(Exceptions to the Withholding Tax) Article 1. The income tax to be withheld and turned over under the provisions of Article 38 paragraph 1 items 1 to 4 inclusive or items 6 to 8 inclusive of the Income Tax Law (Law No.27 of 1947;hereinafter referred to as "the Law" ) with respect to the pays which are provided for in Article 9 paragraph 1 item 5 or 6 of the Law and which are to be paid during a term from January 1, 1951 to March 31 of the same year shall, notwithstanding the provisions of the respective items, be the amount as determined under the following items: (1) As for the pays coming under the provisions of Article 38 paragraph 1 items 1 to 4 inclusive of the Law, the tax amount as enumerated below shall be due: (a) As for such pays as provided for in Article 38 paragraph 1 item 1 of the Law and as paid on the monthly or daily basis (hereinafter referred to respectively as "monthly pays" or "daily pays" ), the tax amount indicated in Column A of the monthly or daily tax computation table of Annexed Table II of the Law minus the amount indicated in Column A of I Monthly Tax Computation Table or II Daily Tax Computation Table of the Annexed Table, Withholding Income Tax Reduction Table (hereinafter referred to as "Reduction Table" ) of this Law respectively, according to the amount of pays and the reported number of dependents and physically handicapped persons; (b) As for such pays as provided for in Article 38 paragraph 1 item 2 of the Law and as paid on the semi-monthly or every ten days basis, and such pays as provided for in item 3 of the same paragraph and as paid on the basis of every two, three or more months, the tax amount computed under the provision of (a) on the presumption that such pays multiplied by two or three or such pays divided by the number of months concerned as the monthly pays, and then divided by two or three, or multiplied by the number of months; (c) As for such pays as provided for in Article 38 paragraph 1 item 1 of the Law and as paid on the weekly basis, such pays as provided in item 3 of the same paragraph and as paid on the basis of every two, three or more weeks, and such pays as provided for in item 4 of the same paragraph and as paid on the basis other than referred to under items 1 to 3 inclusive of the same paragraph, the tax amount computed under the provision of (a) on the presumption that such pays as converted into the daily basis are the daily pays, and then multiplied by seven, seven times the number of weeks concerned or the number of days which are the bases for the computation of such pays, respectively. (2) As for such pays as provided for in Article 38 paragraph 1 item 6 of the Law, the tax amount indicated in Column C of the daily tax computation table of Annexed Table II of the Law minus the amount indicated in Column B of II Daily Tax Computation Table of the Reduction Table, according to the amount of pays; (3) As for the bonus and other pays of a similar nature as provided for in Article 38 paragraph 1 item 7 of the Law, the tax amount computed under the provision of (a) of item 1 on the presumption that the amount of such pays other than the bonus or the like as paid during the previous month plus the amount equivalent to one-sixth of such bonus (in case such bonus or the like is paid on the basis of the term exceeding six months, one-twelfth) are the monthly pays, minus the tax amount computed under the provision of (a) of the same item on the presumption that such pays other than the bonus or the like as paid during the previous month are the monthly pays, and then multiplied by six (in case such bonus or the like is paid on the basis of the term exceeding six months, twelve); (4) As for the retirement income as provided for in Article 38 paragraph 1 item 8 of the Law, the tax amount computed by applying mutatis mutandis the provisions of the same item, by amending "the tax withheld in accordance with the provisions of items 1 to 4 inclusive and the preceding item" in the same item as "the aggregate of the tax amount computed and withheld in accordance with the provisions of Article 1 paragraph 1 items 1 and 3 of the Law for Temporary Exceptions to the Income Tax Law and of the tax amount which has become less by applying these provisions than the amount computed and withheld in accordance with the provisions of items 1 to 4 inclusive and the preceding item" . 2 The provisions of the preceding paragraph shall not apply to the income tax to be withheld and turned over under the provision of Article 38 paragraph 1 item 7 or 8 of the Law with respect to the following pays: (1) With respect to a person receiving the bonus and other pays of a similar nature as provided for in Article 38 paragraph 1 item 7 of the Law, such pays other than these pays as paid during the previous month and as coming under the provisions of item 5 of the same paragraph and such bonus and other pays of a similar nature to be received by a person not having received any other pays than these pays during the previous month; (2) Retirement income to be received by a person who has failed to file the returns as provided for in Article 39 of the Law, and such retirement income which is paid to a person receiving pays from two or more payers, by the payer other than the payer through whom the return has been filed.

(Exceptions to the Due Term of Filing the Return and that of Taxpayment) Article 2. Only for 1950, "January 1 to January 31 of the next year" in Article 26 paragraph 1 and Article 26-(3) paragraph 1 of the Law shall read "February 1 to February 28 of the next year" , and in Article 30 paragraph 1 of the Law, "3rd period:January 1-31 of the following taxable year" as "3rd period:February 1-28 of the following taxable year" .