I hereby promulgate the Law for Partial Amendments to the Registration Tax Law.
Signed:HIROHITO, Seal of the Emperor
This twenty-eighth day of the third month of the twenty-sixth year of Showa (March 28, 1951)
Prime Minister YOSHIDA Shigeru
Law for Partial Amendments to the Registration Tax Law
The Registration Tax Law (Law No.27 of 1896) shall be partially amended as follows:
In Article 6 paragraph 1, "item 6" shall be deleted;in item 3 of the same paragraph, "paid-up amount of share" shall be amended as "capital amount" ;in item 4 of the same paragraph, "paid-up amount of share of increased capital" shall be amended as "amount of increased capital" ;and items 5 to 8 inclusive of the same paragraph shall be amended as follows:
Items 5 to 8 inclusive. Deleted.
In item 9 of paragraph 1 of the same Article,"
1.5/1,000 of the paid-up amount of share and the value of investment other than the share of stock
"shall be amended as"
In case of joint-stock company,
1.5/1,000 of the capital;
and in case of company other than joint-stock company,
1.5/1,000 of the value of investment other than the share of stock ";in the proviso to the same item," the paid-up amount of share and the value of investment other than the share of stock
"shall be amended as"
the amount of capital (in case the company concerned is the one other than joint-stock company, the value of investment other than share of stock ";in item 10 of the same Article,"
1.5/1,000 of the paid-up amount of increased capital
and of the value of investment other than share of stock "shall be amended as" In case of joint-stock company, 1.5/1,000 of the amount of increased capital;and in case of company other than joint-stock company, 1.5/1,000 of the value of increased investment other than share of stock ";in the proviso to the same item," the paid-up amount and value of investment other than share of stock "shall be amended as" the amount of capital (in case the company concerned is the one other than joint-stock company, the value of investment other than share of stock ";in item 14-4) of the same paragraph," director "shall be amended as" representative director, director";and item 14-5), the proviso to item 15 and item 18-4) of the same paragraph shall be deleted. Item 14-5), the proviso to item 15 and item 18-4) of paragraph 1 of the same Article shall be deleted.
In Article 8, "public-health nurse, midwife, class-A nurse, such male orderly as licensed by the Minister of Welfare" shall be added next to "dentist," ;and item 1 of the same Article,"
Doctor and dentist: 3,000 yen
"shall be amended as"
public-health nurse and midwife:3,000 yen, Class-A nurse and such male orderly as licensed by the Minister of Welfare: 1,000 yen
".
In Article 14 item 5, "established mine lot" shall be amended as "mine lot divided" ;and item 7 of the same Article shall be amended as follows:
7. Establishment of mortgage: 6.5/1,000 of the amount of the credit
7-2). Change of mortgage by acceptance and agreement made under Article 51 of the Mining Law per case 300 yen
In item 16 of the same Article, "Correction." shall be deleted.
In Article 15 item 2, "established mine lot" shall be amended as "mine lot divided" ;and item 4 of the same Article shall be amended as follows:
4. Establishment of mortgage: 6.5/1,000 of the amount of the credit
4-2). Change of mortgage by acceptance and agreement made under Article 51 of the Mining Law: per case 300 yen
In item 12 of the same Article, "correction," shall be deleted.
Supplementary Provisions:
1 This Law shall come into force as from the day of its promulgation;provided that the amended provision of Article 6 and the provision of paragraph 2 of the Supplementary Provisions shall apply as from the date of the enforcement of the Law for Partial Amendments to the Commercial Code (Law No.167 of 1950), the part of the amended provision of Article 8 relating to public-health nurse and midwife as from September 1, 1951 and the amended provisions of Article 14 and Article 15 shall apply as from the date of the enforcement of the Mining Law Enforcement Law (Law No.290 of 1950).
2 The provision of Article 6 paragraph 1 item 7 of the Registration Tax Law before amendment shall, for the time being, still prevail even after the enforcement of the Law for Partial Amendments to the Commercial Code.