day of the receipt of the notification of the decision.

7　The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it.

8　In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1 or paragraph 4.

9　The collection of the impositions of the local body relating to the municipal property tax shall not be suspended even when the objection provided for in paragraph 1, an appeal or suit provided for in paragraph 4 or the suit provided for in paragraph 6 has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

Article 371.　If a taxpayer has not made the full payment of the impositions of the local body relating to the municipal property tax by the final date of payment, the tax official of city, town or village shall issue a letter of reminder within twenty days from the final date of payment. However, this shall not apply, when advance collection is made,

2　In the case mentioned in the preceding paragraph, the tax official of city, town or village must specify a reasonable period for payment due to reminder within such a term as may be fixed by the by-law of the city, town or village concerned,

3　In city, town or village where special circumstances exist, a term different from that provided for in paragraph 1 may be fixed by the by-law of the city, town or village concerned.

Article 372.　Tax official of city, town or village must collect a fee, when he has issued letter of reminder, in accordance with the provisions of the by-law of the city, town or village concerned.

Article 373.　In case a person who has received a reminder as provided for in Article 371 has failed to make the full payment of the impositions of the local body relating to the municipal property tax by the date specified in the letter of reminder, or in case a person who has received a notice on change of final date of payment for advance collection has failed to make the full payment of the tax by the final date of payment specified therein, tax official of city, town or village must take action, within such a period as may be provided for by the by-law of the city, town or village concerned, in accordance with the action on delinquency of the national taxes as provided for in the National Tax Collection Law.

2　Any person who has complaints against the action as provided for in the preceding paragraph may file on appeal of objection with the mayor of city, town or village within thirty days from the day of the action.

3　The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph shall be rendered within sixty days from the day of its receipt.

4　The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it.

5　In cases where the papers relating to the appeal of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2.

6　Any person who has objection to the decision may file a suit with the court.

7　The action as provided for in paragraph 1 may be taken outside the area of the city, town or village concerned.

8　The execution of the disposition shall not be suspended, even when the objection provided for in paragraph 2 or the suit provided for in paragraph 6 has been filed. However, mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

Article 374.　If a taxpayer of the municipal property tax conceals, damages or disposes of, to the disadvantage of the city, town or village, the properties for the purpose of evading that action before he is subjected to action on delinquency, or if he is subjected to that action after having fraudulently increased liabilities on his property, he shall be liable to penal servitude not exceeding three years or a fine not exceeding two hudred thousand yen. In cases where he commits such acts for the purpose of evading that action after having been subjected to it, he shall also be liable to the same penalty.

2　In cases where a third person who has in possession the property of a taxpayer has committed any of the acts provided for in the preceding paragraph for the purpose of making the taxpayer evade the action on delinquency, he shall be liable to the penal servitude or a fine or both penal servitude and a fine in pursuance of the same paragraph, according as the act is committed before or after the action on delinquency.

3　A person who knowingly has become the other party in any of the acts provided for in paragraph 1 to the taxpayer or a third person having in possession the property of the taxpayer before the taxpayer is subjected to action on delinquency shall be liable to penal servitude not exceeding two years or a fine not exceeding one hundred thousand yen or to both, when that action has been executed. The same shall apply to a person who knowingly has become the other party in any of the acts provided for in paragraph 1 to taxpayer or a third person having in possossion the property of the taxpayer after action on delinquency has been executed.

4　If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding three paragraphs in connection with the business or property of that juridical or individual person, not only the perpetrator shall punished, but alos the juridical or individual person shall be liable to the penalty of fine in the respective paragraphs.

Article 375.　In the case of Article 373 paragraph 1, a person who has refused, obstructed or evaded the examination of the tax official of city, town or village conducted according to the provision of Article 21-(2) paragraph 2 of the National Tax Collection Law shall be liable to a fine not exceeding thirty thousand yen.

2　If a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine in the same paragraph.

Article 376.　In cases where the taxpayer falls under any of the following items, tax official of city, town or village must request the administrative organ concerned, local body, enforcing court, enforcing official, compulsory executor, bankruptcy administrator, liquidator or inheritor who has given limited recognition, to hand over the impositions of the local body relating to the municipal property tax. However, in cases where there exists any other property to be attached, he may seize it at once:

Article 377.　When tax official of city, town or village has issued a letter of reminder, he shall collect, in case the municipal property tax amount is one hundred yen or more, an additional arrearage charge computed by multiplying the tax amount by the rate of four sen per day per one hundred yen (a fraction of one hundred yen shall be omitted, if any) in proportion to the number of days from the day following the final date of payment specified in the letter of reminder to the day of the full payment of the tax or the attachment of property. However, this shall not be collected in any of the cases listed below and in cases where the additional arrearage charge is less than ten yen:

2　The amount of the additional arrearage charge as provided for in the preceding paragraph shall not exceed five percent of the tax amount.

Article 378.　In cases where the municipal property tax is imposed on the users in accordance with the provision of Article 344, tax official of city, town or village may, in accordance with the provisions of the by-law of the city, town or village concerned, entrust the collection of the municipal property tax (excluding the procedure of action on delinquency;hereinafter the same in this Article and Article 379) imposed on the users to the officials provided for in Article 345.

2　In the case of the preceding paragraph, tax official of city, town or village shall demand the officials provided for in Article 345 to deliver the taxbills to the taxpayers.

3　In cases where collection has been entrusted in accordance with the provision of paragraph 1, expenses for the affairs entrusted and for remittance shall be borne by the city, town or village to which the entrusted officials belong.

Article 379.　A person who has been entrusted the collection of the municipal property tax in accordance with the provision of paragraph 1 of the preceding Article, shall collect the tax entrusted with to collect and pay it to the city, town or village concerned by the final date designated by the tax officials of the city, town or village concerned. In this case, if there is tax amount which he has been unable to collect by the final date designated, he shall notify it to the tax official of the city, town or village concerned without delay.

Article 380.　City, town or village shall maintain the property tax ledgers in order to clearly understand the condition of property and the value of the property which constitutes the taxable basis of the municipal property tax.

2　City, town or village shall, in accordance with the provisions of the by-law of the city, town or village concerned, maintain the cadastre, land use maps, soil classification maps, sketches of houses, property sales records and other records as necessary with regard to the assessment of the property and shall put them in good order gradually.

Article 381.　In such a form as prescribed by the Local Finance Commission Regulation, the mayor of city, town or village shall register, in the duplicate copies of land ledgers to be made the land tax ledger, the value of land registered therein (concerning land with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the address and name or title of the users and the value thereof).

2　In such a form as prescribed by the Local Finance Commission Regulation, the mayor of city, town or village shall register the address and name or title of the owners (concerning the land with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the owners and users thereof), the location, lot numbers, categories, acreage and value of the land which has not been registered in the land ledger and which is taxable of the municipal property tax in accordance with the provision of this Law.

3　In such a form as prescribed by the Local Finance Commission Regulation, the mayor of city, town or village shall register, in the duplicate copies of house ledgers to be made the house tax ledgers, the value registered therein (concerning house with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the address and name or title of its users and the value thereof).

4　In such a form as prescribed by the Local Finance Commission Regulation, the mayor of city, town or village shall register, in the supplemental house tax ledger, address and name or title of the owners (concerning the houses with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the owner and users thereof), and the location, numbers, categories, structures, floor-spaces and value of the houses which have not been registered in the house ledgers and which are taxable of the municipal property tax in accordance with the provisions of this Law.

5　In such a form as prescribed by the Local Finance Commission Regulation, the mayor of city, town or village shall register, in the depreciable assets tax ledgers, the address and name or title of the owners (concerning depreciable assets with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the owners and users), and the location, quantity, acquisition date, durable years and value of the depreciable assets.

6　In cases where the mayor of city, town or village finds it impedimental to assessment due that the land or house subject to registration in the land ledger or house ledger is not registered or the categories of land or other matters as are registered are in consistent with the true fact, may detect the registry office which has jurisdiction over the place where the land or house concerned is located to take necessary measures such as making registrations as are required, amendment of the matters as are registered or others. In the case as above, the registry office concerned, if it considers the request appropriate, ought to take due measures for registration, amendment or others as is requested.

Article 382.　When the mayor of city, town or village has received the notification from the registration office as provided for in Article 39 of the Land Ledger Law or Article 22 of the House Ledger Law, he shall enter, in the land tax ledgers or the house tax ledgers, the change in the land or houses concerned or shall correct the matters entered therein without delay.

Article 383.　The owners of depreciable assets who are liable to pay the municipal property tax (excluding the owner of depreciable assets which shall be assessed by Local Finance Commission in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1) shall file, in accordance with the provisions of the Local Finance Commission Regulation, a return by January 10 of each year to the mayor of city, town or village in which the property is located with regard to the location, type, quantity acquisition date, durable years and estimated value concerned of the property as of January 1 of each year, together with such other matters as may be required for registering in the depreciable assets tax ledger and for determining the value of the property.

2　Owners of property who are liable to pay the municipal property tax and are liable to file a return under the provisions of the Corporation Tax Law or the Income Tax Law, shall, in accordance with the provisions of the Local Finance Commission Regulation, return by January 10 of each year to the mayor of city, town or village in which the properties are located, the value on which the depreciation is to be deducted as the loss or necessary expenditure in the computation of income in accordance with the provisions of the Corporation Tax Law or the Income Tax Law.

3　The return required under the preceding two paragraphs shall, for the fiscal year 1950-51 only, be filed by October 31, 1950.

Article 384.　The owners of properties who are liable to pay the municipal property tax (excluding owners of such properties to be assessed by the Local Finance Commission in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1) and who have revalued their properties concerned in accordance with the provisions of the Assets Revaluation Law (Law No.110 of 1950) shall file, in accordance with the provisions of the Local Finance Commission Regulation, a return by October 31, 1950 with the mayor of each city, town or village, where such properties are located, stating therein the revaluation amount, revaluation profit amount, revaluation tax amount, limit amount of revaluation, estimated value, concerning the properties concerned as of January 1, 1950 and the necessary matters for the computation of these amounts.

2　In the case of the preceding paragraph, such persons who are able to revalue in accordance with the provisions of the Assets Revaluation Law, but have not revalued by August 31, 1950 shall file a return by October 31 in the same year with the mayor of each city, town or village in which the properties are located, stating therein the fact that revaluation has not been made by the said day and attaching thereto a detailed statement of the estimated value of property, the amount corresponding to the limit of revaluation amount under the provision of Article 17, Article 19 or Article 21 of the Assets Revaluation Law and the necessary matters for the computation of that amount.

3　Taxpayers who have filed the detailed statement and its copy under the provisions of Article 45 paragraph 4, paragraph 5 of the Assets Revaluation Law or Article 46 paragraph 1 and paragraph 4 of the same Law, or ducuments and copy thereof under the provision of Article 45 paragraph 7 of the same Law are, notwithstanding the provisions of the preceding two paragraphs, not required to file the returns or detailed statements to be filed in accordance with the provisions of respective paragraphs.

4　In cases where the juridical persons have been merged prior to August 31, 1950, the filing of return mentioned in paragraph 1 or paragraph 2 which the juridical person dissolved by the merger shall have filed shall be made by the final date mentioned in the said paragraph by the juridical person which continues to exist after the merger or which has been established by the merger.

5　In cases where inheritance has commenced prior to August 31, 1950, the filing of return mentioned in paragraph 1 or paragraph 2 which the person to be succeeded shall have had to file, shall be made by the inheritors jointly or by the inheritance foundation by the final date mentioned in the said paragraph.

Article 385.　A person who has filed a false return in regard to matters to be returned in accordance with the provision of Article 383 or the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen.

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 386.　City, town or village may make provisions by the by-law of the city, town or village concerned, to the effect that when owner of properties has failed, without justifiable reason, to file return in regard to matters to be returned in accordance with the provision of Article 383 or Article 384, he shall be liable to a non-criminal fine not exceeding thirty thousand yen

2　A person who has been subjected to the non-criminal fine under the preceding paragraph may, in case he has complaints against the action, file an appeal of objection with the mayor of city, town or village within thirty days from the day of its action.

3　The decision of the mayor of city, town or village on the objection as provided for in the preceding paragraph, shall be rendered within thirty days from the day of its receipt.

4　The decision on objection shall be made in writing and delivered, with the reasons therefor stated therein, to the person who has filed the objection.

5　In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 2.

6　Any person who has complaints against the decision on objection may file a suit with the court.

7　The collection of the non-criminal fine shall not be suspended, even when the objection as provided for in paragraph 2 or suit as provided for in the preceding paragraph is filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of the request of the person concerned, that it is necessary to do so.

Article 387.　City, town or village shall, in such a form as prescribed in the Local Finance Commission Regulation, prepare the land tax ledgers classified by the owners and the house tax ledgers classified by the owners on the basis of the property tax ledgers with respect to lands and houses located in that city, town or village.

Article 388.　The Local Finance Commission shall prescribe standardized forms to be used in preparing of cadastres, land use maps, soil classification maps, house sketches, property sale records and other materials concerning the assessment of property, and the statistical report of the municipal property tax and shall show them to the mayor of city, town or village.

2　The Local Finance Commission shall furnish technical assistance prescribed in all the following items concerning the assessment of property to the mayor of city, town or village:

Article 389.　The Local Finance Commission shall assess the properties listed in each of the following items as of January 1 each year, in conformity with the standard mentioned in paragraph 2 item (2) of the preceding Article and method and procedure mentioned in item (3) of the same paragraph, and shall determine, the city, town or village in which the property concerned is deemed to exist and the value thereof, and shall allocate that value to the city, town or village concerned and shall so notify the mayor of city, town or village concerned by February 5 of each year:

2　Mayor of city, town or village shall register the value of the property allocated to the city, town or village concerned in the property tax ledgers, without delay, when he has received the notifications as provided for in the preceding paragraph.

3　In the case of the preceding paragraph, the mayor of city, town or village who has received the notification of the allocation of the value relating to the depreciable assets montioned in paragraph 1 item (1) shall, when the depreciable assets concerned had not been registered before the day of its notification, newly register the registries as provided for in Article 381 paragraph 5.

4　Mayor of city, town or village may, if he considers that the allocation of value made by the Local Finance Commission in accordance with the provision of paragraph 1 is remarkably disadvantageous to the city, town or village concerned, request the Local Finance Commission for the adjustment of the allocation, accompanied by the reason.

5　The Local Finance Commission may, when it has found the fact that the assessment of property in city, town or village under the provision of Article 408 paragraph 2 differs from the assessment of the case where it would have been made based on the standards as shown by the Local Finance Commission, make necessary adjustment in the values of properties concerned allocated to the city, town or village concerned in accordance with the provision of paragraph 1.

Article 390.　The Local Finance Commission shall, with respect to the municipal property tax to be imposed on the depreciable assets for the fiscal year 1950-51, allocate the amount of taxable basis as prescribed in Article 411 paragraph 2 or paragraph 3 to the city, town or village concerned in the same manner as prescribed in the provision of paragraph 1 of the preceding Article or Article 391 paragraph 1 and shall notify the amount of taxable basis allocated to the mayor of the city, town or village concerned by December 10, 1950.

2　The Local Finance Commission shall, with respect to the municipal property tax for the fiscal year 1951-52, allocate the total of the amount of taxable basis prescribed in Article 411 paragraph 2 or paragraph 3, the amount of taxable basis in accordance with the instance of Article 412 plus the amount of taxable basis as prescribed in Article 413 paragraph 2 to the city, town or village concerned in the same manner as prescribed in the provision of paragraph 1 of the preceding Article or Article 391 paragraph 1 and shall notify the amount of taxable basis allocated to the mayor of city, town or village concerned by February 28, 1951.

Article 391.　In cases where enterprises having large scale plants are located in a city, town or village and they have a direct and material influence on the public service expenditure requirement of other nearby cities, towns and villages or where large scale electric generation facilities and other public utility enterprise facilities have a direct and material relation with the economy of the nearby area including the city, town or village where such properties are located, the Local Finance Commission may, as provided for by the Local Finance Commission Regulation, assess and determine the value of the properties as it may designate and allocate such values among the cities, towns and villages which are affected by the enterprise concerned irrespective of whether the properties are physically located therein. In this case, the Local Finance Commission shall notify the properties as allocated and the value thereof to the mayors of cities, towns and villages concerned by February 5 of each year.

2　In the case of the preceding paragraph, the mayor of city, town or village where the properties concerned are located shall, when he has received the notification under the provision of the same paragraph, register the value of the properties concerned and the value which has been allocated to the city, town or village concerned in the property tax ledgers without delay. In this case, the city, town or village concerned shall, notwithstanding the provision of Article 342 paragraph 2, impose the municipal property tax taking the value allocated as the taxable basis.

3　In the case of paragraph 1, city, town and village that have been allocated the value relating to the properties concerned other than the city, town or village mentioned in the preceding paragraph shall, notwithstanding the provisions of Article 342 paragraph 1 and paragraph 2, impose the municipal property tax taking the value allocated as the taxable basis.

4　Mayor of city, town or village may, if he considers that the allocation of value made by the Local Finance Commission in accordance with the provision of paragraph 1 is remarkably disadvantageous to the city, town or village concerned, request the Local Finance Commission for the adjustment of the allocation, accompanied by the reason.

Article 392.　The notification of the value of property allocated by the Local Finance Commission in accordance with the provision of Article 389 paragraph 1 or paragraph 1 of the preceding Article relating to the municipal property tax for the fiscal years 1950-51 and 1951-52 shall be rendered by September 30, 1951, notwithstanding the time limit under these provisions.

Article 393.　The Local Finance Commission shall, when it has determined the value of property in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1, notify the value to the owner of the property concerned (or user in cases where the municipal property tax shall be imposed on a user in accordance with the provision of Article 344 paragraph 1) without delay.

Article 394.　The owner of property to be assessed by the Local Finance Commission in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1 who are obligated to pay the municipal property tax shall, in accordance with the provisions of the Local Finance Commission Regulation, return by January 10 of each year the matters to be registered or already registered in the property tax ledger as of January 1, the value on which amount of or expenditure for depreciation is to be deducted as a loss or necessary expenditure in the computation of income in accordance with the Corporation Tax Law or the Income Tax Law and such other information as may be required for the assessment of the property.

2　The return mentioned in the preceding paragraph shall be filed by October 31, 1950, for the municipal property tax in the fiscal year 1950-51 only.

3　The owners of property mentioned in paragraph 1 who has revalued their assets in accordance with the provisions of the Assets Revaluation Law shall file, in accordance with the provisions of the Local Finance Commission Regulation, a return by October 31, 1950 with the Local Finance Commission stating therein the location, the revaluation amount, revaluation profit amount, revaluation tax amount, limit amount of revaluation, estimated value as of January 1, 1950 and the necessary matters for the computation of these amounts.

4　In the case of the preceding paragraph, such person who is able to revalue in accordance with the provisions of the Assets Revaluation Law but who has not revalued by August 31, 1950 shall file a return by October 31 in the same year with the Local Finance Commission stating the fact that revaluation has not been made by the said day and shall attach a detailed statement stating therein the location of the property concerned, the estimated value and the amount corresponding to the limit of the value as provided for in Article 17, Article 19 or Article 21 of the Assets Revaluation Law and the necessary matters for the computation of that amount.

5　Neither of these return and detailed statement shall be required of a taxpayer who has filed the detailed statement and its copy under the provisions of Article 45 paragraph 4, paragraph 5 of the Assets Revaluation Law, and Article 46 paragraph 1 or paragraph 4 of the same Law or the document and its copy under the provision of Article 45 paragraph 7 of the same Law.

6　In cases where the juridical persons have been merged prior to August 31, 1950, the return mentioned in paragraph 1 to paragraph 4 inclusive which the juridical person dissolved by the merger shall have filed shall be filed by the final date mentioned in the same paragraph by the juridical person which continues to exist after the merger or which has been established by the merger.

7　In cases where inheritance has commenced prior to August 31, 1950, the return mentioned in paragraph 1 to paragraph 4 inclusive which the person to be succeeded shall have had to file shall be made by the inheritors jointly or by the inheritance foundation by the final date mentioned in the respective paragraphs concerned.

Article 395.　A person who has failed to return or filed a false return on matters to be returned in accordance with the provisions of the preceding Article shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen.

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violation mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 396.　If necessary for investigation relating to the determination of value of property as provided for in Article 389 paragraph 1 or Article 391 paragraph 1, the official of the executive office of the Local Finance Commission who is designated by the Chairman of the Commission may question the person listed below or examine books, papers and other articles relating to the business of the person listed in item (1) or item (2):

2　In the case mentioned in the preceding paragraph, the official concerned shall carry with him the certificate to prove his status and show it, if requested by person concerned.

3　The power of questioning or of examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.

Article 397.　A person who falls under any of the following items shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen:

2　When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.

Article 398.　The owner of property (or the user in cases where the municipal property tax shall be imposed on a user in accordance with the provision of Article 344 paragraph 1) who has complaints against the determination or allocation of value made by the Local Finance Commission as provided for in Article 389 paragraph 1 or Article 391 paragraph 1 may file an appeal of objection with the Local Finance Commission within thirty days from the day of receipt of the notification mentioned in Article 393.

2　In cases where the notification as provided for in the preceding paragraph has been sent by mail, if the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day when the notification is received. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day when the notification is received.

3　The decision of the Local Finance Commission on the objection filed as provided for in paragraph 1 shall be rendered within sixty days from the day of its receipt.

4　The decision on objection shall be made in writing and shall be delivered, with the reasons therefor stated therein, to the person who has filed it.

5　In cases where the papers relating to the filing of objection is sent by mail, the period required for transportation by mail shall not be included in the period mentioned in paragraph 1.

6　Any person who has complaints against the decision on objection may file a suit with the court.

7　The execution of the disposition on the basis of the determination of the value made by the Local Finance Commission shall not be suspended, even when the objection provided for in paragraph 1 or the suit provided for in the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers, on the basis of request of the persons concerned, that it is necessary to do so.

Article 399.　The Local Finance Commission shall, when he has made decision on the objection filed in accordance with the provision of paragraph 1 of the preceding Article, notify it to the mayor of the city, town or village concerned within ten days from the day of its decision.

Article 400.　Mayor of city, town or village shall, when he has received the notification as provided for in the preceding Article, register the value as determined by the Local Finance Commission in the property tax ledgers within ten days from the day of receipt of that notification.

2　In cases where mayor of city, town or village has registered the value of property as provided for in the preceding paragraph, he shall revise the amount of imposition already determined, on the basis of the value thus registered, even after the municipal property tax has been imposed.

Article 401.　The governor of Do, Fu or prefecture shall provide assistance enumerated in each of the following items to mayor of city, town or village concerning the assessment of property:

Article 402.　No provision of Article 388 or the preceding Article shall be interpreted as conferring the power to direct tax official or assessor of property of city, town or village on the Local Finance Commission or governor of Do, Fu or prefecture.

Article 403.　Mayor of city, town or village shall determine the value of the property on his own judgement and responsibility except in cases where the Local Finance Commission assesses the property in accordance with the provisions of Article 389 and Article 391.

2　Official of city, town or village engaged in works of assessment of property shall make effort to make fair assessment through every possible measures such as spot-investigation with taxpayers, questioning of taxpayers, and investigation of returns of taxpayers and based on the advice of the Local Finance Commission and governor of Do, Fu or prefecture.

Article 404.　Property assessor shall be established in city, town or village in order to make proper assessment of property under the direction of the mayor of city, town or village and to assist the determination of value conducted by the mayor of city, town or village.

2　The property assessor shall be appointed by the mayor of city, town or village with the approval of the assembly of the city, town or village concerned from among persons of knowledge and experience in assessing property.

3　Two or more mayors of cities, towns and villages may, with the approval of the assemblies of the cities, towns and villages concerned, appoint jointly through conference, the same person the property assessor of the respective cities, towns and villages. The approval of the assembly under the provision of the preceding paragraph shall not be needed with regard to the appointment in this case.

4　The property assessor may concurrently be official who is engaged in other finance affairs of city, town or village concerned.

5　The mayor of city, town or village may, in cases where he deems that there is no necessity of appointing the property assessor due to the reason that the value of properties relating to the municipal property tax to be imposed is small in amount, be concurrently the property assessor himself.

Article 405.　The mayor of city, town or village may, in cases where it is considered necessary to do so, appoint the assistant property assessors from among those who have knowledge and experience relating to assessment of properties and may cause them to assist the duties of property assessor.

Article 406.　Property assessor shall not hold concurrently the post enumerated in any one of the following items:

2　Any property assessor shall never be a person who does work by contract for the city, town or village, never be a person who does work by contract for the mayor of city, town or village or for any other person who has been delegated by the mayor, with regard to works of which the expenses are borne by the city, town or village, nor the manager of the above person and never be a member with unlimited liability, director, auditor or any officer similar to those, manager or liquidator of a juridical person which mainly performs the same acts.

Article 407.　Any person who falls under any one of following items shall not be the property assessor:

Article 408.　Mayor of city, town or village shall cause property assessors or assistant property assessors to inspect actually the conditions of property located in the city, town or village concerned once a year, at least.

2　Property assessors shall make assessment of property at the value as of January 1 of each year, based on the result of actual inspection provided for in the preceding paragraph.

3　In cases where the property assessor has made the assessment as provided for in the preceding paragraph, he shall prepare the assessment records without delay, in such a form as provided for by the Local Finance Commission Regulation and shall submit them to the mayor of city, town or village.

Article 409.　For the year 1950 only the provision of the preceding Article shall not apply.

Article 410.　When mayor of city, town or village has received the assessment records as provided for in Article 408 paragraph 3, he shall, on the basis of the assessment records, determine the value of property as of January 1 of each year by February 5.

2　In cases where the mayor of city, town or village determines the value in accordance with the provision of the preceding paragraph, when he considers that it is necessary to make new assessments on account of the alteration of the class of a land and other causes, he shall cause the property assessors to assess newly and shall determine the value on the basis of the latter assessment.

3　Mayor of city, town or village shall, when he has determined the value of property in accordance with the provisions of the preceding two paragraphs, register the value in the property tax ledger immediately.

Article 411.　Only with respect to the determination of value of the depreciable assets upon which the municipal property tax for the fiscal year 1950-51 is imposed or of the property (when the provision of Article 413 paragraph 2 shall apply, agricultural land shall be excluded) upon which the municipal property tax for the fiscal year 1951-52 is imposed, "February 5" in the provision of paragraph 1 of the preceding Article shall read "September 30, 1951" .

2　The value tentatively determined by the Local Finance Commission or mayor of city, town or village to be the taxable basis of the municipal property tax imposed upon depreciable assets for the fiscal year 1950-51 or 1951-52 shall, till the time of notification of allocation under the provision of Article 392 or the time of determination in accordance with the provision of the preceding paragraph, be not less than the value whichever the highest of the following each item:

3　In the case of the preceding paragraph, when the value of depreciable assets is considered apparently and extremely below the amount specified in item (4) of the same paragraph, as prescribed by the Local Finance Commission Regulation, on the basis of the value of the depreciable assets concerned, the Local Finance Commission may, upon written application accompanied by reasonable evidence showing the fact clearly submitted by the taxpayer of the depreciable assets upon which municipal property tax is imposed, reduce the amount in the same item of the same paragraph with respect to the deprecisable assets which the Local Finance Commission shall determine their values, and the mayor of city, town or village may reduce the amount specified in the same item of the same paragraph upon approval of the assembly of city, town or village or permission of the Local Finance Commission after the resolution of the assembly concerned with respect to the depreciable assets which the mayor of city, town or village shall determine their values.

Article 412.　So far as the land other than agricultural land and house liable to the municipal property tax for the fiscal year 1950-51 are concerned, the value thereof shall, notwithstanding the provisions of Article 389 paragraph 1, Article 391 paragraph 1, Article 408, Article 410 paragraph 1 and Article 414, be nine hundred times the amount of the rental value (with respect to the land or house whose rental value has not been set up or determined, the value decided by the mayor of city, town or village in due proportion to the rental value of the land or house whose grade and condition are similar to those of the land or house concerned) registered in the land ledgers as provided for by the Land Ledger Law or in the house ledgers as provided for by the House Ledger Law as of April 1, 1950, and this amount shall be the taxable basis of the municipal property tax mentioned in Article 342 paragraph 2.

Article 413.　In so far as the agricultural land liable to the municipal property tax for the fiscal year 1950-51 is concerned, its value shall, notwithstanding the provisions of Article 389 paragraph 1, Article 391 paragraph 1, Article 408, Article 410 paragraph 1 and Article 414, be the amount obtained by multiplying the amount obtained by multiplying the rental value (with respect to the agricultural land the rental value of which has not been determined, the value determined by the mayor of city, town or village in due proportion to the rental value of the agricultural land the grade and condition of which are similar to those of the agricultural land concerned) registered in the land ledgers as prescribed by the Land Ledger Law by the rate determined by the competent Minister in accordance with the provision of Article 6-(2) paragraph 1 of the Agricultural Land Adjustment Law (Law No.67 of 1938), as of April 1, 1950, by 22.5 and this amount shall be the taxable basis of the municipal property tax mentioned in Article 342 paragraph 2.

2　The value of agricultural land upon which municipal property tax is imposed in the fiscal year 1951-52 and subsequent years, shall, in cases where the control of value of an agricultural land in accordance with the provision of Article 6-(2) of the Agricultural Land Adjustment Law is still existing at the imposition date, notwithstanding the provisions of Article 389 paragraph 1, Article 391 paragraph 1, Article 408, Article 410 paragraph 1 and Article 414, be the amount obtained by applying the multiplying number fixed by the Local Finance Commission Regulation to the value of agricultural land, controlled by the said Law, as provided for by the Local Finance Commission Regulation and this amount shall be the taxable basis of the municipal property tax mentioned in Article 342 paragraph 2. In this case, the controlled value concerned shall be the value as of the day on which the multiplying number thereto is fixed.

Article 414.　In cases where the mayor of city, town or village or the Local Finance Commission determines the value of property, such value shall not be less than value of property on which the amount of or expenditure for depreciation is to be deducted as a loss or necessary expenditure in the computation of income in accordance with the provisions of the Corporation Tax Law or the Income Tax Law.

Article 415.　In cases where mayor of city, town or village has registered the value of property in the property tax ledgers in accordance with the provision of Article 410 paragraph 3, he shall make the property tax ledgers available for public inspection at the place designated by him to the persons concerned from February 6 to February 15 each year. However, in cases where natural disasters or other special circumstances exist, the period for public inspection may be set after February 16 each year.

2　Mayor of city, town or village shall give a public notice, beforehand, on the places for public inspection provided for in the preceding paragraph and the period for the public inspection provided for in the proviso to the preceding paragraph.

Article 416.　The period of public inspection of the depreciable assets tax ledgers for the fiscal year 1950-51 and the property tax ledgers relating to the municipal property tax for the fiscal year 1951-52 shall be between October 1 and October 10, 1951, notwithstanding the provision of main clause of paragraph 1 of the preceding Article.

Article 417.　In cases where the value of the property has not been determined on account of the fact that the person obligated to return with the registration office in accordance with the provisions of the Land Ledger Law or the House Ledger Law or the person obligated to report or return to the mayor of city, town or village in accordance with the provision of Article 345, Article 383 or Article 384 or the person obligated to return with the Local Finance Commission in accordance with the provision of Article 394 has failed to file a report or return which he is obligated to file or has filed false report or return, the mayor of city, town or village shall, when he has discovered this fact, determine the value immediately which will not be disproportionate to the value of the similar property registered in the property tax ledgers, and shall register it in the property tax ledgers. In this case, he shall notify it to the taxpayer of the municipal property tax imposed on the property concerned without delay.

Article 418.　In cases where mayor of city, town or village has determined the value of property in accordance with the provision of Article 410, he shall prepare the summary records of the result in accordance with the provisions of Local Finance Commission Regulation and shall deliver it to the governor of Do, Fu or prefecture during March each year. However, in so far as the preparation and delivery of the summary record of the value of properties for the fiscal year 1950-51 are concerned, "Article 410" shall read "Article 411" , "property" shall read "depreciable assets" and "during March each year" shall read "during November in 1951" and in so far as the delivery of the summary record of the value of properties for the fiscal year 1951-52 is concerned, "during March each year" shall read "during November in 1951" respectively.

Article 419.　In cases where governor of Do, Fu or prefecture has received the summary records relating to all cities, towns and villages in Do, Fu or prefecture concerned in accordance with the provision of the preceding Article, if he considers that there exists remarkable unbalance between cities, towns and villages concerning the value of property entered in such records, he may recommend the mayor of city, town or village concerned to revise the value registered in the property tax ledgers and register it.

2　In cases where the mayor of city, town or village who has received the recommendation mentioned in the preceding paragraph considers it necessary to revise the value of property he shall, without delay, revise the value and shall register it.

3　In cases where the mayor of city, town or village has revised and registered the value of property in accordance with the provision of the preceding paragraph, he shall cause the property tax ledger concerned to be available to public inspection at the places designated by him for twenty days from the day of registery.

4　Mayor of city, town or village shall give a public notice, beforehand, as to the places and period of public inspection mentioned in the preceding paragraph.

Article 420.　In cases where mayor of city, town or village has revised and registered the value of property in accordance with the provision of paragraph 2 of the preceding Article, he shall revise the amount of imposition already determined, on the basis of the value registered after revision, even after the imposition of the municipal property tax.

Article 421.　In cases where mayor of city, town or village has revised and registered the value of property in accordance with the provision of Article 419 paragraph 2, he shall prepare the summary record newly and shall deliver it to the governor of Do, Fu or prefecture within forty days from the day of receipt of that recommendation.

2　The mayor of city, town or village who has received the recommendation under the provision of Article 419 paragraph 1 shall, if he considers that it is unnecessary to make revision as provided for in paragraph 2 of the same Article, report the fact to the governor of Do, Fu or prefecture within twenty days from the day of receipt of that recommendation.

Article 422.　Governor of Do, Fu or prefecture shall prepare the summary records of value of properties in Do, Fu or prefecture on the basis of summary records as provided for in Article 418 or summary records as provided for in paragraph 1 of the preceding Article or report as provided for in paragraph 2 of the preceding Article, without delay after he has received all summary records and reports as provided for in paragraph 2 of the preceding Article and shall deliver them to the Local Finance Commission.

Article 423.　A property assessment review committee shall be established by the city, town or village in order to review and decide on complaints relating to matters registered in the property tax ledgers (excluding the matters registered in land ledgers or house ledgers).

2　The property assessment review committee shall be composed of three committeemen nominated by the mayor of the city, town or village with the approval of the assembly of the city, town or village concerned from among the taxpayers of city, town or village.

3　The term of office of committeemen of the property assessment review committee shall be three years. However, they may be reappointed.

4　The committeemen of property assessment review committee may be given the allowance in proportion to the number of days on which they attended the conference of the committee in accordance with the provision of the by-law of the city, town or village concerned.

Article 424.　The term of office of committeemen nominated for the first time after the enforcement of this Law shall be one year for one, two years for an other one, three years for the last one, and shall be fixed by the mayor of city, town or village by drawing with respect to the respective committeemen.

Article 425.　The committeemen of the property assessment review committee shall not hold concurrently the post enumerated in any one of the following items:

2　Any committeemen of the property assessment review committee shall never be a person who does work by contract for the city, town or village, never be a person who does work by contract for the mayor of city, town or village or for any person who has been delegated by the mayor with respect to works of which expenses are borne by the city, town or village, nor the manager of the above person, and never be a member with unlimited liability, director, auditor or any officer similar thereto, manager or liquidator of a juridical person which mainly performs the same acts.

Article 426.　Any person who falls under one of the following items shall not be the committeemen of the property assessment review committee:

Article 427.　Mayor of city, town or village may, when he considers that the committeeman of the property assessment review committee is unable to execute his duties owing to mental or physical defects or he considers that there is violation of official duty or other misconduct unsuitable to be the committeeman, dismiss him during his term of office upon the consent of the assembly of the city, town or village.

Article 428.　The meeting of the property assessment review committee for the purpose of the review shall be held during the period from February 6 to March 15 each year. However, city, town or village may, as provided for by the by-law of the city, town or village concerned, fix the period for conference different from the above in cases where special circumstances exist.

2　The conference of the property assessment review committee shall not be opened unless two or more committeemen are present.

3　The decision of review shall not be made unless the consent of two or more committeemen may be obtained.

Article 429.　The period of holding the meeting of the property assessment review committee for the purpose of the review for the fiscal years 1950-51 and 1951-52 shall, notwithstanding the provision of the main clause of paragraph 1, of the preceding Article, be from October 1, 1951 to November 10, 1951. However, the period of holding the meeting different from this, may be prescribed by the by-law of city, town or village concerned, in cases where there exist any special circumstances.

Article 430.　The property assessment review committee may, if necessary for review, require the balance sheet and other materials necessary for review, ex officio or on the basis of the request of the persons concerned, of the persons who requested the review or the persons who possess the materials necessary for assessment of property owned by the former.

Article 431.　Other than those provided for by this Law, the procedures of review, keeping of records and other matters necessary for review shall be fixed by the by-law of the city, town or village concerned.

2　Matters to be fixed by the by-law under the preceding paragraph may, as provided for by such by-law, be fixed by the property assessment review committee regulations.

Article 432.　In cases where the taxpayer of the property tax has complaints against the matters registered in the property tax ledgers (excluding the matters registered in the land ledgers or house ledgers) concerning the property relating to the municipal property tax which he shall pay, may request the review by the property assessment review committee in writing during the period from the first day of the time for public inspection as provided for in Article 415 paragraph 1 (including the case mentioned in Article 416 or Article 419 paragraph 3) to the day ten days after the final day of the time for public inspection or within thirty days from the day of receipt of the notification mentioned in Article 417.

Article 433.　In cases where the property assessment review committee has received the request of the review mentioned in the preceding Article, the committee shall perform the inspection, oral examination and other examination of facts which it deems necessary, at once, and shall make decision of review within twenty days from the day of receipt of such request.

2　In the case of the preceding paragraph, the procedure of the oral examination shall be taken up upon request of the persons who have requested the review.

3　In the case of the preceding two paragraphs, when the oral examination may be taken up, the property assessment review committee may require the attendance and testimony of the persons who have requested the review, mayor or property assessors of city, town or village and other persons concerned.

4　The property assessment review committee shall prepare the records concerning the proceedings and decision of review performed in accordance with the provisions of the by-law of the city, town or village concerned.

5　The property assessment review committee shall keep the materials which are caused to submit in accordance with the provision of Article 430 or records mentioned in the preceding paragraph, and shall make them available for inspection of the persons concerned as fixed by the committee.

6　The review as provided for in paragraph 1 shall be open to the public.

7　The property assessment review committee shall, when it has made the decision in accordance with the provision of paragraph 1, notify it in writing to the person who has requested the review and the mayor of city, town or village within ten days from the day when the decision has been made. In this case, if the decision has not been made till the final date mentioned in the same paragraph, it may be considered that the decision to reject the request of review has been made.

Article 434.　A person or the mayor of city, town or village who has received the notification of the decision of the property assessment review committee as provided for in paragraph 7 of the preceding Article may, when he has complaint against the decision, file an appeal of objection with the governor of Do, Fu or prefecture or file a suit with the court within thirty days from the day of its receipt.

2　In cases where the notification as provided for in paragraph 1 has been dispatched by mail and the day of its arrival is not definitely known, the day after the lapse of four days from the day of dispatch shall be deemed to be the day of its arrival. In this case, if the taxpayer is able to prove the day of its arrival, the day so proved shall be deemed to be the day of its receipt.

3　The decision of the governor of Do, Fu or prefecture on an appeal filed as provided for in paragraph 1 shall be rendered within thirty days from the day of its receipt.

4　The decision on appeal shall be made in writing and delivered to the person who has filed an appeal, with the reasons therefor stated therein.

5　When the documents relating to the filing of appeal are mailed, the number of days for the transportation by mail shall not be included in the period mentioned in paragraph 1.

6　In cases where the governor of Do, Fu or prefecture has rendered the decision as provided for in paragraph 3, he shall notify it to the mayor of city, town or village concerned within ten days from the day of its decision.

7　Any person who has complaint against the decision on appeal may file a suit with the court.

8　The execution of the disposition on the basis of the decision of review rendered by the property assessment review committee shall not be suspended, even when an appeal as provided for in paragraph 1 or a suit as provided for in the same paragraph or the preceding paragraph has been filed. However, the mayor of city, town or village may suspend it ex officio or if he considers on the basis of the request of the person concerned, that it is necessary to do so.

Article 435.　Mayor of city, town or village shall, when he has received the notification mentioned in Article 433 paragraph 7 or paragraph 6 of the preceding Article, revise and register the value within ten days from the day of its receipt, and shall notify the fact to the taxpayer concerned, when there exists the necessity to amend the value registered in the property tax ledgers.

2　In cases where the mayor of city, town or village has revised the value in accordance with the provision of the preceding paragraph, he shall revise the amount of imposition already determined, based on the value thus revised even after the day of its imposition.

Article 436.　The mayor of city, town or village shall, when he has determined or revised the value of land and house in accordance with provision of Article 410, Article 417 Article 419 paragraph 2 or paragraph 2 of the preceding Article, notify that value to the competent registration office where the land or house relating to the determination or revision is located.

Article 437.　With respect to the offense relating to the municipal property tax, the provisions (excluding the provisions of Article 19-(2) and Article 22) of the Anti-National Tax Evasion Law shall apply mutatis mutandis.

Article 438.　In the case of the preceding Article, the responsibilities of the director of the National Tax Bureau shall be performed by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of the chief of taxation office by the mayor of city, town or village or the head of the office of the ward mentioned in Article 155 paragraph 2 of the Local Autonomy Law and the responsibilities of the tax official of the National Tax Bureau shall be performed by tax official of city designated, with specified duties, by the mayor of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and that of tax official of taxation office by the tax official designated, with specified duties, by the mayor of city, town or village. However, in this case, the mayor of the city under Article 155 paragraph 2 of the Local Autonomy Law shall perform the responsibilities of the chief of the taxation office, only in cases where the offense concerning the municipal property tax is discovered outside the area where the headman of office of a ward of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law performs the responsibilities of the chief of taxation office.

Article 439.　In the case of Article 437, the provisions of Article 11 and Article 12 of the Anti-National Tax Evasion Law shall apply mutatis mutandis only to the investigation of the offense concerning the municipal property tax of city mentioned in Article 155 paragraph 2 of the Local Autonomy Law and only in relation to the area of the city concerned.

Article 440.　In the case of Article 437, any person who performs the responsibilities of tax official may investigate the case of offense relating to the municipal property tax outside the area of the city, town or village to which he is attached.

Article 441.　In the case of Article 437, the offense concerning the municipal property tax shall be interpreted to be the offense concerning the national tax other than indirect national tax.