I hereby promulgate the Law for Partial Amendments to the Stamp 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 No.41 Law for Partial Amendments to the Stamp Tax Law The Stamp Tax Law (Law No.54 of 1899) shall be partially amended as follows: In Article 4 paragraph 1 items 1 to 5 inclusive, "Amount not more than 1,000 yen...... 3 yen Amount not more than 10,000 yen...... 20 yen " shall be amended as " Amount not more than 10,000 yen...... 3 yen Amount not more than 30,000 yen...... 20 yen, "; in item 6 of the same paragraph, " Amount not more than 20 yen......... 1.2 yen Amount not more than 30 yen......... 1.8 yen Amount not more than 50 yen......... 3 yen Amount not more than 100 yen......... 6 yen " shall be amended as " Amount not more than 100 yen......... 6 yen ", and " No amount....................................... 1.2 yen " shall be amended as " No amount....................................... 6 yen ". Items (10) to (12) inclusive of the same paragraph shall be amended as follows: (10) Certificate of deposit; (11) Certificate of postal savings; (12) Bill of investment; In item 32 of the same paragraph, "postal saving pass-book of pass-book of installment interest-bearing deposit" shall be added next to "Deposit Pass-Book" . In paragraph 2 of the same Article, "unit value or other matters stated in the documents" shall be amended as "unit value and number of unit" . In Article 5 item 1, "issued by" shall be amended as. "issued from" , items 4-(4) to 5-(2) inclusive of the same Article shall be deleted;item 5-(3) of the same Article shall be made item 5 of the same Article;items 5-(4) and 5-(5) of the same Article shall be deleted;item 5-(6) of the same Article shall be made item 5-(2) of the same Article;in item 6 of the same Article, "Industrial Co-operative Association," shall be deleted;items 6-(2) to 6-(2)-3) inclusive of the same Article shall be deleted, in item 6-(2)-4) of the same Article, "relative to business of" shall be amended as "issued by" , and the same item shall be made item 6-(2) of the same Article;items 6-(3)-2) to 6-(5) inclusive of the same Article shall be deleted;in item 6-(5)-2) of the same Article, "issued by" shall be amended as "issued from" , and the same item shall be made item 6-(4) of the same Article, item 6-(5)-3) of the same Article shall be made item 6-(5) of the same Article;in item 6-(6) of the same Article, "relative to the business of" shall be amended as "issued by" ;in item 7 of the same Article, "100 yen" shall be amended as "1,000 yen" ;in item 9 of the same Article, "Federation of Agricultural Co-operative Association, Industrial Association or Federation of Industrial Association" shall be amended as "Federation of Agricultural Co-operative Association" , and "100 yen" shall be amended as "1,000 yen" ;in item 9-(3) of the same Article, "100 yen" shall be amended as "1,000 yen" ;in item 10 of the same Article, "10 yen" shall be amended as "50 yen" ;in item 12 of the same Article, "100 yen" shall be amended as "1,000 yen" ;in item 14 of the same Article, "100 yen" shall be amended as "1,000 yen" and "including business...... for a person other than investor or person provided for by Ordinance." shall be amended as "including business...... for a person, other than investor but excluding business...... for corporation in which investor made investment." , and in item 25 of the same Article, "100 yen" shall be amended as "1,000 yen" . In Article 11, "fine equal to 20 times of evaded amount" shall be amended as "fine or minor fine not exceeding 30,000 yen" and the proviso to the same Article shall be deleted;and the following one paragraph shall be added in the same Article. In case the amount equivalent to 10 times of the evaded stamp tax amount for document or accountbook relating to the offence of the preceding paragraph exceeds 30,000 yen, the fine under the same paragraph may, according to the circumstances, be more than 30,000 yen but not exceeding 10 times of the evaded tax amount concerned. In Article 13, "fine not exceeding 500 yen or a minor fine more than 10 yen" shall be amended as "fine or a minor fine not exceeding 2,000 yen" . In Article 14, "proviso to paragraph 3, Article 39 paragraph 2, Article 40, Article 41" shall be deleted. In Article 14-(2), "shall be punished, shall also be imposed with the fine" shall be amended as "shall be punished" . Supplementary Provisions: 1 This Law shall come into force as from April 1, 1951. 2 As for the stamp tax imposed or to have been imposed before the enforcement of this Law, the old Law shall still prevail. 3 As for certificates and books issued by corporations as prescribed in items 5, 5-(2), 5-(4), 6, 6-(2)-2), 6-(2)-3), 6-(3)-2), 6-(3)-3), 6-(4), 6-(5) or 9 of Article 5 of the Stamp Tax Law before amendment (corporation as prescribed in item 6 shall be limited to Industrial Association and those as prescribed in item 9 shall be limited to Industrial Association and Federation of Industrial Association), the old Law shall, notwithstanding the provisions of the same Law after amendments, still prevail. 4 As for the application of penal provisions against the offence committed before the enforcement of this Law, the old Law shall still prevail. Minister of Finance IKEDA Hayato Prime Minister YOSHIDA Shigeru