地方税法の一部を改正する法律
法令番号: 法律第95号
公布年月日: 昭和26年3月31日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

昨年8月の地方税制改革後、新制度は一定の成果を上げているが、住民負担の合理化及び税務行政の効率的運営の観点から、さらなる改善が必要とされている。シャウプ第二次勧告の示唆も参考に、地方税負担の均衡化と地方税徴収制度の改善を目的とした改正を行う。主な改正点として、附加価値税における青色申告法人への加算法選択制の導入、市町村民税における法人税割の新設と給与所得の源泉徴収方式の採用、固定資産税における使用者課税の廃止、法人事業税の申告納付制度の導入、国民健康保険税の創設などが含まれる。

参照した発言:
第10回国会 衆議院 地方行政委員会 第16号

審議経過

第10回国会

衆議院
地方行政委員会 - 第16号
(昭和26年2月27日)
参議院
地方行政委員会 - 第17号
(昭和26年3月1日)
衆議院
地方行政委員会 - 第18号
(昭和26年3月2日)
参議院
地方行政委員会 - 第18号
(昭和26年3月2日)
地方行政委員会 - 第19号
(昭和26年3月5日)
衆議院
地方行政委員会 - 第19号
(昭和26年3月6日)
地方行政委員会 - 第20号
(昭和26年3月7日)
地方行政委員会 - 第21号
(昭和26年3月8日)
参議院
地方行政委員会 - 第20号
(昭和26年3月8日)
衆議院
地方行政委員会公聴会 - 第1号
(昭和26年3月9日)
参議院
地方行政委員会 - 第22号
(昭和26年3月12日)
衆議院
地方行政委員会 - 第22号
(昭和26年3月13日)
地方行政委員会 - 第23号
(昭和26年3月14日)
地方行政委員会 - 第24号
(昭和26年3月15日)
地方行政委員会 - 第25号
(昭和26年3月17日)
地方行政委員会 - 第26号
(昭和26年3月20日)
議院運営委員会 - 第28号
(昭和26年3月20日)
本会議 - 第22号
(昭和26年3月20日)
参議院
地方行政委員会 - 第27号
(昭和26年3月20日)
地方行政委員会 - 第28号
(昭和26年3月23日)
地方行政委員会 - 第29号
(昭和26年3月26日)
衆議院
地方行政委員会 - 第27号
(昭和26年3月27日)
参議院
地方行政委員会 - 第30号
(昭和26年3月27日)
衆議院
本会議 - 第26号
(昭和26年3月28日)
参議院
地方行政委員会 - 第32号
(昭和26年3月29日)
地方行政委員会 - 第33号
(昭和26年3月30日)
本会議 - 第35号
(昭和26年3月31日)
衆議院
本会議 - 第48号 附録
(昭和26年6月5日)
参議院
本会議 - 附録
(昭和26年6月6日)
地方税法の一部を改正する法律をここに公布する。
I hereby promulgate the Law for Partial Amendments to the Local Tax Law.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十六年三月三十一日
This thirty-first day of the third month of the twenty-sixth year of Showa (March 31, 1951)
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru
法律第九十五号
Law No.95
地方税法の一部を改正する法律
Law for Partial Amendments to the Local Tax Law
地方税法（昭和二十五年法律第二百二十六号）の一部を次のように改正する。
The Local Tax Law (Law No.266 of 1950) shall be partially amended as follows:
目次第二章第一節第三款中「第五十七條」を「第五十七條の二」に改め、同節第七款中「第七十四條」を「第七十四條の二」に改める。
In Chapter II Section 1 Part 3 of the Contents, "(Articles 35-57)" shall be amended as "(Articles 35-57-(2))" ;and in Part 7 of the same Section, "(Articles 70-74)" shall be amended as "(Articles 70-74-(2))" .
第三條の次に次の一條を加える。
Next to Article 3, the following one Article shall be added:
（地方団体の長の権限の委任）
(Delegation of Power of Chief of Local Body)
第三條の二　地方団体の長は、この法律で定めるその権限の一部を、当該地方団体の條例の定めるところによつて、地方自治法（昭和二十二年法律第六十七号）第百五十五條第一項の規定によつて設ける支庁若しくは地方事務所、同條第二項の規定によつて設ける市の区の事務所又は同法第百五十六條第一項の規定によつて條例で設ける税務に関する事務所の長に委任することができる。
Article 3-(2).　The chief of a local body may, in accordance with the provisions of by-law of the local body concerned, delegate a part of his power as provided for by this Law to the chief of the local branch office or local affairs office established in accordance with the provision of Article 155 paragraph 1 of the Local Autonomy Law (Law No.67 of 1947), or the chief of the ward office of the city established in accordance with the provision of paragraph 2 of the same Article or the chief of the office administrating the business relating to taxation affairs established by by-law in accordance with the provision of Article 156 paragraph 1 of the same Law.
第五條第四項に次の一号を加える。
The following one item shall be added to Article 5 paragraph 4:
三　国民健康保險税
(3)　National health insurance tax.
第九條に次の一項を加える。
To Article 9, the following one paragraph shall be added:
４　前三項の規定によつて承継する義務は、当該義務に係る申告又は報告の義務を含むものとする。
4　The obligation to be succeeded in accordance with the provisions of the preceding three paragraphs shall include the obligation of returning or reporting relating to the obligation concerned.
第十一條の次に次の二條を加える。
Next to Article 11, the following two Articles shall be added:
（同族会社の納付又は納入の義務）
(Liability for Payment or Delivery of Family Corporation)
第十一條の二　地方団体は、納税者又は特別徴收義務者が納期限までに地方団体の徴收金を完納しない場合において、当該納税者又は特別徴收義務者の所有に係る同族会社の株式又は出資があるときは、当該株式又は出資について左の各号の一に該当する事由があり、且つ、当該納税者又は特別徴收義務者の財産（当該同族会社の株式又は出資を除く。）について、滞納処分をしても、なお、その徴收され、納付し、又は納入すべき地方団体の徴收金が徴收できないと認められる場合に限り、その有する当該同族会社の株式又は出資（当該地方団体の徴收金のうち納期限の最も古いものの納期限の二年前までに取得したものを除く。）の価額を限度として、当該同族会社に当該地方団体の徴收金を納付させ、又は納入させることができる。
Article 11-(2).　In the case where a taxpayer or special collector has failed to make full payment of the impositions of local body by the final date for payment, if the taxpayer or special collector has any share of stock or investment of a family corporation, a local body may cause the family corporation concerned to pay or deliver the impositions of local body to the extent of the value of the share of stock or investment of the family corporation concerned owned by the taxpayer or special collector (excluding the ones acquired before two years or more from the final date for payment of the impositions of local body of which the final date for payment is the oldest among all of the impositions of the local body concerned), only in the case where there is a reason falling under any one of the following items relating to the share of stock or investment concerned and where it is considered that the impositions of local body to be collected, paid or delivered will still remain even though the action on delinquency may be made on the property of taxpayer or special collector (excluding the share of stock or investment of the family corporation concerned):
一　再度公売しても買受人がないこと又はその価額が見積価額に達しないこと。
(1)　That no one purchases or the price does not reach the estimated value even put twice in public sales;
二　当該同族会社がその株式又は出資の譲渡について法律又は定款に制限があるためにこれを譲渡することができないこと。
(2)　That the family corporation can not transfer such share of stock or investment because of the restriction by laws or articles of the corporation.
２　徴税吏員は、前項の規定によつて地方団体の徴收金を納付し、又は納入すべき同族会社がこれを完納しない場合においては、当該同族会社に対して滞納処分をしなければならない。但し、当該同族会社の財産の公売（地方団体による買上及び随意契約による売却を含む。以下本條において同様とする。）は、納税者又は特別徴收義務者の財産を公売した後でなければすることができない。
2　Tax officials shall, in the case where the family corporation which is liable to pay or deliver the impositions of local body in accordance with the provision of the preceding paragraph has failed to pay them in full, take action on delinquency to the said family corporation; provided that, the public sale of the property of the said family corporation (including the purchase by the local body and the sale by way of private contract;hereinafter the same in this Article) shall be made after the taxpayer's or special collector's property was put in public sale.
３　前二項の規定による処分をする場合においては、第一項の同族会社は、当該地方団体の徴收金に係る地方税の納税者又は特別徴收義務者とみなす。
3　In the case where the action under the provisions of the preceding two paragraphs is taken, the family corporation mentioned in paragraph 1 shall be deemed to be the taxpayer or special collector of local tax relating to the impositions of the local body concerned.
４　第二項の場合において、当該同族会社が第一項又は第二項の規定による処分に対して異議の申立又は出訴をしたときは、その財産の公売は、当該異議の申立又は訴が係属している間は、することができない。
4　In the case under paragraph 2, if such family corporation has filed the objection or proposed suit on the disposition under the provision of paragraph 1 or 2, the property of the said family corporation shall not be put in public sale for the term in which such filing of objection is pending or such suit is in the court.
５　第一項の株式又は出資の価額は、同項の処分をする時における当該会社の資産の総額から債務の総額を控除した額をその株式又は出資の数で除して得た額を基礎として計算するものとする。
5　The value of the share of stock or investment under paragraph 1 shall be computed on the basis of the amount obtained by deducting the gross sum of debts from the gross sum of assets of the family corporation at the time of the disposition as mentioned in the same paragraph and then by dividing the difference obtained by the said deduction by the number of share of stock or investment.
６　第一項の場合において、当該同族会社が地方団体の徴收金を完納したときは、当該同族会社は、納税者又は特別徴收義務者に対し、当該地方団体の徴收金に相当する金額について、求償権を行使することができる。
6　In the case under paragraph 1, if the said family corporation has made the full payment of the impositions of local body, such family corporation may exercise the right of demanding compensation in regard to the amount equivalent to such impositions of local body to the taxpayer or special collector.
７　第一項の同族会社とは、同項の納税者又は特別徴收義務者を法人税法（昭和二十二年法律第二十八号）第七條の二第一項の同族会社であるかどうかの判定の基礎となる株主又は社員として選定した場合において同項の同族会社となる会社をいい、その判定は、第一項の処分をする時の現況によるものとする。
7　The family corporation under paragraph 1 shall mean a corporation which becomes the family corporation as mentioned in Article 7-(2) paragraph 1 of the Corporation Tax Law (Law No.28 of 1947) if the taxpayer or special collector under paragraph 1 has been selected as the shareholder or partner who is the basis for judging whether family corporation or nonfamily corporation, and such judgment shall be made in accordance with the actual condition as of the time of the disposition under paragraph 1.
（納税者若しくは特別徴收義務者の親族その他納税者若しくは特別徴收義務者と特殊の関係がある個人又は同族会社の納付又は納入の義務）
(Liability for Payment or Delivery of Relatives of the Taxpayer or Special Collector, or Other Individuals who have the Special Relation with the Taxpayer or Special Collector, or of the Family Corporation)
第十一條の三　地方団体は、納税者又は特別徴收義務者が納期限までに地方団体の徴收金を完納しない場合において、これらの者がその財産の差押を免かれるために、その親族その他当該納税者若しくは特別徴收義務者と特殊の関係がある個人で政令で定めるもの又は当該納税者若しくは特別徴收義務者が株式若しくは出資を有する同族会社に対し贈與し、又は著しく低い額の対価で譲渡した財産（当該地方団体の徴收金のうち、納期限の最も古いものの納期限の二年前までに贈與し、又は譲渡した財産を除く。）があるときは、当該納税者又は特別徴收義務者について滞納処分をしても、なお、その徴收され、納付し、又は納入すべき地方団体の徴收金を徴收できないと認められる場合に限り、当該贈與又は譲渡を受けた者が現に有する当該財産（当該財産の異動に因り取得した財産及びこれらの財産に起因して取得した財産を含む。）の価額（納税者又は特別徴收義務者に対し当該財産の対価として支拂つた額があるときは、その額を控除した額）を限度として、その者に当該地方団体の徴收金を納付させ、又は納入させることができる。
Article 11-(3).　In the case where the taxpayer or special collector has failed to make full payment of the impositions of local body by the final date for payment, if he has donated or transferred his properties (excluding the ones donated or transferred before two years or more from the final date for payment of the impositions of local body of which the final date for payment is the oldest among all of the impositions of the local body concerned) at remarkably low price to his relatives or other individuals who have the special relation with the taxpayer or special collector concerned and who is prescribed by Cabinet Order or to a family corporation of which shares of stock or investment are owned by him, with the intention of evading the attachment on the properties, the local body may cause the person who has received the donation or transfer to pay or deliver the impositions of local body to the extent of the value (if some compensation has been made to the taxpayer or special collector in connection with the transfer or donation concerned, the value of the properties minus the amount of the compensation) of the properties concerned (including the properties acquired together with and as the result of the transfer of the properties concerned) owned actually by such person, only in cases where it is considered that the impositions of local body to be collected, paid or delivered will still remain even though the action on delinquency may be made to the taxpayer or special collector.
２　前條第二項から第四項まで、第六項及び第七項の規定は、前項の場合に準用する。この場合において、同條第二項から第四項まで及び第六項中「同族会社」とあるのは「第十一條の三第一項の規定による処分を受けた者」と読み替えるものとする。
2　The provisions of paragraphs 2 to 4 inclusive, paragraph 6 and paragraph 7 of the preceding Article shall apply mutatis mutandis to the case under the preceding paragraph;in this case, "the family corporation" in paragraphs 2 to 4 inclusive and paragraph 6 of the same Article shall read "the person to whom the disposition has been made under the provision of Article 11-(3) paragraph 1" .
第十五條第一項中「並びにその督促手数料」を削る。
In Article 15 paragraph 1, "and the reminder fee" shall be deleted.
同條第二項中「当該地方団体の徴收金」を「当該差押に係る地方団体の徴收金」に、「及び他の地方団体に係る地方団体の徴收金」を「並びに他の地方団体の徴收金及び他の地方団体に係る地方団体の徴收金」に改める。
In paragraph 2 of the same Article, "the impositions of local body concerned" shall be amended as "the impositions of the local body which has so attached" ; ", and impositions of local body relating to other local bodies" shall be amended as "and other impositions of the local body and the impositions of local body relating to other local bodies" .
同條第三項中「当該各号の場合における国の徴收金の外、第一号の場合における滞納処分に係る地方団体の徴收金並びに国税及び地方税以外の公課」を「第一号の場合における公課」に、同項第一号中「国税、地方税その他の公課」を「国税及び地方税以外の公課」に改める。
In paragraph 3 of the same Article, "the impositions of the national government, impositions of local bodies relating to that action on delinquency in the case of item (1), reminder fees, arrearage charge and charge for action on delinquency relating to public levies other than the national and local taxes" shall be amended as "reminder fees, arrearage charge and charge for action on delinquency relating to public levies in the case of item (1)" ;and in item (1) of the same paragraph, "national taxes, local taxes and other public levies" shall be amended as "public levies other than the national and local taxes" .
同條第四項を第六項とし、第五項を第七項とし、第三項の次に第四項及び第五項として次の二項を加える。
Paragraph 4 of the same Article shall be made paragraph 6;paragraph 5 shall be made paragraph 7;and next to paragraph 3, the following two paragraphs shall be added as paragraph 4 and paragraph 5:
４　納税者又は特別徴收義務者が前項各号の一に該当する場合において徴税吏員が交付を求めた地方団体の徴收金は、收税官吏が交付を求めた国の徴收金と同順位で徴收する。此の場合において、前項各号の処分があつた日の前に納期が到来した地方税に係る地方団体の徴收金及び国税に係る国の徴收金は、その日以後に納期が到来した地方税に係る地方団体の徴收金及び国税に係る国の徴收金に先だつて徴收する。
4　The impositions of local body which have been requested to be handed over by tax official in cases where taxpayer or special collector falls under any one of the items of the preceding paragraph shall be collected with equal order with the impositions of the national government which have been requested to be handed over by tax collector. In this case, the impositions of local body relating to the local tax and the impositions of the national government relating to the national tax whose period for payment have come before the day of disposal as provided for in any one of items of the preceding paragraph shall be collected in preference to the impositions of the local body relating to the local tax and the impositions of the national government relating to the national tax whose period for payment have come on and after the said day.
５　前項後段の場合において、地方団体の徴收金中督促手数料、過少申告加算金、不申告加算金、重加算金、延滞金、延滞加算金及び滞納処分費並びに国の徴收金中利子税額、過少申告加算税額、過少納付加算税額、無申告加算税額、源泉徴收加算税額、軽加算税額、重加算税額、延滞加算税額及び滞納処分費の取扱については、それぞれこれらの徴收金をあわせ、又は加算して徴收される地方税及び国税の納期をもつてその納期とみなす。
5　In the case of the latter part of the preceding paragraph, as for the treatment of those impositions of local bodies which are the reminder fees, negligence additional money, non-filing additional money, heavy additional money, arrearage charge, additional arrearage charge and charge for action on delinquency and those impositions of the national government which are the interest on delinquent tax, negligence declaration additional tax, negligence payment additional tax, non-filing additional tax, withholding additional tax, light additional tax, heavy additional tax, delinquent additional tax and charge for action on delinquency, the periods for payment of the local taxes and national taxes which are collected together with, or by adding these impositions shall be considered respectively as the periods for payment thereof.
第十六條第一項中第七号を第八号とし、第六号の次に第七号として次の一号を加える。
In Article 16 paragraph 1, item (7) shall be made item (8);and next to item (6), the following one item shall be added as item (7):
七　納税者又は特別徴收義務者が納税管理人を定めないで当該地方団体の区域内に住所、居所、事務所、事業所又は業務所を有しないこととなつたとき。
(7)　When a taxpayer or special collector has come to have no permanent residence, living place, office, place of work or place of business within the area of the local body concerned without designating any tax manager;
同條の次に次の四條を加える。
Next to the same Article, the following four Articles shall be added:
（徴收猶予）
(Postponement of Collection)
第十六條の二　地方団体は、納税者又は特別徴收義務者が左の各号の一に該当することに因りその徴收され、納付し、又は納入すべき地方団体の徴收金の全部又は一部を一時に徴收され、納付し、又は納入することができないと認める場合において、当該納税者又は特別徴收義務者が当該地方団体の徴收金の徴收猶予を申請したときは、その徴收され、納付し、又は納入することができないと認められる金額を限度として一年以内の期間を限つて徴收猶予をすることができる。この場合においては、その徴收猶予は、分割徴收の方法によることを妨げない。
Article 16-(2).　The local body may, in the case where the collection, payment or delivery to be made at one time of the whole or a part of the impositions of local body to be collected, paid or delivered seems to be impossible due to the cause that the taxpayer or special collector falls under any one of the following items, if the taxpayer or special collector concerned has made application for postponement of collection of the impositions of local body, postpone the collection within the limit of the period of one year to the extent of the amount which it is deemed to be difficult to collect, pay or deliver;in this case, the postponement of collection may be made by way of the collection by instalments:
一　納税者又は特別徴收義務者がその資産について震災、風水害、落雷、火災若しくはこれらに類する災害を受け、又はその資産を盗まれたとき。
(1)　When the property of a taxpayer or special collector has suffered damages such as earthquake, storm and flood, the falling of thunderbolt, fire or the like, or the property has been stolen;
二　納税者又はその同居の親族が疾病にかかつたとき。
(2)　When a taxpayer or his co-living relative has become ill;
三　納税者又は特別徴收義務者がその事業又は業務を廃止し、又は休止したとき。
(3)　When a taxpayer or special collector has discontinued or suspended his enterprise or business;
四　納税者又は特別徴收義務者がその事業又は業務について甚大な損失を受けたとき。
(4)　When the enterprise or business of a taxpayer or special collector has suffered a serious loss;
五　前各号に掲げる事由に類する事由があつたとき。
(5)　When there occurs an event similar to those enumerated above.
２　地方団体は、地方税を課することができることとなつた時から一年を経過した後に当該地方税を課した場合において、納税者又は特別徴收義務者がその徴收され、納付し、又は納入すべき地方税に係る地方団体の徴收金の全部又は一部を一時に徴收され、納付し、又は納入することができなくなつたときは、前項の規定に準じて当該地方税の納期限から一年以内の期間を限つて徴收猶予をすることができる。この場合において、その徴收猶予の申請は、当該地方税の納期限内にしなければならない。
2　In the case where it becomes impossible for a taxpayer or special collector on whom the local tax has been imposed after the lapse of one year from the time when it became possible for a local body to impose local tax, to be collected paid or delivered at one time the whole or a part of impositions of local body relating to the local tax to be collected, paid or delivered, the local body may postpone the collection within the limit of period of one year from the final date for payment of the local tax concerned in compliance with the provision of the preceding paragraph. In this case, the application for postponement of collection shall be made before the final date for payment of the local tax concerned.
第十六條の三　地方団体は、前條第一項の規定によつて徴收猶予をする場合において、その徴收猶予をした金額が二万円をこえ、且つ、当該金額の徴收を確保するために必要があると認めるときは、その徴收猶予をする金額を限度として相当の担保を徴することができる。
Article 16-(3).　A local body may, in the case where it postpones the tax collection under the provision of paragraph 1 of the preceding Article, if the amount of which collection is postponed is more than twenty thousand yen and if it is deemed necessary for securing the collection of the tax amount concerned, take adequate security within the limit of the amount of which collection is postponed.
２　地方団体は、前條第二項の規定によつて徴收猶予をする場合においては、その徴收猶予をする金額に相当する担保を徴しなければならない。但し、その徴收猶予をする金額が二万円以下である場合又は相当の担保を徴することを困難とする特別の事情がある場合においては、この限りでない。
2　A local body shall, in the case where it postpones the tax collection under the provision of paragraph 2 of the preceding Article, take security corresponding to the amount of which collection is postponed; provided that, the same shall not apply to the case where the amount of which collection is postponed is not exceeding twenty thousand yen or where there are special circumstances which make the offering of security difficult.
３　前二項の規定によつて担保を徴する場合において、その徴收猶予をする地方税に係る地方団体の徴收金について差し押えた財産があるときは、当該担保の額は、その徴收猶予をする金額から当該差押に係る財産の価額を控除した額を限度とするものとする。
3　In the case of taking security under the provisions of the preceding two paragraphs, if there is any property already attached in regard to the impositions of local body relating to the local tax of which collection is postponed, the amount of the security concerned shall not exceed the amount of which collection is postponed minus the value of the property attached.
４　地方団体は、前條の規定によつて徴收猶予をした地方団体の徴收金について差し押えた財産がある場合において、納税者又は特別徴收義務者がその差押の解除を申請したときは、その差押を解除することができる。
4　In the case where a local body has taken a step for postponement of collection under the provisions of the preceding Article, if there is any property already attached in regard to the impositions of local body, the local body may discharge the attachment by the application of taxpayer or special collector for discharge of the attachment.
５　地方団体は、担保物の価額が減少した場合、保証人の資力が徴收猶予をした金額の徴收、納付若しくは納入を担保することができない状態になつたと認める場合又は前項の規定によつて差押を解除した場合においては、増担保その他の担保の提供又は保証人の変更その他担保の変更を求めることができる。
5　In the case where the value of security has decreased, where a local body recognizes that the fund of guarantor has become insufficient to secure collection, payment or delivery of the amount of which collection was postponed or where the attachment has been discharged in accordance with the provision of the preceding paragraph, the local body may require to offer the increased security or other security or to change guarantor or security.
６　第一項及び第二項の担保の種類及びその提供の手続について必要な事項は、政令で定める。
6　The necessary matters concerning the kind of security mentioned in paragraphs 1 and 2 and procedure for offering the security shall be prescribed by Cabinet Order.
第十六條の四　地方団体は、第十六條の二の規定によつて徴收猶予を受けた者が左の各号の一に該当する場合においては、その徴收猶予をした地方団体の徴收金の全部又は一部についてその徴收猶予を取り消し、これを一時に徴收することができる。この場合においては、緊急の必要がある場合を除く外、あらかじめ、その徴收猶予を受けた者の弁明を聞かなければならない。
Article 16-(4).　In the case where a person who has been granted to postpone the payment under the provisions of Article 16-(2) falls under any one of the following items, a local body may cancel the postponement of the whole or a part of the impositions of local body of which collection was postponed and collect it at one time. In this case, the local body shall in advance hear the explanation of a person to whom the postponement of collection has been granted, except in the case of emergent necessity:
一　分割徴收を認められた地方団体の徴收金を期限内に納付せず、又は納入しないとき。
(1)　When the impositions of local body to which the payment by instalments is admitted, are not paid or delivered by the final date for payment;
二　前條第五項の求に応じないとき。
(2)　When the requirement under paragraph 5 of the preceding Article, is not satisfied;
三　資力を回復したため従前の條件によつて徴收猶予をすることが不適当であると認められるとき。
(3)　When it is recognized that postponement of collection under the former conditions is unsuitable on account of recovery of this fund;
四　第十六條第一項各号に掲げる事由が生じた場合において、徴收猶予の期限に至つてその徴收猶予をした地方団体の徴收金の徴收を完了することができないと認められるとき。
(4)　When it seems to be impossible to collect in full the impositions of local body of which collection was postponed, even though the final date for postponement of collection has passed, in the case where a cause mentioned in any one of the items of Article 16 paragraph 1 has arisen.
２　地方団体は、第十六條の二の規定によつて徴收猶予を受けた者がその徴收猶予を受けた地方団体の徴收金を期限内に納付せず、若しくは納入しない場合又は前項の規定によつて徴收する場合においてその徴收すべき地方団体の徴收金について提供された担保があるときは、滞納処分の場合における財産の処分の例によつて当該担保物を処分して、その徴收すべき地方団体の徴收金及び担保物の処分費に充て、又はその徴收すべき地方団体の徴收金及び担保物の処分費を保証人に納付させ、若しくは納入させなければならない。この場合において、担保物の価額が徴收すべき地方団体の徴收金及び担保物の処分費に充て、なお、不足するときは、納税者又は特別徴收義務者の他の財産について滞納処分をし、保証人がその納付し、又は納入すべき金額を完納しないときは、納税者又は特別徴收義務者に対して滞納処分をするものとし、その滞納処分をしてもなお不足するとき、又は納税者若しくは特別徴收義務者に対して滞納処分をしても不足があると認めるときは、保証人に対して滞納処分をするものとする。
2　In the case where a person to whom the postponement of collection has been granted in accordance with the provisions of Article 16-(2) has failed to pay or deliver the impositions of local body of which collection was postponed by the final date for payment or in the case where a local body collects the impositions in accordance with the provision of the prceeding paragraph, if there is any security offered in regard to the impositions of local body to be collected, the local body shall dispose such security in accordance with the instance of the disposition of property in the case of action on delinquency and then appropriate it for the impositions of local body to be collected and the charges for disposition of security or cause the guarantor to pay or deliver the impositions of local body to be collected and the charges for disposition of security. In this case, if the value of security is insufficient for the impositions of local body to be collected and the charges for disposition of security, the action on delinquency shall be made on the other property of taxpayer or special collector, and if his guarantor fails to pay the amount to be paid or delivered in full, the action on delinquency shall be made on taxpayer or special collector, and if there still remains some deficits or if it is recognized that the action on delinquency on taxpayer or special collector does not cover the deficit, the action on delinquency shall be made on his guarantor.
３　前項の処分をする場合においては、同項の保証人は、当該地方団体の徴收金に係る地方税の納税者又は特別徴收義務者とみなす。
3　In the case of disposition under the preceding paragraph, the guarantor under the same paragraph shall be deemed to be the taxpayer or special collector of the local tax relating to the impositions of the local body concerned.
４　地方団体は、第十六條の二の規定によつて徴收猶予をした場合においてその徴收猶予をした地方団体の徴收金について差し押えた財産中に債権又は天然若しくは法定の果実を生ずる財産があるときは、その徴收猶予をした後においても、第三債務者から給付を受けた財産又はその取得した天然若しくは法定の果実をもつて、その徴收猶予をした地方団体の徴收金に充てることができる。この場合において、第三債務者から給付を受けた財産又はその取得した天然若しくは法定の果実が通貨以外の財産であるときは、公売又は随意契約をもつてする売却による滞納処分の例によつてこれを処分し、その代金を当該地方団体の徴收金に充てるものとする。
4　In the case where the collection was postponed in accordance with the provisions of Article 16-(2), if the property attachde in regard to the impositions of local body of which collection was postponed involves the credit or such property as yields natural fruit or legal fruit, the local body may appropriate the property received from third obligor or the natural or legal fruit already acquired for the impositions of local body of which collection was postponed, even after the collection was postponed. In this case, if the property received from third obligor or the natural or legal fruit already acquired is other than currency, the local body shall dispose such property or fruit in accordance with the instance of action on delinquency by means of sale which is conducted by public sale or free contract to appropriate its price for the impositions of the local body concerned.
５　第十六條の二の規定によつて徴收猶予をした地方団体の徴收金について徴した担保物について当該地方団体の徴收金以外の地方団体の徴收金、他の地方団体に係る地方団体の徴收金、国の徴收金並びに国税及び地方税以外の公課の滞納に因る滞納処分若しくは強制執行があつた場合又は競売の開始があつた場合において、徴税吏員が行政機関、地方団体、執行裁判所、執行吏又は強制管理人に対して当該地方団体の徴收金の交付を求めたときは、当該地方団体の徴收金は、当該担保物の価額を限度として、当該担保物について滞納処分をし、又はこれらの者に対して交付を求めた国の徴收金並びに他の地方団体の徴收金及び他の地方団体に係る地方団体の徴收金（当該担保物について滞納処分をした国税の滞納処分費並びに地方税の督促手数料及び滞納処分費を除く。）に先だつものとする。
5　In the case where the security which was offered for the impositions of local body of which collection was postponed under the provisions of Article 16-(2) is subject to the action on delinquency or to the coercive execution or is put in public sale for the payment of the delinquent impositions of local body other than impositions of the local body concerned, impositions of local body relating to other local bodies, impositions of the national government and public charges other than those national and local taxes, if the tax official requires the delivery of the impositions of the local body concerned of the administrative organ, local body, court of execution, bailiff or compulsory administrator, the impositions of the local body concerned shall, to the extent of the amount not exceeding the value of the security concerned, take precedence of the impositions of the national government, impositions of other local bodies and impositions of local body relating to other local bodies with respect to the security of which the action on delinquency was made or the delivery of which was requested (excluding the charges for action on delinquency relating to national taxes and the reminder fees and charges for action on delinquency relating to local taxes in respect to the security of which the action on delinquency was made).
第十六條の五　地方団体は、第十六條の二第一項の規定によつて徴收猶予をした場合又は国税徴收法（明治三十年法律第二十一号）の規定による滞納処分の例によつて滞納処分をする際同法第十二條第一項の滞納処分の執行の停止をした場合においては、その徴收猶予をし、又は滞納処分の執行の停止をした税額に係る延滞金額及び延滞加算金額中当該徴收猶予又は停止をした期間に対応する部分の金額の全部又は一部を免除することができる。
Article 16-(5).　The local body may, in the case where the tax collection was postponed under the provision of Article 16-(2) paragraph 1 or in the case where the action on delinquency was suspended under Article 12 paragraph 1 of the National Tax Collection Law (Law No.21 of 1897) at the time of the execution of action on delinquency in accordance with the instance of action on delinquency as provided for by the same Law, exempt the whole or a part of amount of arrearage charge and additional arrearage charge occurred during the term of postponement or suspension on delinquent tax of which the collection was postponed or in respect to which the action on delinquency was suspended.
第十八條第二項中「前項」を「第一項」に改め、同項を第三項とし、第一項の次に第二項として次の一項を加える。
In Article 18 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　二以上の納期において又は二回以上に分けて納付し、又は納入した地方団体の徴收金について過納又は誤納がある場合における前項の規定の適用については、当該過納又は誤納に係る金額は、最終の納付又は納入の日において納付又は納入があつたものとみなし、その金額がその日における納付額又は納入額をこえる場合においては、その金額に達するまで、その日前の各納付又は納入の日に順次さかのぼつて当該各納付又は納入の日においてそれぞれ納付又は納入があつたものとみなす。
2　With respect to the application of the provision of the preceding paragraph in the case of the payment in excess or by mistake relating to impositions of a local body paid or delivered in two or more periods for payment or by two or more instalments, the amount relating to the payment in excess or by mistake concerned shall be deemed to be the payment or delivery made on the final date for payment or delivery;and in cases where the said amount exceeds the amount of payment or delivery on the day concerned, the amount shall be deemed to be the payment or delivery made on the day of each payment or delivery, going back in sequence to the day of payment or delivery before the said day until it reaches to the amount concerned.
第十九條第一項及び第二項中「又は事業所」を「、事業所又は業務所」に改める。
In Article 19 paragraphs 1 and 2, "or places of work" shall be amended as ", places of work or places of business" .
第二十條中「若しくは事業所」を「、事業所若しくは業務所」に、「及び事業所」を「、事業所及び業務所」に改める。
In Article 20, "or place of work" shall be amended as ", place of work or place of business" .
第二十一條第一項第一号中「事業所」の下に「、業務所」を加える。
In Article 21 paragraph 1 item (1), next to "place of work" , ", place of business" shall be added.
第二十二條第一項中「若しくは事業所」を「、事業所若しくは業務所」に改める。
In Article 22 paragraph 1, "or place of work" shall be amended as ", place of work or place of business" .
第二十九條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 29 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and the following one paragraph shall be added as paragraph 3 next to paragraph 2:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第三十一條中「同條の規定による附加価値額の計算上特定の支出金額に算入する。」を「各年又は各事業年度の附加価値額から控除する。」に改め、同條但書を次のように改める。
In Article 31, "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" shall be amended as "shall be deducted from the amount of value added for each calendar year or each business year" ;and the proviso to the same Article shall be amended as follows:
但し、控除する額は、控除する年の直前の年又は控除する事業年度の直前の事業年度までにおいて控除されなかつた額に限る。
However, the amount to be so deducted shall be restricted to the amount which had not been deducted till the calendar year immediately preceding the calendar year in which the deduction is made or the business year immediately preceding the business year in which the deduction is made.
同條の次に次の二條を加える。
Next to the same Article, the following two Articles shall be added:
（青色申告書の提出を認められている法人の事業に係る附加価値額の算定の特例）
(Exception to Computation of the Amount of Value Added relating to the Business of Juridical Person Who is Approved to File Blue Return)
第三十一條の二　第五十二條第一項の規定によつて青色申告書の提出を認められている法人は、その提出を認められている期間に係る附加価値額については、第三十條第四項、同條第六項から第九項まで、前條及び第七十四條の二の規定によつて算定する方法（「控除法」という。以下本條及び第三十一條の三において同様とする。）によらないで各事業年度の所得並びに当該事業年度中において支拂うべき給與、利子、地代及び家賃の額の合計額によつて算定する方法（「加算法」という。以下本條、第三十一條の三、第三十五條及び第三十六條において同様とする。）によつて算定することができる。
Article 31-(2).　A juridical person who is approved to file a blue return in accordance with the provision of Article 52 paragraph 1 may compute the amount of value added for the period during which the filing of blue return is approved by the method of computation to be made on the basis of the total sum of the income for each business year and the amount of salaries, interests, land rents and house rents to be paid during the business year concerned (referred to as "addition method" ;hereinafter the same in this Article, Article 31-(3), Article 35 and Article 36) instead of using the method of computation to be made in accordance with the provisions of Article 30 paragraph 4, paragraphs 6 to 9 inclusive of the same Article, the preceding Article and Article 74-(2)(referred to as "deduction method" ;hereinafter the same in this Article and Article 31-(3)).
２　前項の所得は、各事業年度の総益金から総損金を控除した額によるものとし、その計算については、この法律又は第三十條第十項の規定に基く政令に特別の定がある場合を除く外、法人税法の規定による各事業年度の所得の計算の例によるものとする。この場合において、各事業年度の直前の事業年度以前の事業年度において生じた損金は、法人の各事業年度の所得の計算上損金に算入しないものとする。
2　The income mentioned in the preceding paragraph shall be the amount obtained by deducting the gross loss from the gross earning of each business year and the computation thereof shall be made in accordance with the instance of the computation of income for each business year under the provisions of the Corporation Tax Law unless otherwise specially provided for by this Law or by the Cabinet Order issued under the provision of Article 30 paragraph 10. In this case, the loss which occurred in the business year immediately preceding each business year or the business year prior to such business year shall not be counted in the loss in computing the income for each business year of the juridical person.
３　第一項の給與、利子、地代及び家賃の額は、前項の規定による所得の計算において損金に算入されたものに限る。
3　The amount of salaries, interests, land rents and house rents mentioned in paragraph 1 shall be restricted to what has been counted in the loss in computing the income under the provision of the preceding paragraph.
４　第一項の法人が各事業年度の開始の日前五年以内に開始した事業年度において、当該事業年度の総損金がその事業年度の総益金並びにその事業年度中において支拂うべきであつた給與、利子、地代及び家賃の額の合計額をこえた場合においては、そのこえた部分の額は、各事業年度の附加価値額から控除する。但し、控除する額は、控除する事業年度の直前の事業年度までにおいて控除されなかつた額に限る。
4　In cases where, in the business year which commenced within five years before the day of commencement of each business year of the juridical person mentioned in paragraph 1, the gross loss of the business year concerned has exceeded the total sum of the gross earning of the said business year and the amount of salaries, interests, land rents and house rents to be paid during the relevant business year, the amount of the portion in excess shall be deducted from the amount of value added of each business year. However, the amount to be so deducted shall be restricted to the amount which had not been deducted till the business year immediately preceding the business year in which the deduction is made.
５　第一項の場合において加算法によつて附加価値額を算定しようとする法人は、昭和二十六年十二月三十一日（昭和二十六年十二月一日以後において新たに設立（第七項の外国法人にあつては、この法律の施行地における事業の開始をいう。以下第五十二條及び第七十二條において同様とする。）した法人にあつては当該事業年度開始の日から三十日を経過した日の前日）までに、当該道府県の條例の定めるところによつて、あらかじめ、事務所又は事業所所在地の道府県知事にその旨を届け出なければならない。
5　A juridical person who intends to compute the amount of value added by the addition method in the case of paragraph 1 shall report in advance to that effect to the governor of Do, Fu or prefecture where the office or place of work is located in accordance with the provisions of the by-law of Do, Fu or prefecture concerned by December 31, 1951 (with respect to a juridical person who has been established newly on and after December 1, 1951 (meaning commencement of business in the enforcement area of this Law with respect to an alien corporation mentioned in paragraph 7;hereinafter the same in Article 52 and Article 72), the day preceding the day after the lapse of thirty days from the day of commencement of the business year concerned).
６　青色申告書の提出を認められている法人で控除法によつて附加価値額を算定しているものは、その事業の内容を変更したことに因り控除法によつて附加価値額を算定することが著しく困難である場合においては、その事務所又は事業所所在地の道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあつては、主たる事務所又は事業所所在地の道府県知事）の承認を受けて、加算法によつて附加価値額を算定することができる。
6　A juridical person who is approved to file a blue return and is computing the amount of value added by the deduction method may, in cases where it is extremely difficult to compute the amount of value added by the deduction method on account of the fact that the content of his business has been altered, compute the amount of value added by the addition method with the approval of the governor of Do, Fu or prefecture where the office or place of work is located (with respect to the juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures, the governor of Do, Fu or prefecture where the main office or place of work is located).
７　前項の場合において、この法律の施行地に本店又は主たる事務所若しくは事業所を有しない法人でこの法律の施行地において事業を行うもの（「外国法人」という。以下第四十條第三項、第五十七條の二、第七百五十四條の二第五項及び第七百五十四條の四第三項において同様とする。）は、この法律の施行地において行う事業の経営の責任者が主として執務する事務所又は事業所所在地の道府県知事の承認を受けるものとする。
7　In the case of the preceding paragraph, the juridical person who has not the head office or main office or place of work in the enforcement area of this Law and who conducts business in the enforcement area of this Law (referred to as "alien corporation" ;hereinafter the same in Article 40 paragraph 3, Article 57-(2), Article 754-(2) paragraph 5 and Article 754-(4) paragraph 3) shall receive the approval of governor of Do, Fu or prefecture where the office or place of work in which the person responsible for the management of business operated within the enforcement area of this Law mainly works is located.
８　第六項の道府県知事の承認を受けようとする法人は、加算法によつて附加価値額を算定しようとする最初の事業年度の初日の前日までに、当該道府県の條例の定めるところによつて、同項の道府県知事に加算法によつて附加価値額を算定しようとする理由を附した申請書を提出しなければならない。
8　A juridical person who intends to obtain the approval of the governor of Do, Fu or prefecture mentioned in paragraph 6 shall submit a written application with the reasons for computing the amount of value added by the addition method to the governor of Do, Fu or prefecture mentioned in the same paragraph, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned by the date preceding the first day of the first business year in which he intends to compute the amount of value added by the addition method.
９　前項の申請書を受理した道府県知事は、その内容を審査して第六項に規定する事由があると認めた場合においては、これを承認しなければならない。但し、当該法人が控除法によつて附加価値額を算定した最初の事業年度の初日から相当の期間を経過していない場合又は加算法によつて附加価値額の計算が正確に行われ難いと認められる場合においては、当該申請を却下することができる。
9　The governor of Do, Fu or prefecture who has received the written application mentioned in the preceding paragraph shall, in the case where he recognizes after reviewing the contents thereof that there are causes as provided for in paragraph 6, give an approval to it. However, in cases where considerable period has not elapsed after the first day of the first business year in which the juridical person concerned has computed the amount of value added by the deduction method, or where it is deemed that the computation of the amount of value added by the addition method is difficult to be made accurately, the application concerned may be rejected.
10　道府県知事は、第五項の届出を受理した場合又は前項の承認をした場合においては、遅滞なく、当該法人の名称、事業の種類、その有する事務所又は事業所の所在地及び加算法によつて附加価値額を算定する最初の事業年度の初日を告示しなければならない。
10　The governor of Do, Fu or prefecture shall, in cases where he has received the report under paragraph 5 or has given an approval under the preceding paragraph, give public notice without delay, of the title, kind of business of the juridical person concerned, the location of office or place of work owned thereby and the day of commencement of the first business year in which the computation of the amount of value added is made by the addition method.
11　道府県知事は、前項の規定によつて告示し、又は第九項の規定によつて申請を却下した場合においては、遅滞なく、その旨を当該届出又は申請をした法人（承認が二以上の道府県において事務所又は事業所を設けて事業を行う法人に係るものであるときは、当該申請をした法人及び他の関係道府県知事）に通知しなければならない。
11　The governor of Do, Fu or prefecture shall, in cases where he has given public notice in accordance with the provision of the preceding paragraph or has rejected the application in accordance with the provision of paragraph 9, notify to that effect without delay the juridical person who has made the report or the application concerned (in cases where the approval is relating to the juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures, the juridical person who has made the application concerned and the governors of other Do, Fu and prefectures involved).
（附加価値額の算定方法に変更があつた場合の措置）
(Measures to be Taken in the Case Where the Method for Computation of Amount of Value Added is Altered)
第三十一條の三　控除法によつて附加価値額を算定していた法人が加算法によつて附加価値額を算定することとなる場合においては、加算法によつて附加価値額を算定する最初の事業年度以後の各事業年度の附加価値額の算定については、前條第一項から第四項までの規定による外、左の各号に定めるところによる。
Article 31-(3).　In the case where a juridical person who has been computing the amount of value added by the deduction method has come to compute the amount of value added by the addition method, the computation of the amount of value added for the first business year in which the amount of value added is computed by the addition method and each business year after such business year shall be made in accordance with the provision of each of the following items in addition to the provisions of paragraph 1 to paragraph 4 inclusive of the preceding Article:
一　控除法によつて附加価値額を算定していた最後の事業年度の末日において貸借対照表に記載されている家屋及び家屋以外の減価償却が可能な固定資産（昭和二十七年一月一日の属する事業年度の直前の事業年度の末日以前に取得したものを除く。以下本條において同様とする。）のうちその購入代金が第三十條第七項の特定の支出金額に算入されたものがある場合においては、加算法によつて算定する最初の事業年度の附加価値額は、前條第一項の規定にかかわらず、同項の規定によつて算定した額に当該固定資産の帳簿価額を政令で定める基準によつて調整した額を加えた額とする。
(1)　In case there are such houses and depreciable property other than houses recorded on the balance sheet as of the last day of the last business year during which the computation of the amount of value added has been made by the deduction method (excluding those acquired on and prior to the last day of the business year immediately preceding the business year to which January 1, 1952 belongs;hereinafter the same in this Article) as those of which purchase prices were counted in the amount of specific outlay under Article 30 paragraph 7, the amount of value added of the first business year in which the computation is made by the addition method shall, regardless of the provision of paragraph 1 of the preceding Article, be the amount obtained by adding the amount which is obtained by adjusting the book value of the property concerned by the standard as provided for by the Cabinet Order to the amount computed in accordance with the provision of the same paragraph;
二　各事業年度開始の日前五年以内に開始した事業年度において第三十一條の規定によつて附加価値額から控除すべき額がある場合においては、その額は、各事業年度の附加価値額から控除する。但し、控除する額は、控除する事業年度の直前の事業年度までにおいて控除されなかつた額に限る。
(2)　In case there is an amount which shall be deducted from the amount of value added in accordance with the provision of Article 31 in a business year commenced within five years before the day of commencement of each business year, the said amount shall be deducted from the amount of value added of each business year. The amount to be so deducted, however, shall be restricted to the amount which has not been deducted till the business year immediately preceding the business year in which the deduction is made.
２　加算法によつて附加価値額を算定していた法人が控除法によつて附加価値額を算定することとなる場合においては、控除法によつて附加価値額を算定する最初の事業年度以後の各事業年度の附加価値額の算定については、第三十條第四項、同條第六項から第九項まで、第三十一條及び第七十四條の二の規定による外、左の各号に定めるところによる。
2　In cases where a juridical person who has been computing the amount of value added by the addition method has come to compute the amount of value added by the deduction method, the computation of the amount of value added for the first business year in which the computation of the amount of value added is made by the deduction method and each business year after such business year shall be made in accordance with the provision of each one of the following items in addition to the provisions of Article 30 paragraph 4, paragraph 6 to paragraph 9 inclusive of the same Article, Article 31 and Article 74-(2):
一　加算法によつて附加価値額を算定していた最後の事業年度の末日において貸借対照表に記載されている家屋及び家屋以外の減価償却が可能な固定資産のうちその購入代金が第三十條第七項の特定の支出金額に算入されるべきものに該当するものがある場合においては、当該固定資産のその日における帳簿価額を政令で定める基準によつて調整した額をその残存耐用年数で除して得た額を十二で除して得た額に当該法人の事業年度の月数を乗じて得た額は、各事業年度の附加価値額の算定上同項の特定の支出金額とする。但し、各事業年度において第三十條第七項の特定の支出金額に算入されるべき額については、控除法によつて附加価値額を算定する最初の事業年度の末日までに、地方財政委員会規則で定める手続によつて、事務所又は事業所所在地の道府県知事の承認を受けなければならない。
(1)　In case there are such houses and depreciable property other than the houses recorded on the balance sheet as of the last day of the last business year during which the amount of value added has been computed by the addition method as those whose purchase prices fall under those which shall be counted in the amount of specific outlay under Article 30 paragraph 7, the amount obtained by multiplying the amount, computed by dividing by twelve the amount obtained by dividing the amount which is obtained by adjusting the book value as of the said day of the property concerned by the standard as provided for by Cabinet Order by the number of remaining duration years, by the number of months of the business year of the juridical person concerned shall be made the amount of the specific outlay under the same paragraph in computing the amount of value added for each business year. However, with respect to such amount as is to be counted in the amount of specific outlay under Article 30 paragraph 7 in each business year, an approval of the governor of Do, Fu of prefecture where the office or place of work is located shall be obtained in conformity with the procedure as provided for by the Local Finance Commission Regulation by the last day of the first business year in which the computation of the amount of value added is made by the deduction method.
二　各事業年度開始の日前五年以内に開始した事業年度において前條第四項の規定によつて附加価値額から控除すべき額がある場合においては、その額は、各事業年度の附加価値額から控除する。但し、控除する額は、控除する事業年度の直前の事業年度までにおいて控除されなかつた額に限る。
(2)　In case there is an amount which shall be deducted from the amount of value added in accordance with the provision of paragraph 4 of the preceding Article in the business year which commenced within five years before the day of commencement of each business year, the said amount shall be deducted from the amount of value added for each business year. The amount to be so deducted, however, shall be restricted to the amount which has not been deducted till the business year immediately preceding the business year in which the deduction is made.
３　前項第一号但書の場合において、当該法人が二以上の道府県において事務所又は事業所を設けて事業を行うものであるときは、同号但書の承認は、主たる事務所又は事業所所在地の道府県知事が行うものとする。この場合において、主たる事務所又は事業所所在地の道府県知事が承認を與えたときは、他の関係道府県知事に、遅滞なく、その旨を通知しなければならない。
3　In the case of the proviso to item (1) of the preceding paragraph, when the juridical person concerned conducts business by establishing offices or places of work in two or more Do, Fu and prefectures, the approval mentioned in the proviso to the same paragraph shall be given by the governor of Do, Fu or prefecture where the main office or place of work is located. In this case, when the governor of Do, Fu or prefecture where the main office or place of work is located has given the approval, he shall notify, without delay, the governors of other Do, Fu and prefectures involved to that effect.
４　第二項第一号の固定資産を売却した場合において、その売却額を第三十條第六項の総売上金額に算入するときは、その売却の日の属する事業年度の附加価値額の算定上、帳簿価額を第二項第一号の規定によつて調整した額から同号の規定によつて特定の支出金額に算入された額の累計額を控除した額は、第三十條第七項の特定の支出金額とする。
4　In the case where the property mentioned in paragraph 2 item (1) has been sold, when the amount of sale thereof is counted in the total amount of sales under Article 30 paragraph 6, the amount obtained by deducting from the amount which is obtained by adjusting the book value in accordance with the provisions of paragraph 2 item (1) the total sum of the amounts which were counted in the amount of specific outlay in accordance with the provision of the same item shall be made amount of specific outlay under Article 30 paragraph 7 in computing the amount of value added for the business year to which the day of the selling belongs.
第三十三條に次の但書を加える。
To Article 33, the following proviso shall be added:
但し、第三十六條第一項又は第五項の規定によつて概算納付し、又は概算申告納付する場合においては、同條第一項の概算期間の末日の属する年度の税率によるものとする。
However, in the case where the approximate payment or the payment by approximate selfassessment is made in accordance with the provision of Article 36 paragraph 1 or paragraph 5, there shall apply the rate of tax of the fiscal year to which the last day of the approximate computation period mentioned in paragraph 1 of the same Article belongs.
同條の次に次の一條を加える。
Next to the same Article, the following one Article shall be added:
（二種以上の事業をあわせて行う場合における附加価値税額の算定）
(Computation of the Amount of Value Added Tax in the Case of Conducting Two or More Kinds of Businesses Together)
第三十三條の二　法人又は個人が二種以上の事業をあわせて行う場合においては、その納付すべき附加価値税の課税標準とすべき附加価値額は、これらの事業を通じて算定するものとし、この場合における附加価値税額は、附加価値額をこれらの事業のそれぞれの総売上金額にあん分した額に当該事業に対する各税率を適用して得た額の合算額とする。
Article 33-(2).　In the case where a juridical person or an individual conducts two or more kinds of businesses together, the amount of value added to be taken as the taxable basis of the value added tax to be paid by him shall be computed by totalizing those businesses, and the amount of value added tax in this case shall be the total sum of the amount obtained by applying each rate of tax for the business concerned to the amount obtained by dividing the value added amount proportionately to each total amount of sales of those businesses.
第三十五條第一項に後段として次のように加える。
The following clause shall be added to Article 35 paragraph 1 as the latter part:
この場合において、加算法によつて附加価値額を算定する法人は、確定した決算に基いて申告納付しなければならないものとし、災害その他やむを得ない事由に因つて決算が確定しないためその期限までに申告納付することができない場合においては、地方財政委員会規則で定める手続によつて、事務所又は事業所所在地の道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあつては、主たる事務所又は事業所所在地の道府県知事）の承認を受けてその決算確定の日から二十日以内に申告納付することができるものとする。
In this case, a juridical person who computes the amount of the value added by the addition method shall make the payment by self-assessment on the basis of the final settlement, but in cases where it is impossible to make the payment by self-assessment by the final date for the said payment on account of the fact that the settlement has not been concluded by reasons of natural disasters or other unavoidable circumstances, the payment by self-assessment may be made, in conformity with the procedures as provided for by the Local Finance Commission Regulations, within twenty days from the day of conclusion of the settlement upon approval of the governor of Do, Fu or prefecture where the office or Place of work is located (the governor of Do, Fu or prefecture where the main office or place of work is located in the case of a juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures).
同條第三項中「申告書には、」の下に「地方財政委員会規則で定める様式によつて、」を加え、「概算納付した」を「概算納付し、又は概算申告納付することを要した」に、「支拂つた給與」を「支拂うべき給與」に改め、同項に次の但書を加える。
In paragraph 3 of the same Article, ", in conformity with the form as provided for by the Local Finance Commission Regulations," shall be added next to "the return to be filed with the governor of Do, Fu or prefecture where the office or the place of work is located, shall" ; "made the payment by an approximate self-assessment" and "paid by the approximate self-assessment" shall be amended as "was required to make the approximate payment or the payment by an approximate self-assessment" and "required to be paid by an approximate computation or paid by an approximate self-assessment" ; "house rents paid" shall be amended as "house rents to be paid" ;and the following proviso shall be added to the same paragraph:
但し、加算法によつて附加価値額を算定する法人は、当該事業年度に係る法人税の課税標準とすべき所得、当該事業年度中における固定資産の減価償却額並びに当該事業年度中において支拂うべき給與、利子、地代及び家賃の額を記載した書類に代えて政令で定める書類を添附するものとする。
However, the juridical person who computes the amount of value added by the addition method shall append the papers provided for by Cabinet Order instead of the papers containing the income to be taken as the taxable basis of the corporation tax relating to the business year concerned, the amount of depreciation of the property during the business year concerned, and the amount of salaries, interests, land rents and house rents to be paid during the business year concerned.
同條第四項中「概算納付した」を「概算納付し、又は概算申告納付することを要した」に改める。
In paragraph 4 of the same Article, "paid by approximate self-assessment" shall be amended as "required to be paid by an approximate computation or by an approximate self-assessment" .
第三十六條の見出し中「概算納付」の下に「又は概算申告納付」を加え、同條第一項但書中「二分の一」を「十分の七」に改め、「低下すべきこと」の下に「又は第三十四條の規定によつて附加価値税を課することができない額となるべきこと」を、「承認を得た法人は、」の下に「十分の七以下に低下すべきものにあつては」を加え、「六月を経過した日」を「六月を経過した日の前日」に、「概算納付することができる。」を「概算申告納付することができるものとし、同條の規定によつて附加価値税を課することができない額となるべきものにあつては概算納付することを要しないものとする。」に改める。
In the heading of Article 36, "Payment by Approximate Self-Assessment" shall be amended as "Approximate Payment or Payment by Approximate Self-Assessment" ;in the proviso to paragraph 1 of the same Article, "under one half" shall be amended as "down to or below seven-tenths" ;next to "by number of months of the same business year" , "or will become such an amount as that on which it will be impossible to impose the value added tax as provided for in Article 34" shall be added;next to "obtained their approval" , ", with respect to those whose estimated amount will come down to or below seven-tenths," shall be added; "to the day when six months have elapsed therefrom" shall be amended as "to the previous day of the day after the lapse of six months" ; "shall pay by approximate self-assessment" shall be amended as "may pay by an approximate self-assessment" ;and next to "hereinafter the same with respect to the value added tax the taxable basis" , ";and in the case of those whose estimated amount will become such an amount as that on which it will be impossible to impose the value added tax under the provision of the same Article, shall not be required to pay by approximate computation" shall be added.
同條第五項中「前事業年度の附加価値額に係る附加価値税を納付することを要しなかつたもの」を「概算期間の末日までに前事業年度の附加価値額に係る附加価値税を申告納付しなかつた法人若しくはこれを申告納付することを要しなかつた法人」に、「概算納付」を「概算申告納付」に改める。
In paragraph 5 of the same Article, "A juridical person who was not required to pay value added tax related to the value added amount for the preceding business year" shall be amended as "A juridical person who did not pay by self-assessment or was not required to pay by self-assessment the value added tax relating to the amount of value added for the preceding business year by the last day of the approximate computation period" ;and "make payment by approximate self-assessment" shall be amended as "pay by an approximate self-assessment" .
同條第六項中「第一項又は前項の規定によつて概算納付する法人は、」を「第一項の規定によつて概算納付し、若しくは概算申告納付する法人又は前項の規定によつて概算申告納付する法人は、地方財政委員会規則で定める様式によつて、」に改め、「概算納付書」の下に「又は概算申告書」を加える。
In paragraph 6 of the same Article, "A juridical person who makes payment by approximate self-assessment in accordance with the provision of paragraph 1 or the preceding paragraph, shall" , shall be amended as "A juridical person who makes an approximate payment or payment by an approximate self-assessment in accordance with the provision of paragraph 1 or a juridical person who pays by an approximate self-assessment in accordance with the provision of the preceding paragraph shall, in conformity with the form as provided for the Local Finance Commission Regulation," and "a statement of payment by approximate self-assessment" shall be amended as "a written approximate payment or an approximate return" .
同條に次の三項を加える。
To the same Article, the following three paragraphs shall be added:
７　第一項但書又は第五項の規定によつて概算申告納付する法人のうち加算法によつて附加価値額を算定するものの概算期間の附加価値額は、概算期間の所得並びに概算期間中において支拂うべき給與、利子、地代及び家賃の額の合計額とする。
7　The amount of value added for the approximate computation period of such juridical persons who make payment by approximate self-assessment in accordance with the provision of the proviso to paragraph 1 or paragraph 5 as those who compute the amount of value added by the addition method shall be the total sum of the income for an approximate computation period and the amounts of salaries, interests, land rents and house rents to be paid during the approximate computation period.
８　前項の概算期間の所得並びに概算期間中において支拂うべき給與、利子、地代及び家賃の額は、第三十一條の二第二項及び第三項の規定に準じて算定した額とする。
8　The income for an approximate computation period and the amounts of salaries, interests, land rents and house rents to be paid during the approximate computation period mentioned in the preceding paragraph shall be the amount computed in conformity with the provisions of Article 31-(2) paragraphs 2 and 3.
９　第一項の月数は、暦に従つて計算し、一月に満たない端数を生じた場合においては、これを切り捨てる。
9　The number of months mentioned in paragraph 1 shall be computed in accordance with the calendar, disregarding a fraction of one month.
第三十七條の見出し中「概算納付」の下に「又は概算申告納付」を加え、同條第一項但書中「二分の一」を「十分の七」に改め、「低下すべきこと」の下に「又は第三十四條の規定によつて附加価値税を課することができない額となるべきこと」を、「承認を得た個人は、」の下に「十分の七以下に低下すべき者にあつては」を加え、「概算納付することができる。」を「概算申告納付することができるものとし、同條の規定によつて附加価値税を課することができない額となるべき者にあつては概算納付することを要しないものとする。」に改める。
In the heading of Article 37, "Payment by Approximate Self-Assessment" shall be amended as "Approximate Payment or Payment by Approximate Self-Assessment" ;in the proviso to paragraph 1 of the same Article, "shall come down below one half" shall be amended as "will come down to or below seven-tenths" ;next to "for which the business was conducted in the same year" , "or will become such an amount as that on which it will be impossible to impose the value added tax as provided for in Article 34" shall be added;next to "obtained the approval of the governor of Do, Fu or prefecture" , ", with respect to those whose estimated amount will come down to or below seven-tenths," shall be added; "may make payment by approximate self-assessment" shall be amended as "may pay by an approximate self-assessment" , and next to "in the year concerned" , ", and in the case of those whose estimated amount will become such an amount as that on which it will be impossible to impose the value added tax under the provision of the same Article, shall not be required to pay by approximate computation" shall be added.
同條第二項本文中「前年の附加価値額に係る附加価値税を納付することを要しなかつた個人」を「毎年五月三十一日若しくは九月三十日までに前年の附加価値額に係る附加価値税を申告納付しなかつた個人若しくはこれを申告納付することを要しなかつた個人」に、「概算納付し、」を「概算申告納付し、」に、「概算納付した額を控除した額」を「概算申告納付することを要した額を控除した額」に、「概算納付しなければならない。」を「概算申告納付しなければならない。」に改め、同項但書中「概算納付すべき」を「概算申告納付すべき」に、「二分の一」を「十分の七」に改め、「低下すべきこと」の下に「又は第三十四條の規定によつて附加価値税を課することができない額となるべきこと」を、「承認を得た個人は、」の下に「十分の七以下に低下すべき者にあつては」を加え、「概算納付し、」を「概算申告納付することができるものとし、同條の規定によつて附加価値税を課することができない額となるべき者にあつては概算申告納付することを要しないものとする。また、」に、「概算納付した額を控除した額を概算納付することができる。」を「概算申告納付することを要した額を控除した額を概算申告納付することができるものとし、第三十四條の規定によつて附加価値税を課することができない額となるべき者にあつては概算申告納付することを要しないものとする。」に改める。
In the main clause of paragraph 2 of the same Article, "an individual who was not required to pay the value added tax relating to the value added in the previous year," shall be amended as "an individual who did not pay by self-assessment or was not required to pay by self-assessment the value added tax relating to the amount of value added for the preceding calendar year by May 31 or September 30 or each year" ; "make payment by approximate self-assessment" shall be amended as "pay by an approximate self-assessment" ; "an amount obtained by reducing the amount, paid" shall be amended as "an amount obtained by reducing the amount, required to be paid" ;and the proviso to the same paragraph shall be amended as follows: However, an individual, who, with regard to that part of the tax to be paid by an approximate self-assessment by May 31, has submitted, prior to May 31, an evidence enough to prove that the estimated amount of the value added in the year concerned will down to or below seven-tenths of the amount of taxable basis relating to the amount to be paid by an approximate self-assessment or will become such an amount as that on which it will be impossible to impose the value added tax under the provision of Article 34 and has obtained the approval of the governor of Do, Fu or prefecture, with respect to those whose estimated amount will come down to or below seven-tenths, may pay by an 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 in the case of those whose estimated amount will become such an amount as that on which it will be impossible to impose the value added tax under the provision of the same Article, shall not be required to pay by approximate self-assessment;and an individual, who, with regard to that part of the tax to be paid by approximate selfassessment by September 30, has submitted, prior to September 30, an evidence enough to prove that the estimated amount of the value added in the year concerned will become down to or below seven-tenths of the amount of taxable basis relating to the amount to be paid by approximate self-assessment or will become such an amount as that on which it will be impossible to impose the value added tax under the provision of Article 34 and has obtained the approval of the governor of Do, Fu or prefecture, with respect to those whose estimated amount will come down to or below seventenths, may pay by an approximate self-assessment an amount obtained by reducing the amount, which was required to be 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, and in the case of those whose estimated amount will become such an amount as that on which it will be impossible to impose the value added tax under the provision of Article 34, shall not be required to pay by approximate self-assessment.
同條第六項中「第一項又は第二項の規定によつて概算納付する個人は、」を「第一項の規定によつて概算納付し、若しくは概算申告納付する個人又は第二項の規定によつて概算申告納付する個人は、地方財政委員会規則で定める様式によつて、」に、「概算納付すべき分」を「概算納付し、又は概算申告納付すべき分」に改め、「概算納付書」の下に「又は概算申告書」を加える。
In paragraph 6 of the same Article, "An in-dividual who makes payment by approximate selfassessment in accordance with the provision of paragraph 1 or paragraph 2, shall" shall be amended as "An individual who makes an approximate payment or payment by an approximate self-assessment in accordance with the provision of paragraph 1 or an individual who makes payment by an approximate self-assessment in accordance with the provision of paragraph 2 shall, in conformity with the form as provided for by the Local Finance Commission Regulation," ; "the tax to be paid by approximate self-assessment" shall be amended as "the tax to be paid by approximate computation or by approximate self-assessment" ;and "a return of approximate payment by self-assessment" shall be amended as "a written approximate payment or an approximate return" .
同條に次の一項を加える。
The following one paragraph shall be added to the same Article:
７　第一項の月数は、暦に従つて計算し、一月に満たない端数を生じた場合においては、これを切り捨てる。
7　The number of months mentioned in paragraph 1 shall be computed in accordance with the calendar, disregarding a fraction of one month.
第三十八條第二項中「申告書には、」の下に「地方財政委員会規則で定める様式によつて、」を加え、「概算納付した」を「概算納付し、又は概算申告納付することを要した」に、「支拂つた給與」を「支拂うべき給與」に改める。
In Article 38 paragraph 2, next to "the returns which shall be filed to the governor of Do, Fu or prefecture where the office or place of work is located shall" , ", in conformity with the form as provided for by the Local Finance Commission Regulation," shall be added; "who makes payment by approximate self-assessment under the preceding Article, amount of the value added tax and tax paid by approximate self-assessment" shall be amended as "who was required to make approximate payment or payment by an approximate self-assessment under the preceding Article, the amount of value added, amount of the value added tax and the amount of tax required to be paid by approximate computation or by approximate self-assessment" ;and "house rents paid" shall be amendded as "house rents to be paid" .
同條第三項中「概算納付した」を「概算納付し、又は概算申告納付することを要した」に改める。
In paragraph 3 of the same Article, "paid by approximate self-assessment" shall be amended as "required to be paid by approximate computation or by approximate self-assessment" .
第三十九條の見出し中「修正申告納付」の下に「又は修正概算申告納付」を加え、同條中「第三十五條又は前條」を「第三十五條から前條まで」に改め、「申告書」の下に「又は概算申告書」を加え、「遅滞なく、」を「地方財政委員会規則で定める様式によつて、遅滞なく、」に改め、「修正申告書」の下に「又は修正概算申告書」を加える。
In the heading of Article 39, next to "Payment by Amended Self-Assessment" ; "or Payment by Amended Approximate Self-Assessment" shall be added;in the same Article, "the provision of Article 35 or the preceding paragraph" shall be amended as "the provision of Article 35 to the preceding Article inclusive" ;next to "who has filed returns" , "or approximate returns" shall be added; "without delay," shall be amended as "without delay, in conformity with the form as provided for by the Local Finance Commission Regulation," ;and next to "the amended returns" , "or the amended approximate returns" shall be added.
第四十條第一項中「若しくは前條の規定によつて法人が提出する修正申告書又は第三十六條の規定による概算納付書」を「、第三十六條の規定による概算納付書若しくは概算申告書又は前條の規定によつて法人が提出する修正申告書若しくは修正概算申告書」に改める。
In Article 40 paragraph 1, "or amended return or approximate return which the juridical person shall file in accordance with the provision of the preceding Article" shall be amended as ", written approximate payment or approximate return under the provisions of Article 36, or amended return or amended approximate return which the juridical person shall file in accordance with the provision of the preceding Article" .
同條第四項中「申告」を「申告若しくは概算申告又は修正申告若しくは修正概算申告」に改める。
In paragraph 4 of the same Article, "returning" shall be amended as "returning or approximate returning, or amended returning or amended approximate returning" .
第四十三條の見出し中「概算納付」の下に「、概算申告納付又は修正概算申告納付」を加え、同條第一項第三号及び第四号中「概算納付書」の下に「又は概算申告書」を加える。
In the heading of Article 43, "Payment by Approximate Self-Assessment" shall be amended as "Approximate Payment, Payment by Approximate Self-Assessment or Amended Payment by Approximate Self-Assessment" ;and in paragraph 1 items (3) and (4) of the same Article, "the approximate payment return" shall be amended as "the written approximate payment or approximate return" .
同條同項に次の二号を加える。
The following two items shall be added to the same paragraph of the same Article:
五　第三十九條の規定によつて法人が提出すべき修正概算申告書に虚偽の記載をしてこれを提出した場合において、法人の代表者又は代理人若しくは使用人その他の従業者でその違反行為をした者
(5)　In cases where a false entry is made in the amended approximate return to be filed by the juridical person in accordance with the provision of Article 39 and where it has been filed, a representative, agent, employee or other worker of the juridical person who has committed the act of violation;
六　第三十九條の規定によつて個人が提出すべき修正概算申告書に虚偽の記載をしてこれを提出した者
(6)　Any person who has filed an amended approximate return to be filed by an individual in accordance with the provision of Article 39, by making false entry therein.
第四十四條の見出し中「概算納付書」の下に「、概算申告書等」を加え、同條第一項中「附加価値税の納税義務者が第三十六條第六項又は第三十七條第六項の規定によつて提出すべき概算納付書」を「事業を行う者が第三十五條第五項若しくは第三十八條第四項の規定によつてすべき申告を正当な事由がなくて申告しなかつた場合又は第三十六條第六項、第三十七條第六項又は第三十九條の規定によつて提出すべき概算納付書、概算申告書又は修正概算申告書」に改める。
In the heading of Article 44, "Return of Approximate Payment" shall be amended as "Written Approximate Payment, Approximate Return, etc." ;and in paragraph 1 of the same Article, "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" shall be amended as "a person who conducts business has failed, without justifiable reason, to file the return to be filed in accordance with the provision of Article 35 paragraph 5 or Article 38 paragraph 4, or has failed, without justifiable reason, to file the written approximate payment, approximate return or the amended approximate return to be filed in accordance with the provision of Article 36 paragraph 6, Article 37 paragraph 6 or Article 39," .
同條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In paragraph 3 of the same Article, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and the following one paragraph shall be added next to paragraph 2 as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第四十七條第一項中「第三十五條若しくは第三十八條の規定による申告書」を「第三十五條から第三十八條までの規定による申告書若しくは概算申告書」に、「修正申告書」を「修正申告書若しくは修正概算申告書（以下附加価値税について「修正申告書」と総称する。）」に、「当該申告又は修正申告」を「当該申告若しくは概算申告（以下附加価値税について「申告」と総称する。）又は修正申告若しくは修正概算申告（以下附加価値税について「修正申告」と総称する。）」に改める。
In Article 47 paragraph 1, "returns as provided for in Article 35 or Article 38" shall be amended as "returns or approximate returns as provided for in Article 35 to Article 38 inclusive" ; "the amended returns" shall be amended as "the amended returns or amended approximate returns (hereinafter referred to collectively as" amended returns "with respect to the value added tax)" ; "so returned or amended" shall be amended as "relating to the returning or the approximate returning concerned (hereinafter referred to collectively as" returning "with respect to the value added tax) or the amended returning or amended approximate returning concerned (hereinafter referred to collectively as" amended returning "with respect to the value added tax)" .
同條第二項中「申告書を提出しなかつた場合」を「申告書の提出期限までにこれを提出しなかつた場合」に改める。
Note:The amendment to the part of paragraph 2 of the same Article is not necessary to be made owing to the fact that the English translation of the former provision of the same paragraph stated just the same provision which shall be amended so in the Japanese text.
第四十八條第二項中「第三十五條又は第三十八條」を「第三十五條から第三十八條まで」に改める。
In Article 48 paragraph 2, "Article 35 or Article 38" shall be amended as "Article 35 to Article 38 inclusive" .
第四十九條の見出し中「申告納付」を「納付」に改め、同條第一項中「第三十五條若しくは第三十八條の納期限後にその税金を納付する場合若しくは第三十九條の規定による修正に因り増加した税額を申告納付する場合又は第三十六條若しくは第三十七條の納期限（第四十五條の規定による納期限の延長があつたときは、その延長された納期限とする。以下附加価値税について同様とする。）後に概算納付する場合」を「第三十五條から第三十八條までの納期限後にその税金（第三十九條の規定による修正に因り増加した税額を含む。以下本條において同様とする。）を納付する場合」に改める。
In the heading of Article 49, "Paid by Self-Assessment" shall be amended as "Paid" ;and in paragraph 1 of the same Article, "in case where they make payment of 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" shall be amended as "in cases where they pay their tax (including the amount of tax increased owing to the amendment as provided for in Article 39;hereinafter the same in this Article) after the final date for payment as mentioned in Article 35 to Article 38 inclusive" .
同條第二項中「第三十五條若しくは第三十八條の納期限までに税金を納付しなかつたこと若しくは第三十九條の規定による修正申告を必要としたこと又は第三十六條若しくは第三十七條の納期限までに概算納付しなかつたこと」を「第三十五條から第三十八條までの納期限までにその税金を納付しなかつたこと」に改める。
In paragraph 2 of the same Article, "with respect to the fact that 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" shall be amended as "with respect to the fact that the taxpayers failed to pay their tax by the final date for payment as mentioned in Article 35 to Article 38 inclusive" .
第五十一條第一項中「、百分の五十」を「百分の五十」に改める。
Note:The amendment to the provision of Article 51 paragraph 1 in the English translation is not necessary.(The amendment in the Japanese text is only to remove a misprinted comma.)
第五十二條第二項中「期間の初日」の下に「（新たに設立した法人にあつては設立の日、その年の中途において事業を開始した個人にあつては事業開始の日からそれぞれ二十日を経過した日）」を加える。
In Article 52 paragraph 2, next to "the first day" , "(the day after the lapse of twenty days from the day of establishment with respect to a juridical person newly established or from the day of commencement of business with respect to an individual who commenced business in the middle of the year concerned)" shall be added.
同條第五項中「承認を受けた者が」の下に「前項の規定による指示に従わなかつたと認められる場合、第三十五條から第三十八條までの規定による申告書をその提出期限までに提出しなかつた場合又はその備え付ける帳簿書類が」を加え、「事実又は帳簿書類」を「事実若しくは帳簿書類」に、「その事実」を「当該事由」に改める。
In paragraph 5 of the same Article, "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" shall be amended as "when 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 designation as provided for in the preceding paragraph or when he has not filed the return as provided for in Article 35 to Article 38 inclusive by the final date for filing or when the fact that the books and documents to the maintained by him are" ; "or the fact" shall be amended as ", or the fact" ;and "when the fact occurred" shall be amended as "when the causes concerned occurred" .
第五十三條中「第三十條」の下に「又は第三十一條の二」を加える。
In Article 53, next to "Article 30" , "or Article 31-(2)" shall be added.
第五十四條第一項中「第三十五條、第三十八條若しくは第三十九條の規定によつて附加価値税を申告納付する場合又は第三十六條若しくは第三十七條の規定によつて附加価値税を概算納付する場合」を「第三十五條から第三十九條までの規定によつて附加価値税を申告納付し、概算納付し、概算申告納付し、修正申告納付し、又は修正概算申告納付する場合」に、「又は概算納付する」を「概算納付し、概算申告納付し、修正申告納付し、又は修正概算申告納付する」に改める。
In Article 54 paragraph 1, "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 tax in accordance with the provision of Article 36 or Article 37," shall be amended as "makes the payment by self-assessment, approximate payment, payment by approximate self-assessment, payment by amended self-assessment or payment by amended approximate self-assessment of the value added tax in accordance with the provisions of Article 35 to Article 39 inclusive," ;and "or make the approximate payment by approximate self-assessment of it," shall be amended as ", approximate payment, payment by approximate self-assessment, payment by amended self-assessment or payment by amended approximate self-assessment" .
同條第三項中「又は概算納付書」を「、概算納付書又は概算申告書」に、「又は申告書」を「、概算申告書又は申告書」に、「製造業、電気供給業、ガス供給業、自動車道事業、運河業、さん橋業、船舶ていけい場業及び貨物陸揚場業」を「電気供給業、ガス供給業、運送業のうち地方鉄道事業及び軌道事業並びに倉庫業」に、「従業者の給與額」を「従業者の数」に改める。
In paragraph 3 of the same Article, "or approximate payment return as provided for in Article 35" shall be amended as ", written approximate payment or approximate return as provided for in Article 35" ; "the return or approximate payment return as provided for in Article 37" shall be amended as "the written approximate payment, approximate return or return as provided for in Article 37" ; "the business of manufacturing, electricity supply, gas supply, motor highways, canals, wharves, mooring and cargo unloading," shall be amended as "the business of electricity supply, gas supply, local railways and street-car-lines among the transportation business, and of ware-housing," ;and "the amount of salaries of the employees" shall be amended as "the number of employees" .
同條第四項中「従業者の給與額は、課税標準の算定期間中において従業者に支拂われた給與額の総額とする。」を「従業者の数は、課税標準の算定期間に属する各月の末日現在における従業者の数を合計した数とする。」に改め、同條第五項中「算定期間の各月」を「算定期間に属する各月」に改める。
In paragraph 4 of the same Article, "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" shall be amended as "the number of employees shall be the nmuber obtained by summing up the number of employees as of the end of each month which belongs to the period for the computation of the taxable basis" ;and in paragraph 5 of the same Article, "every month during the period for computation of taxable basis" shall be amended as "each month which belongs to the period for the computation of taxable basis" .
同條に次の二項を加える。
The following two paragraphs shall be added to the same Article:
６　法人又は個人が二以上の道府県において事務所又は事業所を設けて、電気供給業、ガス供給業、運送業のうち地方鉄道事業及び軌道事業並びに倉庫業とその他の事業とをあわせて行う場合における第三項の規定の適用については、これらの事業のうち主たる事業について定められた分割の方法によつて当該法人又は個人の事業の附加価値額を分割するものとする。
6　With respect to the application of the provision of paragraph 3 in the cases where a juridical person or an individual conducts the business of electricity supply, gas supply, local railways and street-car-lines among the transportation business, and of warehousing with other business together by establishing offices or places of work in two or more Do, Fu and prefectures, the amount of value added of the business of the juridical person or individual concerned shall be divided by the method of division provided for concerning the main business among those businesses.
７　この法律に定めるものを除く外、附加価値額の分割について必要な事項は、地方財政委員会規則で定める。
7　Necessary matters concerning the division of the amount of value added shall be provided for by the Local Finance Commission Regulations, excepting those as provided for by this Law.
第三款中第五十七條の次に次の一條を加える。
Next to Article 57, in Part 3, the following one Article shall be added:
（外国法人の場合における主たる事務所又は事業所所在地の道府県知事の意義）
(Definition of Governor of Do, Fu or Prefecture where the Main Office or Place of Work is Located in the Case of an Alien Corporation)
第五十七條の二　外国法人に対する第三十一條の三第三項、第三十五條第一項後段、第五十二條第一項、第五十四條第二項、第五十五條第一項から第四項まで及び第六項、第五十八條第二項並びに第七十四條の二第二項の規定の適用については、これらの規定中主たる事務所又は事業所所在地の道府県知事とあるのは、この法律の施行地において行う事業の経営の責任者が主として執務する事務所又は事業所所在地の道府県知事とする。
Article 57-(2).　With respect to the application of the provisions of Article 31-(3) paragraph 3, the latter part of Article 35 paragraph 1, Article 52 paragraph 1, Article 54 paragraph 2, Article 55 paragraphs 1 to 4 inclusive and paragraph 6, Article 58 paragraph 2 and Article 74-(2) paragraph 2 to an alien corporation, the governor of Do, Fu or prefecture where the main office or place of work is located in these provisions, shall mean the governor of Do, Fu or prefecture where the office or place of work in which the person responsible for the management of the business conducted within the enforcement area of this Law mainly works is located.
第五十八條第四項中「前項」を「第三項」に改め、同項を第五項とし、以下一項ずつ繰り下げ、第三項の次に第四項として次の一項を加える。
In Article 58 paragraph 4, "the preceding paragraph" shall be amended as "paragraph 3" ;the same paragraph shall be made paragraph 5;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 3, the following one paragraph shall be added as paragraph 4:
４　第一項から第三項までの規定による異議の申立は、文書をもつてしなければならない。
4　The filing of the objection under the provisions of paragraphs 1 to 3 inclusive shall be made in writing.
第六十一條第一項中「国税徴收法（明治三十年法律第二十一号）」を「国税徴收法」に改め、第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第九項中「概算納付すべき附加価値税」を「概算納付し、又は概算申告納付すべき附加価値税」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 61 paragraph 1, "the National Tax Collection Law (Law No.31 of 1897)" shall be amended as "the National Tax Collection Law" ;in paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;in paragraph 9, "the value added tax which the taxpayers shall pay by approximate self-assessment" shall be amended as "the value added tax which the taxpayers shall pay by approximate computation or by approximate self-assessment" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七十條に次の但書を加える。
The following proviso shall be added to Article 70:
但し、昭和二十六年十二月三十一日以前に解散した法人で、同日までに清算が結了していないものについては、本節の規定を適用しない。
However, with respect to the juridical person who was dissolved prior to December 31, 1951 and whose liquidation is not completed, the provision of this Section shall not apply.
第七十一條に次の一項を加える。
The following one paragraph shall be added to Article 71:
４　第一項の事業税に相当する税額を算定する場合において適用すべき税率は、昭和二十六年度の事業税の税率とする。
4　The tax rate which shall apply in the case of computation of the amount of tax corresponding to the enterprise tax under paragraph 1 shall be the tax rate of the enterprise tax for the fiscal year 1951-52.
第七十二條第三項但書中「概算納付」を「概算申告納付」に改め、同條に次の一項を加える。
In the proviso to Article 72 paragraph 3, "a payment by approximate self-assessment" shall be amended as "a payment by approximate self-assessment" ;and the following one paragraph shall be added to the same Article:
４　事業を行う法人の昭和二十七年一月一日の属する事業年度の附加価値額に係る附加価値税に限り第五十二條第二項中「当該申告に係る事業年度、概算期間又はこれらに相当する期間の初日（新たに設立した法人にあつては設立の日、その年の中途において事業を開始した個人にあつては、事業開始の日からそれぞれ二十日を経過した日）の前日」とあるのは「昭和二十六年十二月三十一日（昭和二十六年十二月十日以後において新たに設立した法人にあつては、設立の日から二十日を経過した日の前日）」と読み替えるものとする。
4　Only with respect to the value added tax relating to the amount of value added for the business year to which January 1, 1952 belongs of a juridical person who conducts business, "the day preceding the first day (the day after the lapse of twenty days from the day of establishment with respect to a juridical person newly established or from the day of commencement of business with respect to an individual who commenced business in the middle of the year concerned) of the business year, the term for approximate counting or the term corresponding to either one, related to the return concerned" in Article 52 paragraph 2 shall read "December 31, 1951 (the day preceding the day after the lapse of twenty days from the day of establishment with respect to a juridical person newly established after December 10, 1951)" .
第七十三條第一項及び第二項中「概算納付」を「概算申告納付」に改める。
Note:The amendment to Article 73 paragraphs 1 and 2 is not necessary in the English translation.(The amendment is concerned only with the technical revision in the Japanese text.)
第七款中第七十四條の次に次の一條を加える。
Next to Article 74, in Part 7, the following one Article shall be added:
（附加価値税に関する規定が適用される日前に取得した固定資産の取扱）
(Handling of Fixed Assets Acquired Prior to the Day from Which the Provisions concerning the Value Added Tax Apply)
第七十四條の二　昭和二十七年一月一日の属する事業年度又は昭和二十七年度の附加価値税について第五十二條第一項の規定によつて青色申告書を提出することの承認を受けた法人（第三十一條の二第一項の規定の適用を受ける法人を除く。以下本條において同様とする。）又は個人に対しては、その各事業年度又は各年の附加価値額の算定上、法人にあつては昭和二十七年一月一日の属する事業年度の直前の事業年度の末日以前、個人にあつては昭和二十六年十二月三十一日以前に取得した固定資産で、その購入代金が第三十條第七項の特定の支出金額に算入されるべきものであり、且つ、これらの日の後において当該固定資産について法人税法又は所得税法（昭和二十二年法律第二十七号）の規定による減価償却が認められるものは、当該固定資産のこれらの日における帳簿価額を政令で定める基準によつて調整した額をその残存耐用年数で除して得た額（法人にあつてはその額を十二で除して得た額に当該法人の事業年度の月数を乗じて得た額とする。）を同項の特定の支出金額とする。但し、各事業年度又は各年において第三十條第七項の特定の支出金額に算入されるべき額については、法人にあつては昭和二十七年一月一日の属する事業年度の末日までに、個人にあつては昭和二十七年三月三十一日までに、地方財政委員会規則で定める手続によつて、それぞれ事務所又は事業所所在地の道府県知事の承認を受けなければならない。
Article 74-(2).　With respect to a juridical person or an individual who has obtained the approval for filing of blue returns in accordance with the provision of Article 52 paragraph 1 relating to the value added tax for the business year to which January 1, 1952 belongs or for the fiscal year 1952-53 (excluding the juridical person who is subject to the application of the provision of Article 31-(2) paragraph 1;hereinafter the same in this Article), in case there is such property acquired on or prior to the last day of the business year immediately preceding the business year to which January 1, 1952 belongs in the case of the juridical person or on or prior to December 31, 1951 in the case of the individual as that of which purchase price shall be counted in the amount of specific outlay under Article 30 paragraph 7, and when the depreciation provided for by the Corporation Tax Law or the Income Tax Law (Law No.27 of 1947) relating to the property concerned is admitted after either day, the amount obtained by dividing the amount which is obtained by adjusting the book value as of either day of the property concerned by the standard as provided for by Cabinet Order by the number of remaining duration year (in the case of the juridical person, the amount obtained by multiplying the amount, obtained by dividing by twelve the said amount, by the number of months of the business year of the juridical person concerned) shall be made the amount of specific outlay of the same paragraph, in computing the amount of value added for each business year or each calendar year. However, with respect to such amount as shall be counted in the amount of specific outlay under Article 30 paragraph 7 in each business year or each calendar year, an approval of the governor of Do, Fu or prefecture where the office or place of work is located shall be obtained in conformity with the procedures as provided for by the Local Finance Commission Regulation by the last day of the business year to which January 1, 1952 belongs in the case of the juridical person or by March 31, 1952 in the case of the individual.
２　前項但書の場合において、当該法人又は個人が二以上の道府県において事務所又は事業所を設けて事業を行う者であるときは、同項但書の承認は、主たる事務所又は事業所所在地の道府県知事が行うものとする。この場合において、主たる事務所又は事業所所在地の道府県知事が承認を與えたときは、他の関係道府県知事に、遅滞なく、その旨を通知しなければならない。
2　In the case of the proviso to the preceding paragraph, when the juridical person or the individual concerned conducts business by establishing offices or places of work in two or more Do, Fu and prefectures, the approval mentioned in the proviso to the same paragraph shall be given by the governor of Do, Fu or prefecture where the main office or place of work is located. In this case, when the governor of Do, Fu or prefecture where the main office or place of work is located has given the approval, he shall notify it, without delay, to the governors of other Do, Fu and prefectures involved.
３　第一項の固定資産を売却した場合において、その売却額を第三十條第六項の総売上金額に算入するときは、その売却の日の属する事業年度又は年の附加価値額の算定上、帳簿価額を第一項の規定によつて調整した額から同項の規定によつて特定の支出金額に算入された額の累計額を控除した額は、同條第七項の特定の支出金額とする。
3　In the case where the property mentioned in paragraph 1 has been sold and when the amount of sale thereof is counted in the total amount of the sales under Article 30 paragraph 6, the amount obtained by deducting from the amount which is obtained by adjusting the book value in accordance with the provision of paragraph 1 the total sum of the amounts which were counted in the amount of specific outlay in accordance with the provision of the same paragraph shall be made the amount of specific outlay under paragraph 7 of the same Article in computing the amount of value added for the business year of the calendar year to which the day of the selling belongs.
第八十三條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 83 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第九十九條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 99 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第百二條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 102 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第百十四條の次に次の一條を加える。
The following one Article shall be added next to Article 114:
（遊興飲食税の非課税の範囲）
(Scope of Non-imposition of the Amusement, Drinking and Eating Tax)
第百十四條の二　道府県は、学校（学校教育法第一條に規定する学校（大学を除く。）をいう。）の行事として行われる幼兒、兒童又は生徒の修学旅行の場合の旅館その他これに類する施設における飲食及び宿泊に対しては、遊興飲食税を課することができない。
Article 114-(2).　Do, Fu or prefecture shall not impose the amusement, drinking and eating tax on the drinking, eating and hotel charges incurred by infants, children or pupils in a hotel or similar facilities on the occasion of their educational trip made as a regular event of a school (meaning a school provided for in Article 1 of the School Education Law (excluding university)).
第百三十一條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 131 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第百三十四條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 134 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第百四十七條に次の一項を加える。
The following one paragraph shall be added to Article 147:
２　前項各号の税率は、その税率を標準として当該各号に掲げる自動車の種類によつて更に区分することができる。
2　The tax rate of each item of the preceding paragraph may be subdivided in conformity with the kinds of motor-cars enumerated in each item concerned by making the tax rate concerned the standard.
第百五十四條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 154 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第百五十九條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 159 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第百六十四條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 164 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第百六十七條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 167 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第百七十三條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 173 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第百八十七條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 187 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第百九十七條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 197 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 200 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百十七條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 217 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraphs shall be made in writing.
第二百二十二條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 222 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百二十七條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 227 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百三十條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 230 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百四十二條第一項中「六月以下の懲役又は」を削る。
In Article 242 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
第二百四十三條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 243 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百四十五條第一項中「六月以下の懲役又は」を削る。
In Article 245 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
第二百四十六條第一項中「一年以下の懲役若しくは一万円以下の罰金若しくは科料に処し、又は懲役及び罰金を併科する。」を「一万円以下の罰金又は科料に処する。」に改め、同條第二項但書を削る。
In Article 246 paragraph 1, "shall be liable to penal servitude not exceeding one year or a fine or a minor fine not exceeding ten thousand yen or to both." shall be amended as "shall be liable to a fine or a minor fine not exceeding ten thousand yen." ;and the proviso to paragraph 2 of the same Article shall be deleted.
第二百五十條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 250 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百五十三條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 253 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百六十八條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 268 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百七十三條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 273 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百八十二條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 282 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百八十五條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 285 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第二百九十二條第二号から第四号までを次のように改める。
Article 292 item (2) to item (4) inclusive shall be amended as follows:
二　給與所得　所得税法第九條第一項第五号に規定する給與所得をいう。
(2)　Earned income:　The earned income as provided for in Article 9 paragraph 1 item (5) of the Income Tax Law;
三　削除
(3)　Deleted;
四　課税総所得金額　総所得金額から所得税法第十一條の三から同法第十二條までの各條の規定による控除をした金額をいう。但し、市町村は、財政上特別の必要がある場合においては、当該市町村の條例の定めるところによつて、総所得金額から所得税法第十二條の規定による控除のみをした金額とすることができる。
(4)　Amount of total taxable income:　The amount obtained by making deductions as provided for in each Article of Article 11-(3) to Article 12 inclusive of the Income Tax Law from the gross income;however, city, town or village may, in case there exists a special financial necessity, adopt the amount obtained by making only the deduction as provided for in Article 12 of the Income Tax Law from the gross income, in accordance with the provisions of by-law of the city, town or village concerned.
同條第五号中「納付すべき所得税額をいい、同法第五十五條第一項」を「納付すべき所得税額をいい、租税特別措置法（昭和二十一年法律第十五号）第二條の二第二項の規定によつて徴收される所得税額、所得税法第五十五條第一項」に改め、「あわせて徴收される利子税額、」の下に「同法第五十六條の規定によつてあわせて納付しなければならない利子税額、」を、「無申告加算税額、」の下に「同條第四項の規定によつて徴收される源泉徴收加算税額、」を加える。
In item (5) of the same Article, "excluding the amount of the interest tax additionally payable in accordance with the provision of Article 55 paragraph 1 of the same law," shall be amended as "excluding the amount of the income tax collected in accordance with the provision of Article 2-(2) paragraph 2 of the Special Taxation Measures Law (Law No.15 of 1946), the amount of the interest tax additionally payable in accordance with the provision of Article 55 paragraph 1 of the Income Tax Law," ;next to "the amount of the interest tax additionally payable in accordance with the provision of paragraph 6 of the same Article," , "the amount of the interest tax to be paid additionally in accordance with the provision of Article 56 of the same Law" shall be added;and next to "the amount of the non-filing additional tax collected in accordance with the provision of paragraph 3 of the same Article," , "the amount of the withholding additional tax to be collected in accordance with the provision of paragraph 4 of the same Article," shall be added.
同條第六号中「（昭和二十二年法律第二十八号）」を削る。
In item (6) of the same Article, "(Law No.28 of 1947)" shall be deleted.
同條第七号を次のように改める。
Item (7) of the same Article shall be amended as follows:
七　扶養親族　市町村民税の納税義務者と生計を一にする配偶者その他の親族で、その総所得金額が一万五千円以下である者をいう。この場合において、納税義務者が二人以上あるときは、地方財政委員会規則の定めるところによつて、納税義務者のいずれか一人の扶養親族であるものとする。
(7)　Dependent relative:　The spouse or other relative who is co-living with a taxpayer of the inhabitant's tax and whose gross income is not more than fifteen thousand yen;in this case, when there are two or more taxpayers, the person shall be the dependent relative of any one of the taxpayers, as provided for by Local Finance Commission Regulations.
同條に次の四号を加える。
Next to item (9) of the same Article, following four items shall be added:
十　寡婦　女子で、離婚し、若しくはその配偶者が死亡した後、婚姻をしていないもの又は妻で夫の生死が明らかでないもののうち、扶養親族を有するものをいう。
(10)　Widow:　A woman who has not married after her being divorced or the death of her spouse, or a wife whose husband is missing, and who has a dependent relative;
十一　法人税額　法人税法の規定によつて納付すべき法人税（積立金に対するものを除く。）の額で同法第十條の規定によつて控除される所得税額を加算したものをいい、同法第四十二條第一項の規定によつてあわせて納付しなければならない利子税額、同條第六項の規定によつてあわせて徴收される利子税額、同法第四十三條第一項の規定によつて徴收される過少申告加算税額、同條第二項の規定によつて徴收される無申告加算税額及び同法第四十三條の二第一項又は第二項の規定によつて徴收される重加算税額並びに国税徴收法第九條第三項の規定によつて徴收する延滞加算税額を含まないものとする。
(11)　Amount of the Corporation Tax:　Such an amount of the corporation tax (excluding those imposed on reserve fund) to be paid in accordance with the provisions of the Corporation Tax Law as that obtained by adding the amount of the income tax which shall be deducted in accordance with the provision of Article 10 of the same Law, excluding the amount of interest tax to be paid additionally in accordance with the provision of Article 42 paragraph 1 of the same Law, the amount of interest tax to be collected additionally in accordance with the provision of paragraph 6 of the same Article, the amount of the negligence additional tax to be collected in accordance with the provision of Article 43 paragraph 1 of the same Law, the amount of non-filing additional tax to be collected in accordance with the provision of paragraph 2 of the same Article, the amount of the heavy additional tax to be collected in accordance with the provision of Article 43-(2) paragraph 1 or paragraph 2 of the same Article, and the amount of the delinquent additional tax to be collected in accordance with the provision of Article 9 paragraph 3 of the National Tax Collection Law;
十二　所得割　所得税額、課税総所得金額若しくは課税総所得金額から所得税額を控除した金額（以下「所得税額等」と総称する。）を課税標準として課する市町村民税又は法人税額を課税標準として課する市町村民税をいう。
(12)　Per income rate:　The inhabitant's tax imposed with the amount of income tax, the amount of total taxable income or the amount obtained by deducting the amount of income tax from the amount of total taxable income (hereinafter referred to collectively as "the amount of income tax, etc." ) as its taxable basis, or the inhabitant's tax imposed with the amount of corporation tax as its taxable basis;
十三　均等割　均等の額によつて課する市町村民税をいう。
(13)　Per capita rate:　The inhabitant's tax imposed on the basis of an amount of an even rate.
第二百九十三條を次のように改める。
Article 293 shall be amended as follows:
第二百九十三條　削除
Article 293.　Deleted.
第二百九十四條及び第二百九十五條を次のように改める。
Article 294 and Article 295 shall be amended as follows:
（市町村民税の納税義務者等）
(Taxpayers, etc. of the Inhabitant's Tax)
第二百九十四條　市町村民税は、第一号及び第三号の者に対しては均等割額及び所得割額の合算額によつて、第二号及び第四号の者に対しては均等割額によつて課する。
Article 294.　The inhabitant's tax shall be imposed on persons falling under items (1) and (3) in terms of the total of amounts of per capita rate and per income rate, and on persons falling under items (2) and (4) in terms of an amount of per capita rate:
一　市町村内に住所を有する個人
(1)　Individual persons who have permanent residences in a city, town or village;
二　市町村内に事務所、事業所又は家屋敷を有する個人で当該市町村内に住所を有しない者
(2)　Individual persons who have offices, places of work or residential houses in a city, town or village, but who have not permanent residences in that city, town or village;
三　市町村内に事務所又は事業所を有する法人
(3)　Juridical persons who have offices or places of work in a city, town or village;
四　市町村内に事務所又は事業所を有する法人でない社団又は財団で代表者又は管理人の定のあるもの
(4)　Incorporations or foundations which are not juridical person, having offices or places of work in a city, town or village and having nominated their representatives or administrators.
（個人の市町村民税の非課税の範囲）
(Scope of Exemption of the Inhabitant's Tax for Individual Person)
第二百九十五條　市町村は、左の各号の一に該当する者に対しては、市町村民税を課することができない。
Article 295.　City, town or village may not impose the inhabitant's tax on the person who falls under any one of the following items:
一　前年中において所得を有しなかつた者
(1)　A person who had no income in the preceding year;
二　生活保護法の規定による生活扶助を受けている者
(2)　A person who is receiving the livelihood aid under the provisions of the Livelihood Protection Law;
三　不具者、未成年者、六十五年以上の者又は寡婦（これらの者が前年中において十万円をこえる所得を有した場合を除く。）
(3)　A disable person, minor, a person of sixty-five or more years of age or a widow (excluding those who had a gross income over one hundred thousand yen in the preceding year).
２　市町村は、同居の妻（夫が均等割の納税義務を負わない場合を除く。）に対しては、均等割を課することができない。
2　City, town or village may not impose the per capita rate on co-living wives (excluding the case where the husbands are not obligated to pay the per capita rate).
第二百九十六條中「土地区画整理組合、」の下に「健康保險組合、健康保險組合連合会、国民健康保險組合、国民健康保險の事業を行う法人、国民健康保險団体連合会、農業共済組合、農業共済組合連合会、漁船保險組合及び木船保險組合並びに森林法（明治四十年法律第四十三号）、農業協同組合法（昭和二十二年法律第百三十二号）、消費生活協同組合法（昭和二十三年法律第二百号）、水産業協同組合法（昭和二十三年法律第二百四十二号）又は中小企業等協同組合法（昭和二十四年法律第百八十一号）による組合（企業組合を除く。）若しくは連合会で政令で定めるもの、」を加え、「及び国家公務員法（昭和二十二年法律第百二十号）第九十八條の規定に基く国家公務員の組合その他の団体」を「、国家公務員法（昭和二十二年法律第百二十号）第九十八條の規定に基く国家公務員の団体及び地方公務員法（昭和二十五年法律第二百六十一号）第五十四條の規定に基く地方公務員の団体」に改める。
In Article 296, next to "street block adjustment associations," shall be added "health insurance associations, federations of health insurance associations, national health insurance associations, juridical persons conducting the business of national health insurance, federations of national health insurance organizations, agricultural mutual aid associations, federations of agricultural mutual aid associations, fishing boats insurance associations, wooden vessels insurance associations, and associations (excepting joint enterprise cooperatives) or federations thereof, as provided for by Cabinet Order, under the Forest Law (Law No.43 of 1907), the Agricultural Cooperative Association Law (Law No.132 of 1947), the Consumer's Livelihood Cooperative Association Law (Law No.200 of 1948), the Fisheries Cooperative Association Law (Law No.242 of 1948) or the Smaller Enterprise, etc. Cooperative Law (Law No.181 of 1949)," ;and "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)" shall be amended as ", the organizations of the national public service personnel under the provisions of Article 98 of the National Public Service Law (Law No.120 of 1947) and the organizations of the local public service personnel under the provisions of Article 54 of the Local Public Service Law (Law No.261 of 1950)" .
第二百九十七條を次のように改める。
Article 297 shall be amended as follows:
（所得税額等の意義）
(Definition of the Amount of Income Tax, etc.)
第二百九十七條　第二百九十四條第一号の者に対して課する市町村民税の課税標準である所得税額等は、前年の所得について同年において適用された所得税法の規定に基いて算定したものとする。
Article 297.　The amount of income tax, etc. which are the taxable basis of the inhabitant's tax imposed on the persons mentioned in Article 294 item (1) shall be those computed in regard to the income of the preceding year in accordance with the provisions of the Income Tax Law which applied in the same year.
第二百九十八條第一項各号列記以外の部分中「第一号若しくは第二号」を「第一号から第三号まで」に、同項第三号中「前二号」を「前三号」に改め、同号を第四号とし、第二号の次に第三号として次の一号を加える。
In the main clause of Article 298 paragraph 1, "item (1) or item (2)" shall be amended as "item (1) to item (3) inclusive" ; "the preceding two items" in item (3) of the same paragraph shall be amended as "the preceding three items" ;the same item shall be made item (4);and next to item (2), the following one item shall be added as item (3):
三　給與支拂報告書を提出する義務がある者及び特別徴收義務者
(3)　Persons who are obligated to file the report on payment of salaries, and the special collectors;
第三百二條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 302 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第三百三條を次のように改める。
Article 303 shall be amended as follows:
（市町村民税の申告義務）
(Obligation of Returning of the Inhabitant's Tax)
第三百三條　第二百九十四條第一号の者は、毎年四月三十日までに、当該市町村の條例の定めるところによつて、前年の総所得金額、所得税額等、第二百九十五條の規定に該当する事実の有無その他必要な事項を一月一日現在の住所所在地の市町村長に申告しなければならない。
Article 303.　The person under Article 294 item (1) shall, as provided for by by-law of the city, town or village concerned, file a return not later than April 30 each year with the mayor of the city, town or village where his permanent residence as of January 1 is located stating the gross income and the amount of income tax, etc. of the preceding year, the existence of the fact falling under the provisions of Article 295 and other necessary matters.
２　第二百九十四條第二号から第四号までの者は、毎年四月三十日までに、一月一日現在において有する事務所、事業所又は家屋敷の所在をその所在地の市町村長に申告しなければならない。
2　Persons under Article 294 item (2) to item (4) inclusive shall return the locality of their office, place of work or residential house owned as of January 1 to the mayor of the city, town or village concerned where it is located not later than April 30 each year.
３　第二百九十四條第一号の者で前年中において俸給、給料、賃金、歳費、年金、恩給及び賞與並びにこれらの性質を有する給與（以下「給與」と総称する。）の支拂を受けたものは、毎年二月十日までに、当該市町村の條例の定めるところによつて、同年中の給與所得の金額、給與の支拂を受ける際に徴收された所得税額、第二百九十五條の規定に該当する事実の有無その他必要な事項を一月一日現在の住所所在地の市町村長に申告しなければならない。
3　Persons who fall under Article 294 item (1) and received the salaries, pay, wages, yearly allowances, annuities, pensions, bonuses and other compensations of similar nature (hereinafter collectively referred to as "salaries" ) during the preceding year shall, in accordance with the provisions of the by-law of the city, town or village concerned, file a return not later than February 10 each year with the mayor of the city town or village where his permanent residence as of January 1 is located, stating the amount of earned income, the amount of income tax which was collected at the time of receiving of the salaries during the same year, the existence of the facts falling under the provisions of Article 295 and other necessary matters.
４　前項の申告をした者で前年中において給與所得以外の所得を有しなかつたものは、第一項の申告をすることを要しないものとする。
4　Persons who have filed the return mentioned in the preceding paragraph and did not receive any income other than the carned income during the preceding year shall not be required to file a return mentioned in paragraph 1.
第三百四條中「第二百九十四條第一項第一号」を「第二百九十四條第一号」に改め、「その申告期限後に、」の下に「所得税法第二十七條第一項の規定によつて提出することができる申告書を提出した場合又は」を加え、「又は所得税額」を「若しくは所得税額」に、「又は同法第四十八條第五項」を「若しくは同法第四十八條第五項」に、「その通知を受けた日」を「その申告書を提出し、又はその通知を受けた日」に改める。
In Article 304, "Article 294 paragraph 1 item (1)" shall be amended as "Article 294 item (1)" ;next to "under Article 294 paragraph 1 item (1) has" , "filed the return which he may file in accordance with the provision of Article 27 paragraph 1 of the Income Tax Law or has" shall be added; ", or notification of determination as provided for in Article 48 paragraph 5" shall be amended as "or notification of determination as provided for in Article 48 paragraph 5" ;and the day of the receipt of such notification "shall be amended as" the day of the filing of such return or receipt of such notification".
第三百六條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 306 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第三百七條及び第三百八條を次のように改める。
Article 307 and Article 308 shall be amended as follows:
（給與支拂報告書の提出義務）
(Obligation to File the Report on Payment of Salaries)
第三百七條　一月一日現在において給與の支拂をしている者で当該給與の支拂をする際、所得税法第三十八條第一項の規定によつて所得税を徴收する義務があるものは、二月十日までに、地方財政委員会規則の定めるところによつて、当該給與の支拂を受けている者についてその者に係る前年中の給與所得の金額、所得税額その他必要な事項を当該給與の支拂を受けている者の一月一日現在における住所所在の市町村別に作成された給與支拂報告書に記載し、これを当該市町村の長に提出しなければならない。
Article 307.　Persons who pay salaries as of January 1 and are obligated to collect the income tax in accordance with the provision of Article 38 paragraph 1 of the Income Tax Law at the time of the payment of the salaries concerned shall describe the amount of salary income and the amount of income tax in the preceding year and other necessary matters concerning the persons who are receiving the payment of salaries in the report on the payment of salaries prepared by each city, town or village where the permanent residence as of January 1 of the persons who are receiving the payment of salaries concerned is located, and file it with the mayor of the city, town or village concerned in accordance with the provisions of the Local Finance Commission Regulation not later than February 10.
（昭和二十五年中の給與所得に係る給與支拂報告書の提出期限の特例）
(Exception to the Final Date for Filing of the Report on Payment of Salaries relating to the Earned Income for the Year 1950)
第三百八條　昭和二十五年中の給與所得に係る給與支拂報告書の提出については、前條中「一月一日」とあるのは、「昭和二十六年四月一日」と、「二月十日」とあるのは、「昭和二十六年四月二十日」と読み替えるものとする。
Article 308.　With respect to the filing of the report on payment of salaries relating to the earned income for the year 1950, in the preceding Article, "January 1" shall read "April 1, 1951" and "February 10" shall read "April 20, 1951" .
第三百九條の見出し中「源泉徴收票等の写」を「給與支拂報告書」に改め、同條中「源泉徴收票等の写」を「給與支拂報告書」に、「政府に提出した源泉徴收票等と異なつた内容の」を「虚偽の」に改める。
In the heading of Article 309, "a Copy of the Withholding Certificate, etc." shall be amended as "Report on Payment of Salaries" ;in the same Article, "a copy of the withholding certificate, etc." shall be amended as "the report on payment of salaries" ;and "containing entries different from those in the withholding certificate, etc. submitted to the national government" shall be amended as "containing false entries" .
第三百十條を次のように改める。
Article 310 shall be amended as follows:
（源泉徴收票又はその写の添附義務）
(Obligation to Attach the Withholding Certificate or its Copy)
第三百十條　第三百三條第三項の規定によつて給與所得に係る申告書を提出する義務がある者は、当該申告書に所得税法第六十二條第一項の規定によつて交付されるべき源泉徴收票又はその写を添附しなければならない。
Article 310.　The person who is obligated to file the return relating to the earned income in accordance with the provision of Article 303 paragraph 3 shall attach the withholding certificate to be delivered in accordance with the provision of Article 62 paragraph 1 of the Income Tax Law or its copy to the return concerned.
第三百十一條の見出し中「均等割額によつて課する市町村民税」を「均等割」に改め、同條第一項中「均等割額によつて課する市町村民税」を「均等割」に、「第二百九十四條第一項第一号」を「第二百九十四條第一号」に、「同條同項第三号」を「同條第三号若しくは第四号」に、「第二百九十四條第一項第三号」を「第二百九十四條第三号又は第四号」に、「八百円」を「七百円」に、「六百円」を「五百円」に、「四百円」を「三百円」に改め、同條第二項中「第二百九十四條第一項第一号」を「第二百九十四條第一号」に、「千円」を「九百円」に、「七百五十円」を「六百五十円」に、「五百円」を「四百円」に、「同條同項第三号」を「同條第三号又は第四号」に改める。
In the heading of Article 311, "the Inhabitant's Tax Imposed on a Per Capita Basis" shall be amended as "the Per Capita Rate" ;in paragraph 1 of the same Article, "the inhabitant's tax imposed on a per capita basis" shall be amended as "tax of the per capita rate" ; "Article 294 paragraph 1 item (1)" shall be amended as "Article 294 item (1)" ; "item (3) of the same paragraph of the same Article" shall be amended as "item (3) or item (4) of the same Article" ; "Article 294 paragraph 1 item (3)" shall be amended as "Article 294 item (3) or item (4)" ; "800 yen" shall be amended as "700 yen" ; "600 yen" shall be amended as "500 yen" ;and "400 yen" shall be amended as "300 yen" ;in paragraph 2 of the same Article, "Article 294 paragraph 1 item (1)" shall be amended as "Article 294 item (1)" ; "1,000 yen" shall be amended as "900 yen" ; "750 yen" shall be amended as "650 yen" ; "500 yen" shall be amended as "400 yen" ;and "item (3) of the same paragraph of the same Article" shall be amended as "item (3) or item (4) of the same Article" .
第三百十二條の見出し中「均等割額によつて課する市町村民税」を「均等割」に改め、同條各号列記以外の部分中「その者に対して均等割額によつて課する市町村民税」を「その者に対して課する均等割」に改め、同條第一号を次のように改める。
In the heading of Article 312, "the Inhabitant's Tax Imposed on a Per Capita Basis" shall be amended as "the Per Capita Rate" ;in the main clause of the same Article, "the inhabitant's tax imposed on a per capita basis to the person concerned" shall be amended as "the per capita rate imposed on the person concerned" ;and item (1) of the same Article shall be amended as follows:
一　均等割を納付する義務がある扶養親族を二人以上有する者及び当該扶養親族
(1)　A person who has two or more dependent relatives who are obligated to pay the per capita rate, and the dependent relatives concerned;
同條第二号及び第四号を削り、第三号を第二号とする。
Items (2) and (4) of the same Article shall be deleted;and item (3) shall be made item (2).
第三百十三條の見出し中「所得税額等を課税標準とする市町村民税」を「所得割」に改め、同條に次の三項を加える。
In the heading of Article 313, "the Inhabitant's Tax with the Amount of Income Tax or other Factors as its Taxable Basis" shall be amended as "Per Income Rate" ;and the following three paragraphs shall be added to the same Article:
４　前二項の場合における税率は、所得割額が当該各項の規定による課税標準額に応じて逓増するように定めることができる。
4　The tax rate in the case of the preceding two paragraphs may be fixed so that the amount of per income rate may increase gradually in proportion to the amount of taxable basis under the provision of each paragraph concerned.
５　法人税額を課税標準として課する市町村民税（以下「法人税割」という。）の標準税率は、百分の十五とする。但し、標準税率をこえて課する場合においても、百分の十六をこえることができない。
5　The standard rate of the inhabitant's tax imposed with the amount of the corporation tax as its taxable basis (hereinafter referred to as "per corporation tax rate" ) shall be fifteen-hundredths. In cases where the tax is imposed in excess of the standard rate, however, the rate shall not exceed sixteen-hundredths.
６　法人税割の税率は、第三百二十一條の八に規定する法人税額の課税標準の算定期間の末日現在における税率による。
6　The rate of the per corporation tax rate shall be the rate as of the last day of the period for computation of the taxable basis of the amount of corporation tax as provided for in Article 321-(8).
第三百十四條を次のように改める。
Article 314 shall be amended as follows:
（昭和二十六年度分の市町村民税に係るこの法律の規定の適用）
(Application of the Provisions of this Law relating to the Inhabitant's Tax for the Fiscal Year 1951-52)
第三百十四條　昭和二十六年度分の市町村民税に限り、左の表の各項に掲げる條項の上欄に掲げる規定は、同表の下欄に掲げる規定にそれぞれ読み替えるものとする。
Article 314.　Only with respect to the inhabitant's tax for the fiscal year 1951-52, the provisions listed in the middle column of clauses of the respective paragraphs of the following table shall respectively read the provisions listed in the right column:
條項 読み替えられる規定 読み替える規定
第三百三條第一項 一月一日 昭和二十六年四月一日
第三百三條第二項 一月一日 昭和二十六年四月一日
第三百三條第三項 毎年二月十日 昭和二十六年四月二十日
一月一日 昭和二十六年四月一日
第三百十五條第一号 所得税法第二十六條第一項の確定申告書 所得税法の一部を改正する法律（昭和二十六年法律第六十三号）による改正前の所得税法（「改正前の所得税法」という。以下本條において同様とする。）第二十六條第一項の確定申告書又は同法第二十六條の二第一項の農業確定申告書
第三百十五條第二号 所得税法第二十七條第一項の修正確定申告書 改正前の所得税法第二十七條第一項の修正確定申告書若しくは農業修正確定申告書
第三百十八條 当該年度の初日の属する年の一月一日 昭和二十六年四月一日
第三百二十一條の四第一項 同年四月十五日 昭和二十六年六月十五日
第三百二十一條の五第一項 四月十五日 昭和二十六年六月十五日
十二分の一 十分の一
第三百二十一條の五第二項 四月十五日 六月十五日
四月 六月
Article Provision to be Read Provision to Read
Article 303 paragraph 1 January 1 April 1, 1951
Article 303 paragraph 2 January 1 April 1, 1951
Article 303 paragraph 3 {February 10 each year April 20, 1951
April 1, {January 1 1951
Article 315 item (1) The final return mentioned in Article 26 paragraph 1 of the Income Tax Law The final return mentioned in Article 26 paragraph 1 of the Income Tax Law before amendment by the Law for Partial Amendment to the Income Tax Law, (Law No.63 of 1951)(referred to as "the pre-amendment Income Tax Law" ;hereinafter the same in this Article) or the agricultural final return mentioned in Article 26-(2) paragraph 1 of the same Law
Article 315 item (2) The revised final return mentioned in Article 27 paragraph 1 of the Income Tax Law The revised final return or the agricultural revised final return mentioned in Article 27 paragraph 1 of the pre-amendment Income Tax Law
Article 318 January 1 of the year to which the first day of the fiscal year concerned belongs April 1, 1951
Article 321-(4) paragraph 1 April 15 of the same year June 15, 1951
Article 321-(5) paragraph 1 {April 15 June 15, 1951
{One-twelfth One-tenth
Article 321-(5) paragraph 2 {April 15 June 15
{April June
第三百十五條第一号中「又は同法第二十六條の二第一項の農業確定申告書」を削り、同條第二号中「若しくは農業修正確定申告書」を削り、同條第三号を第四号とし、第二号の次に第三号として次の一号を加える。
In Article 315 item (1), "or the agricultural final return mentioned in Article 26-(2) paragraph 1 of the same Law" shall be deleted;in item (2) of the same Article, "or the agricultural revised final return" shall be deleted;item (3) of the same Article shall be made item (4);and the following one item shall be added next to item (2) as item (3):
三　所得税法第二十六條第二項本文の規定によつて同條第一項に規定する確定申告書の提出を要しない者が課されるべき所得税を同法第三十八條第一項又は第四十條の規定によつて徴收すべき者がこれを徴收しなかつたとき、又は徴收した所得税額が過少であると認められるとき。
(3)　In cases where the person who shall collect the income tax, to be imposed on the person who is not required to file, in accordance with the provision of the main clause of Article 26 paragraph 2 of the Income Tax Law, the final return as provided for in paragraph 1 of the same Article, in accordance with the provision of Article 38 paragraph 1 or Article 40 of the same Law has failed to collect it or where the amount of income tax collected is considered too low.
第三百十八條及び第三百十九條を次のように改める。
Article 318 and Article 319 shall be amended as follows:
（市町村民税の賦課期日）
(Date for Imposition of the Inhabitant's Tax)
第三百十八條　市町村民税（法人税割を除く。）の賦課期日は、当該年度の初日の属する年の一月一日とする。
Article 318.　The date for imposition of the inhabitant's tax (excluding the per corporation tax rate) shall be January 1 of the year to which the first day of the fiscal year concerned belongs.
（市町村民税の徴收の方法）
(Method of Collection of the Inhabitant's Tax)
第三百十九條　市町村民税の徴收については、第三百二十一條の三の規定によつて特別徴收の方法による場合又は第三百二十一條の八の規定（第三百二十一條の十の規定の適用がある場合を含む。）によつて申告納付の方法による場合を除く外、普通徴收の方法によらなければならない。
Article 319.　The collection of the inhabitant's tax shall be made by means of ordinary collection except for the case where the collection is made by means of the special collection in accordance with the provision of Article 321-(3) or the case where it is made by means of the payment by self-assessment in accordance with the provisions of Article 321-(8)(including the case where the provisions of Article 321-(10) apply).
同條の次に次の一條を加える。
Next to the same Article, the following one Article shall be added:
（市町村民税の普通徴收の手続）
(Procedure for Ordinary Collection of the Inhabitant's Tax)
第三百十九條の二　市町村民税を普通徴收の方法によつて徴收しようとする場合において納税者に交付する徴税令書には、個人に係るものにあつては所得割額及び均等割額の合算額から第三百二十一條の四第一項の特別徴收税額（二以上の特別徴收義務者に徴收させている場合においては、その合計額とする。以下第二項において同様とする。）を控除した額並びにこれらの算定の基礎を、法人に係るものにあつては均等割額を、それぞれ記載しなければならない。
Article 319-(2).　The tax bills to be delivered to taxpayers shall, in the case where the inhabitant's tax is to be collected by means of the ordinary collection, contain the amount obtained by deducting the amount of tax collected by the special collection under Article 321-(4) paragraph 1 (in the case where two or more special collectors are caused to collect, the total sum thereof;hereinafter the same in paragraph 2) from the total amount of per income rate and per capita rate and the basis of the computation of those amounts with respect to those relating to individual persons, and the amount of per capita rate with respect to those relating to juridical persons.
２　前項の徴税令書のうち、特別徴收の方法によつて徴收される市町村民税がある納税者に係るものには、当該納税者が当該年度の中途において給與の支拂を受けなくなつたこと等に因り市町村民税を特別徴收の方法によつて徴收されないこととなつた場合においては、第三百二十一條の四第一項の特別徴收税額のうちその特別徴收の方法によつて徴收されないこととなつた額は普通徴收の方法によつて徴收されるものであることをあわせて記載しなければならない。
2　Among tax bills mentioned in the preceding paragraph, those which are related to the taxpayers who are obligated to pay the inhabitant's tax to be collected by means of special collection shall, in cases where the taxpayers concerned have become not subject to the collection of the inhabitant's tax by means of special collection owing to the fact that they receive no more salaries in the middle of the fiscal year concerned and other facts, contain additionally the fact that such an amount of tax collected by special collection under Article 321-(4) paragraph 1 as has become not subject to the collection by means of the special collection shall be collected by means of the ordinary collection.
３　第一項の徴税令書は、遅くとも、納期限前十日までに納税者に交付しなければならない。
3　The tax bills mentioned in paragraph 1 shall be delivered to the taxpayers by the day ten days before the final date for payment at the latest.
第三百二十條を次のように改める。
Article 320 shall be amended as follows:
（普通徴收に係る市町村民税の納期）
(Period for Payment of the Inhabitant's Tax relating to Ordinary Collection)
第三百二十條　普通徴收の方法によつて徴收する市町村民税の納期は、個人に対して課するものにあつては六月、八月、十月及び一月中（均等割のみを課する場合にあつては、六月中）において、法人に対して課するものにあつては六月中において、それぞれ当該市町村の條例で定める。但し、特別の事情がある場合においては、これと異なる納期を定めることができる。
Article 320.　The period for payment of the inhabitant's tax to be collected by means of the ordinary collection shall be fixed by the by-law of the city, town or village concerned at a certain period in the months of June, August, October and January (in the case where only per capita rate is imposed, June) in regard to individual persons and at a certain period in the month of June in regard to juridical persons. However, the period may be fixed differently in case there exist special circumstances.
第三百二十一條第三項中「千分の五」を「百分の一」に改める。
In Article 321 paragraph 3, "0.5 per cent" shall be amended as "multiplying one-hundredth" .
同條の次に次の十四條を加える。
Next to the same Article, the following fourteen Articles shall be added:
（普通徴收に係る市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴收）
(Alteration or Determination of Amounts of Imposition of the Inhabitant's Tax concerning Ordinary Collection and the Collection of Arrearage Charge on those Amounts)
第三百二十一條の二　市町村長は、普通徴收の方法によつて徴收する市町村民税について第三百四條の規定による申告があつた場合又は第三百二十五條の規定によつて所得税の更正若しくは決定に関する書類を閲覧し、その賦課した税額を変更し、若しくは賦課されるべきであつた市町村民税を賦課する必要を認めた場合においては、既に第三百十五條又は第三百十六條の規定を適用して市町村民税を賦課していた場合を除く外、直ちに不足税額（変更に因る不足税額又は賦課されるべきであつた税額をいう。以下本條において同様とする。）を追徴しなければならない。
Article 321-(2).　The mayor of city, town or village shall, in cases where the return as provided for in Article 304 has been made with respect to the inhabitant's tax to be collected by means of the ordinary collection or where he has inspected the papers relating to the revision or determination of the income tax in accordance with the provision of Article 325 and where 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 immediately the shortage of tax amount (meaning the shortage of tax amount after the alteration or the tax amount which should have been imposed;hereinafter the same in this Article) additionally, except the cases where the inhabitant's tax has been already imposed by applying the provision of Article 315 or Article 316.
２　前項の場合においては、市町村の徴税吏員は、不足税額をその決定があつた日までの納期の数で除して得た額に第三百二十條の各納期限（第三百二十二條の規定による納期限の延長があつたときは、その延長された納期限とする。）の翌日から納付の日までの期間に応じ、当該不足税額が百円以上であるときは百円（百円未満の端数があるときは、これを切り捨てる。）について一日四銭の割合を乗じて計算した金額に相当する延滞金額を加算して徴收しなければならない。但し、延滞金額が十円未満である場合においては、これを徴收しない。
2　In the case of the preceding paragraph, tax official of a city, town or village shall collect an amount obtained by dividing the shortage of tax amount by the number of periods for payment up to the day of determination additionally with the amount of the arrearage charge corresponding to the amount, if the shortage of tax amount concerned is one hundred yen or more, computed by multiplying it by a rate of four sen per diem per one hundred yen (a fraction of one hundred yen shall be omitted, if any) according to the period from the day following each final date for payment mentioned in Article 320 (in cases where the postponement of the final date for payment has been made in accordance with the provision of Article 322, the final date for payment so postponed) 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.
３　市町村長は、納税者が第一項の規定によつて不足税額を追徴されたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
3　The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, in cases where he considers that there exists an inevitable cause for the taxpayers having been subjected to the additional collection of the shortage of tax amount in accordance with the provision of paragraph 1.
（市町村民税の特別徴收）
(Special Collection of the Inhabitant's Tax)
第三百二十一條の三　市町村は、納税義務者が当該年度の初日の属する年の前年中において給與の支拂を受けた者であり、且つ、同日において給與の支拂を受けているものである場合においては、当該納税義務者に対して課する市町村民税の全部又は一部を特別徴收の方法によつて徴收することができる。
Article 321-(3).　City, town or village may, in cases where the taxpayers are those who received the payment of salaries during the year preceding the year to which the first day of the fiscal year concerned belongs and who are receiving the payment of salaries on the same day, collect the whole or a part of the inhabitant's tax to be imposed on the taxpayers concerned by means of the special collection.
（特別徴收義務者の指定等）
(Designation, etc. of the Special Collector)
第三百二十一條の四　市町村は、前條の規定によつて特別徴收の方法によつて市町村民税を徴收しようとする場合においては、当該年度の初日において同條の納税義務者に対して給與の支拂をしている者（他の市町村内において給與の支拂をしている者を含む。）のうち所得税法第三十八條第一項の規定によつて給與の支拂をする際所得税を徴收して納付する義務がある者を当該市町村の條例によつて特別徴收義務者として指定し、これに徴收させなければならない。この場合においては、当該市町村の長は、当該年度の初日の属する年の前年中に当該納税義務者に支拂われた給與所得に係る所得割額及び均等割額の合算額（「特別徴收税額」という。以下市町村民税について同様とする。）を特別徴收の方法によつて徴收する旨を、同年四月十五日までに、当該特別徴收義務者及びこれを経由して当該納税義務者に通知しなければならない。
Article 321-(4).　City, town or village shall, in cases where it intends to collect the inhabitant's tax by means of the special collection in accordance with the provision of the preceding Article, designate, in accordance with the provisions of by-law of the city, town or village concerned, the persons who are obligated to collect and pay the income tax at the time of paying salaries in accordance with the provision of Article 38 paragraph 1 of the Income Tax Law as the special collector from among those who are paying salaries to the taxpayers under the same Article as of the first day of the fiscal year concerned (including those who are paying salaries in other city, town or village), and cause them to collect it. In this case, the mayor of the city, town or village concerned shall notify the special collector concerned and the taxpayer concerned through him by April 15 of the same year to the effect that he intends to collect the total sum of the amount of per income rate relating to the earned income paid to the taxpayer concerned during the year preceding the year to which the first day of the fiscal year concerned belongs and the amount of per capita rate (referred to as "the amount of tax of special collection" ;hereinafter the same with respect to the inhabitant's tax) by means of the special collection.
２　前項の場合において、同一の納税義務者に対して給與の支拂をしている者が二以上あるときは、市町村は、当該市町村の條例によつてこれらの支拂をする者の全部又は一部を特別徴收義務者として指定しなければならない。この場合において、特別徴收義務者として二以上の者を指定したときは、特別徴收税額をこれらの者が当該年度中にそれぞれ支拂うべき給與の額にあん分して、これを徴收させることができる。
2　In the case of the preceding paragraph, when there are two or more persons who are paying salaries to one taxpayer, city, town or village shall designate the whole or a part of those persons as the special collector by the by-law of the city, town or village concerned. In this case, when it has designated two or more persons as the special collector, it may cause them to collect the amount of tax of special collection, dividing the above amount in proportion to the amount of salaries which those persons shall pay respectively during the fiscal year concerned.
（特別徴收税額の納入の義務等）
(Obligation, etc. of Delivery of the Amount of Tax of Special Collection)
第三百二十一條の五　前條の特別徴收義務者は、同條の規定によつて四月十五日までに通知を受け取つた場合においては、当該通知に係る特別徴收税額の十二分の一の額（以下「月割額」という。）を給與の支拂をする際毎月徴收し、その徴收した月の翌月の十日までに、これを当該市町村に納入する義務を負う。
Article 321-(5).　The special collector under the preceding Article shall, in cases where he has received the notification by April 15 in accordance with the provisions of the preceding Article, be obligated to collect every month the amount of one-twelfth of the amount of tax of special collection relating to the notification concerned (hereinafter referred to as "amount per month" ) at the time of the payment of salaries, and to deliver it to the city, town or village concerned by 10th of the month following the month of collection.
２　前項の特別徴收義務者は、前條の規定によつてその者が徴收すべき特別徴收税額に係る市町村民税の納税義務者が当該特別徴收義務者から給與の支拂を受けないこととなつた場合においては、その事由が発生した日の属する月の翌月（その事由が発生した日が当該年度の四月十五日前である場合においては、四月）以降の月割額は、これを徴收して納入する義務を負わない。
2　The special collector under the preceding paragraph shall not, in cases where the taxpayer of the inhabitant's tax relating to the amount of tax of special collection to be collected by the special collector in accordance with the provision of the preceding Article comes not to receive the payment of salaries from the special collector concerned, be obligated to collect and deliver the amount per month of and after the month following the month to which the day on which the cause occurred belongs (in cases where the day on which the cause occurred is prior to April 15 of the fiscal year concerned, April).
３　前項の場合においては、特別徴收義務者は、同項の事由が発生した日の属する月の翌月の十日までに、地方財政委員会規則で定める様式によつて、給與の支拂を受けないこととなつた納税義務者の氏名、その者に係る特別徴收税額のうち既に徴收した月割額の合計額その他必要な事項を記載した届出書を当該特別徴收に係る納入金を納入すべき市町村の長に提出しなければならない。
3　In the case of the preceding paragraph, the special collector shall file the report containing the name of the taxpayer who has come not to receive the payment of salaries, the total sum of the amounts per month which have been already collected out of the amount of tax of special collection relating to the person concerned and other necessary matters in conformity with the form as fixed by the Local Finance Commission Regulation to the mayor of city, town or village to which the payable collections relating to the special collection concerned shall be delivered by 10th of the month following the month to which the day on which the cause mentioned in the preceding paragraph occurred belongs.
４　前條の規定によつて、他の市町村内において給與の支拂をしている者が特別徴收義務者として指定された場合においては、当該特別徴收義務者は、その納入すべき納入金を当該他の市町村内に所在する銀行その他の金融機関（郵便官署を含む。）で当該市町村が指定して当該特別徴收義務者に通知したものに拂い込むものとする。この場合においては、当該特別徴收義務者が当該通知に係る金融機関に拂い込んだ時に、当該市町村にその納入金の納入があつたものとみなす。
4　In cases where a person who is paying salaries in other city, town or village has been designated as the special collector in accordance with the provisions of the preceding Article, the special collector concerned shall deposit the payable collections to be delivered by him to such bank or other financial institutions (including post offices) located in other city, town or village concerned as has been designated by the city, town or village concerned and has been notified to the special collector concerned. In this case, the time when the special collector concerned has deposited to the financial institution relating to the notification concerned shall be considered the time of the delivery of the payable collections to the city, town or village concerned.
（特別徴收税額の変更）
(Alteration of the Amount of Tax of Special Collection)
第三百二十一條の六　市町村長は、第三百二十一條の四第一項の規定によつて特別徴收税額を通知した後において、当該特別徴收税額に誤があることを発見した場合その他これを変更する必要がある場合においては、直ちに当該特別徴收税額を変更して、その旨を当該特別徴收義務者及びこれを経由して当該納税者に通知しなければならない。
Article 321-(6).　The mayor of city, town or village shall, after he has notified the amount of tax of special collection in accordance with the provision of Article 321-(4) paragraph 1, in cases where he has found that there are errors about the amount of tax of special collection concerned and in other cases where it is necessary to alter that amount, alter immediately the amount of tax of special collection concerned and notify the special collector concerned and the taxpayer concerned through him to that effect.
２　特別徴收義務者が前項の通知を受け取つた場合においては、その通知を受け取つた日の属する月以後において徴收すべき月割額は、同項の規定によつて変更された額に基いて、当該市町村長が定めるところによらなければならない。
2　In cases where the special collector has received the notification mentioned in the preceding paragraph, the amount per month to be collected on and after the month to which the day of the receipt of the notification belongs shall be decided by the mayor of city, town or village concerned on the basis of the amount altered in accordance with the provision of the preceding paragraph.
（普通徴收税額への繰入）
(Transfer into the Amount of Tax of Ordinary Collection)
第三百二十一條の七　市町村民税の納税者が給與の支拂を受けなくなつたこと等に因り市町村民税を特別徴收の方法によつて徴收されないこととなつた場合においては、特別徴收の方法によつて徴收されないこととなつた金額に相当する税額は、その特別徴收の方法によつて徴收されないこととなつた日以後において到来する第三百二十條の納期がある場合においてはそのそれぞれの納期において、その日以後に到来する同條の納期がない場合においては直ちに、普通徴收の方法によつて徴收しなければならない。
Article 321-(7).　In cases where a taxpayer of the inhabitant's tax has become not subject to the collection of the inhabitant's tax by means of the special collection in consequence of the fact that he receives no more the payment of salary and of other facts, the amount of tax corresponding to the amount which has come not to be subject to the collection by means of the special collection shall be collected by means of the ordinary collection in each period for payment in case there exists the period for payment as mentioned in Article 320 which comes on and after the day on which the said amount of tax has come not to be collected by means of the special collection, or shall be collected immediately in case there exists no period for payment as mentioned in the same Article which comes on and after the said day.
２　前條第一項の規定によつて変更された特別徴收税額に係る市町村民税の納税者について、既に特別徴收義務者から当該市町村に納入された特別徴收税額が当該納税者から徴收すべき特別徴收税額をこえる場合（徴收すべき特別徴收税額がない場合を含む。）においては、当該過納又は誤納に係る税額は、第十七條の規定の例によつて当該納税者に還付しなければならない。但し、当該納税者の未納に係る地方団体の徴收金がある場合においては、これに充当することができる。この場合においては、当該特別徴收義務者について第十七條の規定の適用はないものとする。
2　With respect to a taxpayer of the inhabitant's tax relating to the amount of tax of special collection altered by the provision of paragraph 1 of the preceding Article, in cases where the amount of tax of special collection which has already been delivered to the city, town or village concerned by the special collector exceeds the amount of tax of special collection to be collected from the taxpayer concerned (including the case where there exists no amount of tax of special collection to be collected), the amount of tax paid in excess or by mistake concerned shall be refunded to the taxpayer concerned in accordance with the instance of the provision of Article 17. However, when there is an outstanding imposition of the local body relating to the taxpayer concerned, the amount may be appropriated to such outstanding imposition. In this case, the provision of Article 17 shall not apply to the special collector concerned.
（法人税割の申告納付）
(Payment by Self-Assessment of Per Corporation Tax Rate)
第三百二十一條の八　法人税法第十八條第一項、第十九條第一項又は第二十條第一項の規定によつて法人税に係る申告書を提出する義務がある法人は、当該申告書の提出期限までに、地方財政委員会規則で定める様式によつて、当該申告書に係る法人税額、これを課税標準として算定した法人税割額その他必要な事項を記載した申告書をその法人税額の課税標準の算定期間（法人税法第十九條第一項本文の申告書に係る法人税額にあつては、当該事業年度開始の日から六箇月の期間とする。以下法人税割について同様とする。）中において有する事務所又は事業所所在地の市町村長に提出し、及びその申告した法人税割額を納付しなければならない。
Article 321-(8).　A juridical person who is obligated to file a return relating to the corporation tax in accordance with the provision of Article 18 paragraph 1, Article 19 paragraph 1 or Article 20 paragraph 1 of the Corporation Tax Law shall, in conformity with the form as provided for by the Local Finance Commission Regulation, file a return containing the amount of the corporation tax relating to the return concerned, the amount of the per corporation tax rate computed by making the said amount its taxable basis and other necessary matters, with the mayor of a city, town or village where the office or place of work owned during the computation period of the taxable basis of the amount of the corporation tax (in the case of the amount of the corporation tax relating to the return mentioned in the main clause of Article 19 paragraph 1 of the Corporation Tax Law, during the period of six months from the day of commencement of the business year concerned;hereinafter the same with respect to the per corporation tax rate) is located by the final date for filing of the return concerned, and shall pay the said amount of per corporation tax rate so returned.
２　法人税法第二十一條第一項の規定によつて法人税に係る申告書を提出する義務がある法人は、当該申告書の提出期限までに、地方財政委員会規則で定める様式によつて、当該申告書に係る法人税額、これを課税標準として算定した法人税割額その他必要な事項を記載した申告書をその法人税額の課税標準の算定期間中において有する事務所又は事業所所在地の市町村長に提出し、及びその申告した法人税割額（当該課税標準の算定期間に係る法人税割額について既に納付すべきことが確定しているものがある場合においては、これを控除した額）を納付しなければならない。
2　A juridical person who is obligated to file a return on the corporation tax in accordance with the provision of Article 21 paragraph 1 of the Corporation Tax Law shall, in conformity with the form as provided for by Local Finance Commission Regulation, file a return containing the amount of the corporation tax relating to the return concerned, the amount of per corporation tax rate computed by making the said amount its taxable basis and other necessary matters, with the mayor of a city, town or village where the office or place of work owned during the computation period of the taxable basis of the amount of the corporation tax is located by the final date for filing of the return concerned, and shall pay the said amount of per corporation tax rate so returned (in cases where there is such an amount of per corporation tax rate relating to the computation period of the taxable basis concerned as its payment has already been determined, the amount obtained by making a deduction of the said amount).
３　法人税を納付する義務がない法人で前二項に規定する法人税法の規定による法人税に係る申告書を提出する義務があるものは、当該各項の規定に準じて法人税割に係る申告書を提出しなければならない。
3　A juridical person who is not obligated to pay the corporation tax and is obligated to file a return relating to the corporation tax as provided for by the Corporation Tax Law mentioned in the preceding two paragraphs shall file a return relating to per corporation tax rate in conformity with the provisions of the respective paragraphs concerned.
４　前三項の法人は、法人税法第二十四條第一項若しくは第二項の規定によつて法人税に係る修正申告書を提出した場合又は同法第三十二條の規定によつて更正若しくは決定の通知を受けた場合においては、当該修正申告に因つて増加した法人税額又は同法第三十三條の規定によつて徴收される法人税額を納付すべき日までに、地方財政委員会規則で定める様式によつて、当該修正申告又は更正若しくは決定後の法人税額、これを課税標準として算定した法人税割額その他必要な事項を記載した申告書をその法人税額の課税標準の算定期間中において有する事務所又は事業所所在地の市町村長に提出し、及びその申告した法人税割額（当該課税標準の算定期間に係る法人税割額について既に納付すべきことが確定しているものがある場合においては、これを控除した額）を納付しなければならない。
4　A juridical person mentioned in the preceding three paragraphs shall, in cases where he has filed an amended return on the corporation tax as provided for in Article 24 paragraph 1 or paragraph 2 of the Corporation Tax Law or where he has received the notification of the revision or determination under the provision of Article 32 of the same Law, file, in conformity with the form as provided for by the Local Finance Commission Regulation, the return containing the amount of the corporation tax after the amended returning, revision or determination concerned, the amount of per corporation tax rate computed by making the said amount its taxable basis and other necessary matters with the mayor of a city, town or village where the office or place of work owned during the computation period of the taxable basis of the amount of the corporation tax is located by the day on which the payment of the amount of the corporation tax which has increased in consequence of the amended returning concerned or the amount of the corporation tax to be collected in accordance with the provision of Article 33 of the same Law shall be made, and shall pay the said amount of per corporation tax rate so returned (in cases where there is such an amount of per corporation tax rate relating to the computation period of the taxable basis concerned as its payment has already been determined, the amount obtained by making a deduction of the said amount).
（法人税割に係る虚偽の申告に関する罪）
(Offense relating to False Return concerning the Per Corporation Tax Rate)
第三百二十一條の九　前條第一項に規定する法人税法第十九條第一項但書又は同法第二十條第一項の規定による法人税に係る申告書を提出する義務がある法人が前條第一項の申告書又はこれに係る同條第四項の申告書に虚偽の記載をして提出した場合において、法人の代表者又は代理人若しくは使用人その他の従業者でその違反行為をした者は、一年以下の懲役又は二十万円以下の罰金に処する。
Article 321-(9).　In cases where the juridical person who is obligated to file a return on the corporation tax under the provision of the proviso to Article 19 paragraph 1 of the Corporation Tax Law or Article 20 paragraph 1 of the same. Law as provided for in paragraph 1 of the preceding Article has filed a return mentioned in paragraph 1 of the preceding Article or a return mentioned in paragraph 4 of the same Article relating to the said return by making false entries, a representative, agent, employee or other worker of the juridical person who has committed the violation shall be liable to a penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen.
２　法人の代表者又は代理人若しくは使用人その他の従業者がその法人の業務に関して前項の違反行為をした場合においては、その行為者を罰する外、その法人に対し、同項の罰金刑を科する。
2　In cases where a representative, agent, employee or other worker of the juridical person has committed the violation under the preceding paragraph relating to the business of the said juridical person, the juridical person shall be liable to the penalty of fine under the same paragraph, in addition to the punishment of the offender.
（昭和二十六年一月一日の属する事業年度の法人税額に係る法人税割の課税標準等の特例）
(Exception to the Taxable Basis, etc. of Per Corporation Tax Rate relating to the Amount of the Corporation Tax for the Business Year to which January 1, 1951 Belongs)
第三百二十一條の十　昭和二十六年一月一日の属する事業年度の開始の日が昭和二十五年十二月三十一日以前である法人の当該事業年度中の法人税額に係る法人税割の課税標準は、第三百二十一條の八の規定にかかわらず、その法人税額をその法人税額の課税標準の算定期間の日数で除して得た額に、昭和二十六年一月一日からその法人税額の課税標準の算定期間の末日までの日数を乗じて得た額とする。
Article 321-(10).　The taxable basis of per corporation tax rate relating to the amount of the corporation tax for the entire business year to which January 1, 1951 belongs of a juridical person whose business year commenced on or before December 31, 1950 shall, regardless of the provisions of Article 321-(8), be the amount obtained by multiplying the amount obtained by dividing the said amount of the corporation tax by the number of days of the period for the computation of the taxable basis of the said amount of the corporation tax, by the number of days of the period from January 1, 1951 to the last day of the period for the computation of the taxable basis of the said amount of the corporation tax.
２　第三百二十一條の八に規定する法人税額の課税標準の算定期間の末日が昭和二十六年三月三十一日以前に到来する場合においては、当該法人税額に係る法人税割の税率は、第三百十三條第六項の規定にかかわらず、昭和二十六年四月一日現在における税率による。
2　In cases where the last day of the period for computation of the taxable basis of the amount of the corporation tax as provided for in Article 321-(8) comes on or before March 31, 1951, the rate of tax of per corporation tax rate relating to the amount of the corporation tax concerned shall, regardless of the provision of Article 313 paragraph 6, be that as of April 1, 1951.
３　第三百二十一條の八各項の規定による申告書の提出期限及び納期限が昭和二十六年五月三十一日前に到来する場合においては、これらの期限は、当該各項の規定にかかわらず、同日とする。
3　In cases where the final date for filing of a return and that for the payment as provided for in the respective paragraphs of Article 321-(8) come on or before May 31, 1951, the final dates shall, regardless of the provisions of the respective paragraphs concerned, be the same day.
（法人税割の更正及び決定）
(Revision and Determination of Per Corporation Tax Rate)
第三百二十一條の十一　市町村長は、第三百二十一條の八の規定による申告書の提出があつた場合において、当該申告に係る法人税額又はこれを課税標準として算定した法人税割額がその調査によつて、法人税法の規定によつて申告し、修正申告し、更正され、若しくは決定された法人税額（「確定法人税額」という。以下本項及び第二項において同様とする。）若しくはこれを課税標準として算定すべき法人税割額と異なることを発見したとき、又は第三百二十一條の十四の規定によつて確定法人税額の分割の基準となる従業者数が修正されたときは、これを更正することができる。
Article 321-(11).　The mayor of a city, town or village may, when, in cases where the return under the provisions of Article 321-(8) has been filed, he has discovered by the investigation that the amount of the corporation tax relating to the returning concerned or the amount of per corporation tax rate computed by making the said amount its taxable basis is different from the amount of the corporation tax returned, returned after amendment, revised or determined in accordance with the provisions of the Corporation Tax Law (referred to as "the fixed amount of the corporation tax" ;hereinafter the same in this paragraph and paragraph 2) or from the amount of per corporation tax rate to be computed by making the said amount its taxable basis, or the number of employees to be taken as the standard of division of the fixed amount of the corporation tax as provided for in Article 321-(14) has been amended, revise them.
２　市町村長は、納税者が前項の申告書を提出しなかつた場合においては、その調査によつて、申告すべき確定法人税額及び法人税割額を決定することができる。
2　The mayor of a city, town or village may, in cases where the taxpayer has failed to file the return mentioned in the preceding paragraph, determine, by his investigation, the fixed amount of the corporation tax and the amount of per corporation tax rate to be returned.
３　市町村長は、前二項の規定によつて更正し、又は決定した場合においては、遅滞なく、これを納税者に通知しなければならない。
3　The mayor of a city, town or village shall, in cases where he has revised or determined in accordance with the provisions of the preceding two paragraphs, notify it to the taxpayer without delay.
（法人税割の不足税額及びその延滞金の徴收）
(Collection of Shortage of the Amount of Per Corporation Tax Rate and the Arrearage Charge on Such Shortage)
第三百二十一條の十二　市町村の徴税吏員は、前條第一項又は第二項の規定による更正又は決定があつた場合において、不足税額（更正に因る不足税額又は決定に因る税額をいう。以下第二項において同様とする。）があるときは、同條第三項の通知をした日から一月を経過した日を納期限として、これを徴收しなければならない。
Article 321-(12).　In cases where a revision or determination has been made in accordance with the provision of paragraph 1 or paragraph 2 of the preceding Article, if there is a shortage of the tax amount (meaning the shortage of the tax amount due to revision or the amount of the tax as determined;hereinafter the same in paragraph 2), tax officials of a city, town or village shall collect it by fixing the final date for payment on the day after the lapse of one month from the day on which the notification mentioned in paragraph 3 of the same Article has been made.
２　前項の場合においては、その不足税額に第三百二十一條の八第一項又は第二項の納期限（同條第四項の規定による申告に係る法人税割に係る不足税額についても同條第一項又は第二項の納期限によるものとし、第三百二十一條の十の規定の適用がある場合は、同條第三項に規定する納期限によるものとする。なお、第三百二十二條の規定による納期限の延長があつたときは、その延長された納期限とする。）の翌日から納付の日までの期間に応じ、当該不足税額が百円以上であるときは百円（百円未満の端数があるときは、これを切り捨てる。）について一日四銭の割合を乗じて計算した金額に相当する延滞金額を加算して徴收しなければならない。但し、延滞金額が十円未満である場合においては、これを徴收しない。
2　In the case of the preceding paragraph, the amount of the shortage shall be additionally collected with the amount of an arrearage charge equivalent to the amount computed by multiplying the shortage by a rate of four sen per diem per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if such shortage is one hundred yen or more, according to the period from the day following the final date for payment as mentioned in Article 321-(8) paragraph 1 or paragraph 2 (in the case where there exists a shortage with respect to per corporation tax rate relating to the return as provided for in paragraph 4 of the same Article, the final date for payment as mentioned in paragraph 1 or paragraph 2 of the same Article, and in the case where the provisions of Article 321-(10) apply, the final date for payment as provided for in paragraph 3 of the same Article;and further in the case where the final date for payment has been postponed in accordance with the provision of Article 322, the final date for payment so postponed) 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.
（二以上の市町村において事務所又は事業所を有する法人の法人税割の申告納付）
(Payment by Self-Assessment of Per Corporation Tax Rate of Juridical Persons Having Offices or Places of Work in Two or More Cities, Towns and Villages)
第三百二十一條の十三　二以上の市町村において事務所又は事業所を有する法人が第三百二十一條の八の規定（第三百二十一條の十の規定の適用がある場合を含む。）によつて法人税割を申告納付する場合においては、当該法人の法人税額を関係市町村に分割し、その分割した額を課税標準とし、関係市町村ごとに法人税割額を算定して、これを申告納付するとともに、関係市町村長に提出すべき申告書には、地方財政委員会規則の定めるところによつて、その法人税額及びその分割に関する計算の基礎その他必要な事項を記載しなければならない。
Article 321-(13).　A juridical person who has offices or places of work in two or more cities, towns and villages shall, in cases where he makes the payment by self-assessment of per corporation tax rate in accordance with the provisions of Article 321-(8)(including the case where the provisions of Article 321-(10) apply divide among the cities, towns and villages involved the amount of his corporation tax and compute the amount of per corporation tax rate for each city, town or village involved by taking the amount so divided as its taxable basis and pay it by self-assessment and, at the same time, state on the return to be filed with the mayors of cities, towns and villages involved, in accordance with the provisions of the Local Finance Commission Regulation, the amount of corporation tax, the basis of the computation concerning its division and other necessary matters.
２　前項の規定による分割は、第三百二十一條の八に規定する法人税額の課税標準の算定期間中において有する関係市町村内ごとの事務所又は事業所について、法人税額を当該期間に属する各月の末日現在における従業者の数を合計した数にあん分して行うものとする。
2　The division under the provision of the preceding paragraph shall be made, with respect to the office or place of work within the area of each city, town or village owned during the period for the computation of the taxable basis of the amount of corporation tax as provided for in Article 321-(8), by dividing the amount of the corporation tax proportionately to the number obtained by summing up the number of employees as of the last day of each month belonging to the period concerned.
（二以上の市町村において事務所又は事業所を有する法人の法人税額の分割の修正）
(Amendment of Division of the Amount of the Corporation Tax of Juridical Persons Having Offices of Places of Work in Two or More Cities, Towns and Villages)
第三百二十一條の十四　前條の場合において、申告書に記載された関係市町村ごとに分割された法人税額の分割の基準となる従業者数が事実と異なる場合においては、当該法人の主たる事務所又は事業所所在地の市町村長がこれを修正するものとする。
Article 321-(14).　In the case of the preceding Article, when the number of employees to be taken as the basis of the division of the amount of corporation tax divided to each city, town or village involved which is stated on the return is different from the fact, the mayor of city, town or village where the main office or place of work of the juridical person concerned is located shall amend it.
２　前條の場合において、申告書に記載された法人税額の分割の基準となる従業者数が事実と異なると認める関係市町村長は、前項の市町村長に対し、その修正を請求しなければならない。
2　In the case of the preceding Article, the mayor of city, town or village involved who considers that the number of employees to be taken as the basis of the division of the amount of the corporation tax which is stated on the return is different from the fact, shall request the mayor of city, town or village mentioned in the preceding paragraph for an amendment thereof.
３　第一項の市町村長は、前項の請求を受けた場合においては、その請求を受けた日から三十日以内に、前條の規定によつて関係市町村ごとに分割された法人税額の分割の基準となる従業者数を修正し、又はこれを修正する必要がない旨の決定をしなければならない。
3　The mayor of city, town or village mentioned in paragraph 1 shall, in cases where he has received the request mentioned in the preceding paragraph, amend the number of employees which shall be the basis of division of the amount of corporation tax divided to each city, town or village involved in accordance with the provisions of the preceding Article, or render a decision to the effect that it is not necessary to amend the said number within thirty days from the day of its receipt.
４　第一項の市町村長は、同項又は前項の規定によつて法人税額の分割の基準となる従業者数を修正し、又はこれを修正する必要がない旨の決定をした場合においては、遅滞なく、関係市町村長及び当該納税者にその旨を通知しなければならない。
4　The mayor of city, town or village mentioned in paragraph 1 shall, in cases where he has amended the number of employees to be taken as the basis of the division of the amount of corporation tax in accordance with the provision of the same paragraph or the preceding paragraph, or has rendered the decision to the effect that it is not necessary to amend it, notify, without delay, the mayor of city, town or village involved and the taxpayers concerned to that effect.
（関係市町村長に不服がある場合の措置）
(Measures to be Taken When the Mayor of City, Town or Village Involved has Complaints)
第三百二十一條の十五　前條第四項の通知に係る同條第一項の市町村長の処分に不服がある関係市町村長は、道府県知事（関係市町村が二以上の道府県に係るときは、地方財政委員会）に対し、裁定を求める旨の申出をすることができる。
Article 321-(15).　The mayor of city, town or village involved may, in cases where he has complaints against the steps taken by the mayor of city, town or village under paragraph 1 of the preceding Article relating to the notification under paragraph 4 of the same Article, make application to request the decision to the governor of Do, Fu or prefecture (or to the Local Finance Commission, in the case where the cities, towns and villages involved are located in two or more Do, Fu and prefectures).
２　道府県知事又は地方財政委員会は、前項の申出を受けた場合においては、その申出を受けた日から三十日以内に、その裁定をしなければならない。
2　The governor of Do, Fu or prefecture or the Local Finance Commission shall, in cases where he or it has received the application mentioned in the preceding paragraph, render a decision within thirty days from the day of its receipt.
３　道府県知事又は地方財政委員会は、前項の裁定をした場合においては、遅滞なく、その旨を関係市町村長及び当該納税者に通知しなければならない。
3　The governor of Do, Fu or prefecture or the Local Finance Commission shall, in cases where he or it has rendered the decision mentioned in the preceding paragraph, notify, without delay, the mayor of city, town or village involved and the taxpayers concerned to that effect.
４　第二項の規定による道府県知事の裁定に不服がある市町村長は、前項の通知を受けた日から三十日以内に地方財政委員会に訴願することができる。
4　The mayor of city, town or village who has complaints against the decision of the governor of Do, Fu or prefecture under the provision of paragraph 2 may file an appeal with the Local Finance Commission within thirty days from the day of the receipt of the notification mentioned in the preceding paragraph.
５　第三項の通知を郵便をもつて発送した場合においてその到達した日が明らかでないときは、その発送した日から四日を経過した日をもつて同項の通知を受けた日とみなす。この場合において、市町村長が到達した日を立証し得るときは、その立証に係る日をもつて通知を受けた日とみなす。
5　In cases where the notification under paragraph 3 has been dispatched by mail and the day of its arrival is not definitely known, the day after the elapse of four days from the day of dispatch shall be considered the day of its arrival. In this case, if the mayor of city, town or village is able to prove the day of its arrival, the day so proved shall be considered the day of its receipt.
６　第四項の訴願の提起に関する書類を郵便をもつて差し出す場合においては、郵便逓送の日数は、同項の期間に算入しない。
6　In cases where the documents relating to the filing of an appeal under paragraph 4 are mailed, the number of days for the transportation by mail shall not be included in the period as mentioned in the same paragraph.
７　地方財政委員会は、第四項の訴願を受理した場合においては、その日から六十日以内にその裁決をしなければならない。
7　The Local Finance Commission shall, in cases where it has received the appeal under paragraph 4, make the determination within sixty days from the day of its receipt.
８　地方財政委員会は、前項の裁決をした場合においては、遅滞なく、その旨を関係市町村長に通知しなければならない。
8　The Local Finance Commission shall, in cases where it has made the determination under the preceding paragraph, notify, without delay, the mayor of city, town or village involved to that effect.
９　第二項の規定による地方財政委員会の裁定又は第七項の規定による地方財政委員会の裁決について違法又は錯誤があると認める市町村長は、その裁定又は裁決の通知を受けた日から三十日以内に裁判所に出訴することができる。
9　The mayor of city, town or village involved may, in cases where he considers that there are illegality or error relating to the decision of the Local Finance Commission rendered in accordance with the provision of paragraph 2 or the determination of the Local Finance Commission made in accordance with the provision of paragraph 7, file a suit with the court within thirty days from the day of the receipt of the notification of the decision or determination concerned.
第三百二十二條中「納税者」の下に「又は特別徴收義務者」を加え、同條に次の但書を加える。
In Article 322, next to "those taxpayers" , "or special collectors" shall be added;and the following proviso shall be added to the same Article:
但し、特別徴收義務者に対する納期限の延長の期間は、三十日をこえることができない。
However, the period of postponement of the final date for payment for special collectors shall not exceed thirty days.
第三百二十三條に次の但書を加える。
The following proviso shall be added to Article 323:
但し、特別徴收義務者については、この限りでない。
However, this shall not apply to the special collector.
第三百二十四條第一項中「市町村民税」の下に「（法人税割にあつては、法人税割に係る申告書に記載されるべき法人税額を課税標準として算定したものとし、第三百二十一條の八第一項の規定（第三百二十一條の十の規定の適用がある場合を含む。）によつて法人税法第十九條第一項但書又は同法第二十條第一項の規定による法人税に係る申告書を提出する義務がある法人が第三百二十一條の八第一項の申告又はこれに係る同條第四項の申告によつて納付すべきものを除く。）」を加える。
In Article 324 paragraph 1, next to "the inhabitant's tax" , "(in regard to the per corporation tax rate, that which is computed by taking as the taxable basis the amount of corporation tax to be stated in the return for the per corporation tax rate, excluding such as is to be paid by returning as mentioned in Article 321 (8) paragraph 1 or returning relating to the said returning as mentioned in paragraph 4 of the same Article by the juridical person who is obligated to file, in accordance with the provision of Article 321 (8) paragraph 1 (including the case where the provisions of Article 321 (10) apply), a return for the corporation tax under the provision of the proviso to Article 19 paragraph 1 of the Corporation Tax Law or Article 20 paragraph 1 of the same Law)" shall be added.
同條第二項中「前項の免かれた税額」を「第一項の免かれた税額又は前項の納入しなかつた金額」に、「同項」を「当該各項」に、「その免かれた税額」を「その免かれた税額又は納入しなかつた金額」に改め、同條第三項及び第四項中「第一項」の下に「又は第二項」を加え、第二項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In paragraph 2 of the same Article, "the amount of tax evaded as mentioned in the preceding paragraph" shall be amended as "the amount of tax evaded as mentioned in paragraph 1 or the amount not delivered as mentioned in the preceding paragraph" ; "the same paragraph" shall be amended as "the respective paragraphs concerned" ; "the amount of tax evaded," shall be amended as "the amount of tax evaded or the amount not deliver-ed" ;in paragraphs 3 and 4 of the same Article, next to "paragraph 1" , "or paragraph 2" shall be added;paragraph 2 shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　第三百二十一條の五第一項の規定によつて徴收して納入すべき市町村民税に係る納入金の全部又は一部を納入しなかつた特別徴收義務者は、三年以下の懲役若しくは五十万円以下の罰金若しくは科料に処し、又は懲役及び罰金を併科する。
2　A special collector who has failed to deliver the payable collections relating to the inhabitant's tax in whole or in part which shall be collected and delivered in accordance with the provision of Article 321-(5) paragraph 1 shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen, or to both penal servitude and a fine.
第三百二十五條の見出し及び同條中「所得税」の下に「又は法人税」を加える。
In the heading and the main clause of Article 325, next to "the income tax" , "or corporation tax" shall be added.
第三百二十六條を次のように改める。
Article 326 shall be amended as follows:
第三百二十六條　削除
Article 326.　Deleted.
第三百二十七條を次のように改める。
Article 327 shall be amended as follows:
（納期限後に納付し、又は納入する市町村民税に係る延滞金）
(Arrearage Charge on the Inhabitant's Tax Paid or Delivered after the Final Date for Payment)
第三百二十七條　市町村民税の納税者又は特別徴收義務者は、第三百二十條の納期限若しくは第三百二十一條の八第一項若しくは第二項の各納期限（第三百二十一條の十の規定の適用がある場合は、同條第三項の納期限）後にその税金を納付する場合、第三百二十一條の八第四項の規定による申告に係る税金を納付する場合又は第三百二十一條の五第一項の納期限後にその納入金を納入する場合においては、それぞれこれらの税額又は納入金額に、その納期限（第三百二十一條の八第四項の規定による申告に係る税金を納付する場合においては、当該税金に係る同條第一項又は第二項の納期限（第三百二十一條の十の規定の適用がある場合は、同條第三項の納期限）とし、第三百二十二條の規定による納期限の延長があつたときは、その延長された納期限とする。）の翌日から納付又は納入の日までの期間に応じ、当該金額が百円以上であるときは百円（百円未満の端数があるときは、これを切り捨てる。）について一日四銭の割合を乗じて計算した金額に相当する延滞金額を加算して納付し、又は納入しなければならない。但し、延滞金額が十円未満である場合においては、この限りでない。
Article 327.　A taxpayer or a special collector of the inhabitant's tax shall, in cases where he pays the tax after the final date for payment mentioned in Article 320, or after each final date for payment mentioned in Article 321-(8) paragraph 1 or paragraph 2 (in the case where the provisions of Article 321-(10) apply, the final date for payment mentioned in paragraph 3 of the same Article), or where he pays the tax relating to the return under the provision of Article 321-(8) paragraph 4, or where he delivers his payable collections after the final date for payment mentioned in Article 321-(5) paragraph 1, additionally pay or deliver the amount of an arrearage charge corresponding to the amount computed by multiplying respectively the said tax amount or the amount of payable collections by the rate of four sen per diem per one hundred yen (a fraction of one hundred yen shall be omitted, if any), in case the amount concerned is one hundred yen or more, according to the period from the day following that final date for payment (in the case where he pays the tax relating to the return under the provision of Article 321-(8) paragraph 4, the final date for payment under paragraph 1 or paragraph 2 of the same Article (in the case where the provisions of Article 321-(10) apply, the final date for payment mentioned in paragraph 3 of the same Article) relating to the tax concerned;and in the case where the final date for payment has been postponed under the provision of Article 322, the said final date for payment so postponed) to the day of the payment or delivery. However, this shall not apply in cases where the amount of the arrearage charge is less than ten yen.
２　市町村長は、納税者が第三百二十條の納期限までにその税金を納付しなかつたこと、又は特別徴收義務者が第三百二十一條の五第一項の納期限までにその納入金を納入しなかつたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
2　The mayor of city, town or village may reduce or exempt the amount of arrearage charge mentioned in the preceding paragraph, in cases where he considers that there has been an inevitable cause for the failure of the taxpayer to make payment of the tax by the final date for payment under Article 320 or the failure of the special collector to deliver the payable collections by the final date for payment under Article 321-(5) paragraph 1.
第三百二十八條の見出し中「賦課の救済」を「賦課等の救済」に改め、同條第一項を次のように改める。
In the heading of Article 328, "Remedy for Illegality or Error Involved in the Imposition of" shall be amended as "Remedy for Illegality or Error Involved in the Imposition, etc. of" ;and paragraph 1 of the same Article shall be amended as follows:
市町村民税の賦課を受けた者（第三百二十一條の二第一項の規定によつて不足税額を追徴されることとなつた者を含む。）、第三百二十一條の四第一項の規定によつて特別徴收税額の通知を受けた者（第三百二十一條の六第一項の規定によつて変更の通知を受けた者を含む。）、第三百二十一條の十一第三項の規定によつて更正又は決定の通知を受けた者又は第三百二十一條の十四第四項の規定によつて法人税額の分割の基準となる従業者数について修正の通知を受けた法人は、当該賦課、特別徴收税額の決定若しくは変更、更正若しくは決定又は修正について違法又は錯誤があると認める場合においては、徴税令書の交付を受けた日（納期を分けた場合においては、第一期分の徴税令書の交付を受けた日）又は通知を受けた日から三十日以内に市町村長に異議の申立をすることができる。
A person who has been subjected to the imposition of the inhabitant's tax (including persons who have come to be required to pay the shortage of tax amount additionally in accordance with the provision of Article 321-(2) paragraph 1), or who has received the notification of the amount of tax of special collection in accordance with the provision of Article 321-(4) paragraph 1 (including persons who have received the notification on alteration in accordance with the provision of Article 321-(6) paragraph 1), or who has received the notification on revision or determination in accordance with the provision of Article 321-(11) paragraph 3, or a juridical person who has received the notification on the amendment relating to the number of employees to be taken as the standard of the division of the amount of corporations tax in accordance with the provision of Article 321-(14) paragraph 4 may, in cases where he considers that illegality or error is involved in the imposition, determination or alteration of amount of tax of special collection, revision or determination, or amendment concerned, file an objection with the mayor of city, town or village within thirty days from the day of receipt of the tax bill (the day of receipt of the delivery of the tax bill for the first period, in the case where the period for payment is divided) or the day of the receipt of the notification.
同條第二項中「前項の徴税令書」を「第一項の徴税令書又は通知」に改め、「徴税令書の交付」の下に「又は通知」を加え、同條第三項中「第一項」の下に「又は第二項」を加え、第二項を第四項とし、以下二項ずつ繰り下げ、第一項の次に第二項及び第三項として次の二項を加える。
In paragraph 2 of the same Article, "as provided for in the preceding paragraph" shall be amended as "as mentioned in paragraph 1" ;next to "delivery of the tax bill" , "or of notification" shall be added;in paragraph 3 of the same Article, next to "paragraph 1" , "or paragraph 2" shall be added;paragraph 2 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by two;and next to paragraph 1, the following two paragraphs shall be added as paragraphs 2 and 3:
２　前項の場合において、第三百二十一條の十四の規定による法人税額の分割の基準となる従業者数の修正に係る異議の申立は、主たる事務所又は事業所所在地の市町村長にするものとする。
2　In the case under the preceding paragraph, the objection relating to the amendment of the number of employees which is taken as the standard of the division of the amount of corporation tax under the provisions of Article 321-(14) shall be filed with the mayor of city, town or village where the main office or place of work is located.
３　前二項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provisions of the preceding two paragraphs shall be made in writing.
第三百二十九條第一項中「納税者が納期限」を「納税者（特別徴收の方法によつて市町村民税を徴收される納税者を除く。以下本款において同様とする。）又は特別徴收義務者が納期限（第三百二十一條の十一の規定による更正又は決定があつた場合においては、不足税額の納期限をいい、第三百二十二條の規定による納期限の延長があつたときは、その延長された納期限とする。以下市町村民税について同様とする。）」に改め、同條第二項中「納付」の下に「又は納入」を加える。
In Article 329 paragraph 1, "taxpayers" shall be amended as "taxpayers (excluding taxpayers whose inhabitant's tax is collected by means of the special collection;hereinafter the same in this Part) or special collectors" and "the final date for payment" shall be amended as "the final date for payment (meaning the final date for payment of the shortage of tax amount, in cases where revision or determination under the provisions of Article 321-(11) has been made;and in cases where the postponement of the final date for payments as provided for in Article 322 is made, it means the final date for payment so postponed;hereinafter the same with respect to the inhabitant's tax)" ;and in paragraph 2 of the same Article, next to "payment" , "or delivery" shall be added.
第三百三十一條第一項中「税金」の下に「又は納入金」を加え、同條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 331 paragraph 1, next to "tax" , "or payable collections" shall be added;in paragraph 3 of the same Article, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第三百三十二條第一項及び第二項中「納税者」を「納税者又は特別徴收義務者」に改め、同條第三項中「納税者に対する滞納処分」を「納税者又は特別徴收義務者に対する滞納処分」に、「納税者又は」を「納税者若しくは特別徴收義務者又は」に改める。
In Article 332 paragraphs 1 and 2, "a taxpayer" shall be amended as "a taxpayer or a special collector" ;in paragraph 3 of the same Article "the taxpayer is subjected to action on delinquency" shall be amended as "the taxpayer or special collector is subjected to action on delinquency" ;and "a taxpayer or" shall be amended as "a taxpayer, a special collector or" .
第三百三十四條中「納税者」の下に「又は特別徴收義務者」を加える。
In Article 334, next to "the taxpayer" , "or special collector" shall be added.
第三百三十五條第一項各号列記以外の部分中「市町村民税額」の下に「又は市町村民税に係る納入金額」を、「税金」の下に「又は納入金の」を加え、同項第二号中「税金」の下に「又は納入金」を加え、同條第二項中「税額」の下に「又は納入金額」を加える。
In the main clause of Article 335 paragraph 1, next to "the amount of inhabitant's tax" , "or the amount of payable collections relating to the inhabitant's tax" shall be added;next to "tax" , "or payable collections" shall be added;in item (2) of the same paragraph, next to "tax" , "or payable collections" shall be added;and in paragraph 2 of the same Article, next to "amount of th tax" , "or the amount of the payable collections" shall be added.
第三百四十三條第二項の後段として次のように加える。
To Article 343 paragraph 2, the following clause shall be added as the latter part:
この場合において、所有者として登録されている個人が賦課期日前に死亡しているとき、又は所有者として登録されている法人が同日前に消滅しているときは、同日において当該土地又は家屋を現に所有している者をいうものとする。
In this case, if an individual who is registered as the owner has died prior to the date for imposition or if a juridical person registered as the owner has ceased to exist prior to the same date, the said owner shall mean the person who owns actually the land or houses concerned as of the same date.
第三百四十四條から第三百四十七條までを次のように改める。
Article 344 to Article 347 inclusive shall be amended as follows:
第三百四十四條から第三百四十七條まで　削除
Article 344 to Article 347 inclusive.　Deleted.
第三百四十八條第二項中第七号を次のように改める。
In Article 348 paragraph 2, item (7) shall be amended as follows:
七　文化財保護法（昭和二十五年法律第二百十四号）の規定によつて国宝、重要文化財、特別史蹟、史蹟、特別名勝、名勝、特別天然記念物若しくは天然記念物として指定され、若しくは旧重要美術品等の保存に関する法律（昭和八年法律第四十三号）第二條第一項の規定により認定された家屋又はその敷地
(7)　Houses or their sites designated as national treasure, important cultural property, special historical place, historical place, special popular scenic spot, popular scenic spot, special natural object or natural object in accordance with the provisions of the Cultural Properties Preservation Law (Law No.214 of 1950) or those as recognized under the provision of Article 2 paragraph 1 of the old Law concerning Preservation of Important Art Objects (Law No.43 of 1933).
第三百五十一條を次のように改める。
Article 351 shall be amended as follows:
（固定資産税の免税点）
(Exemption Point of the Municipal Property Tax)
第三百五十一條　市町村は、同一の者について当該市町村の区域内におけるその者の所有に係る土地、家屋又は償却資産の固定資産課税台帳に登録された価格の合計額が土地又は家屋にあつてはそれぞれ一万円、償却資産にあつては三万円に満たない場合においては、固定資産税を課することができない。但し、財政上その他特別の必要がある場合においては、当該市町村の條例の定めるところによつて、その価格の合計額がそれぞれ一万円又は三万円に満たないときであつても、固定資産税を課することができる。
Article 351.　City, town or village shall not impose the municipal property tax in cases where each total amount of value of land, houses or depreciable assets which are registered in the property tax ledger and are owned by one person within the area of the city, town or village concerned does not respectively reach to ten thousand yen relating to the land or houses, or thirty thousand yen relating to the depreciable assets. However, in cases where there exists a financial or other special necessity, city, town or village may impose, in accordance with the provisions of the by-law of the city, town or village concerned, the municipal property tax even if each total amount of the said value does not respectively reach to ten thousand yen or thirty thousand yen.
第三百五十二條第一項中「及び第八項」、「及び昭和二十六年度分」及び「土地、家屋又は」を削り、「第四百十一條第二項から第四百十三條まで」を「第四百十一條第二項又は第三項」に改め、「それぞれ」を削り、同條第二項中「第四百十三條第一項」を「第四百十三條」に改め、「特別の必要がある場合においては、」の下に「当該市町村の條例の定めるところによつて、」を加え、同條第三項を次のように改める。
In Article 352 paragraph 1, "and paragraph 8" , "and 1951-52" and "the land, houses or" shall be deleted; "Article 411 paragraph 2 to Article 413 inclusive" shall be amended as "Article 411 paragraph 2 or paragraph 3" ; "respectively" shall be deleted;in paragraph 2 of the same Article, "Article 413 paragraph 1" shall be amended as "Article 413" ;next to "city, town or village may impose the municipal property tax" , "in accordance with the provisions of the by-law of the city, town or village concerned" shall be added;and paragraph 3 of the same Article shall be amended as follows:
３　前條の規定は、第三百六十四條第八項の規定によつて徴收する昭和二十六年度分の固定資産税について準用する。この場合において、前條の規定中「固定資産課税台帳に登録された価格」とあるのは、「第四百十二條の規定の例によつて定められる価格、第四百十三條の規定の例によつて定められる価格又は第四百十一條第二項若しくは第三項の規定による価格」と読み替えるものとする。
3　The provision of the preceding Article shall apply mutatis mutandis to the municipal property tax for the fiscal year 1951-52 which shall be collected in accordance with the provision of Article 364 paragraph 8. In this case, in the provision of the preceding paragraph, "value of land, houses and depreciable assets which are registered in the property tax ledger and are owned by one person" shall read "the value as determined in accordance with the instance of the provision of Article 412, the value as determined in accordance with the instance of the provisions of Article 413 or the value as provided for in Article 411 paragraph 2 or paragraph 3 relating to the land, houses or depreciable assets owned by one person" .
第三百五十七條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 357 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第三百六十一條を次のように改める。
Article 361 shall be amended as follows:
第三百六十一條　削除
Article 361.　Deleted.
第三百六十二條中「六月、八月及び十一月」を「七月、十二月及び二月」に改める。
In Article 362, "June, August and November" shall be amended as "July, December and February" .
第三百六十三條第一項中「六月、八月及び十一月」を「七月、十二月及び二月」に改め、同條第二項中「十一月」を「七月、十二月及び二月」に、「十二月」を「六月、九月及び十二月」に改める。
In Article 363 paragraph 1, "June, August and November" shall be amended as "July, December and February" ;in paragraph 2 of the same Article, "November" shall be amended as "July, December and February" ;and "December" shall be amended as "June, September and December" .
第三百六十四條第八項中「定められる価格、」の下に「農地に対して課する固定資産税にあつては第四百十三條の規定の例によつて定められる価格及び」を加え、「、農地に対して課する固定資産税にあつては第四百十三條第二項の価格を課税標準として算定した額」を削り、同條第九項中「（農地に対して課する部分を除く。）」を削り、同條第十一項第一号中「定められた価額、」の下に「農地に対して課する固定資産税にあつては第四百十三條の規定の例によつて定められた価額及び」を加え、「及び農地に対して課する固定資産税にあつては第四百十三條第二項の規定による価額」及び「農地に対して課する部分を除き、」を削り、同條第十一項第二号中「（農地に関しては、第四百十三條第二項の規定の適用がある場合を除く。）」を削る。
In Article 364 paragraph 8, next to "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" , ", the value to be fixed in accordance with the instances of the provision of Article 413, with respect to the municipal property tax on agricultural land" shall be added; "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" shall be deleted;in paragraph 9 of the same Article, "(excluding the part of municipal property tax upon agricultural land)" shall be deleted;in paragraph 11 item (1) of the same Article, next to "the value as determined 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," , "the value which is to be fixed in accordance with the instances of the provision of Article 413 with respect to the municipal property tax on agricultural land" shall be added; "plus the value as provided for in Article 413 paragraph 2 with respect to the municipal property tax on agricultural land;" and ", excluding part of municipal property tax on agricultural land" shall be deleted;and in paragraph 11 item (2) of the same Article, "with respect to the agricultural land (excluding the case where the provision of Article 413 paragraph 2 shall apply)" shall be deleted.
第三百六十五條第三項中「千分の五」を「百分の一」に改める。
In Article 365 paragraph 3, "0.5 percent" shall be amended as "one percent" .
第三百六十八條第一項中「第三百四十五條、」を削り、「届出若しくは申告」を「申告」に改め、「第三百九十四條の規定によつて」の下に「道府県知事若しくは地方財政委員会に」を加える。
In Article 368 paragraph 1, "Article 345," shall be deleted; "report or return" shall be amended as "return" ;and next to "the person who is obligated to return" , "to the governor of Do, Fu or prefecture or the Local Finance Commission" shall be added.
第三百七十條第二項中「前項」を「第一項」に改め、第九項中「第四項」を「第五項」に、「第六項」を「第七項」に改め、第二項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 370 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;in paragraph 9, "paragraph 4" shall be amended as "paragraph 5" , "paragraph 6" shall be amended as "paragraph 7" ;paragraph 2 shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第三百七十三條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 373 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraph shall be moved down by one;next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
同條に次の一項を加える。
The following one paragraph shall be added to the same Article:
10　市町村の徴税吏員は、第三百六十四條第四項又は同條第八項の規定によつて徴收すべき固定資産税については、第一項の規定による滞納処分を行う場合においても、昭和二十六年九月三十日までは、公売をすることができない。
10　A tax official of city, town or village may not, even if he conducts an action on delinquency under the provision of paragraph 1, make a public auction, with respect to the municipal property tax to be collected in accordance with the provision of Article 364 paragraph 4 or paragraph 8 of the same Article, until September 30, 1951.
第三百七十八條及び第三百七十九條を次のように改める。
Article 378 and Article 379 shall be amended as follows:
第三百七十八條及び第三百七十九條　削除
Article 378 and Article 379.　Deleted.
第三百八十一條第一項中「第三百四十四條第一項の規定によつて使用者に固定資産税を課する土地については、その使用者の住所及び氏名」を「第三百四十三條第二項後段の場合にあつては、現にその土地を所有する者の住所及び氏名」に改め、同條第二項中「（第三百四十四條第一項の規定によつて使用者に固定資産税を課する土地については、その所有者及び使用者）」を削り、同條第三項中「第三百四十四條第一項の規定によつて使用者に固定資産税を課する家屋については、その使用者の住所及び氏名」を「第三百四十三條第二項後段の場合にあつては、現にその家屋を所有する者の住所及び氏名」に改め、同條第四項中「（第三百四十四條第一項の規定によつて使用者に固定資産税を課する家屋については、その所有者及び使用者）」を削り、同條第五項中「（第三百四十四條第一項の規定によつて使用者に固定資産税を課する償却資産については、その所有者及び使用者）」及び「、取得年月日、耐用年数」を削る。
In Article 381 paragraph 1, "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 address and name or title of the users" shall be amended as "in the case of the latter part of Article 343 paragraph 2, the address and name or title of a person who actually owns the land" ;in paragraph 2 of the same Article, "(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)" shall be deleted;in paragraph 3 of the same Article, "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" shall be amended as "in the case of the latter part of Article 343 paragraph 2, the address and name or title of a person who owns actually the house" ;in paragraph 4 of the same Article, "(concerning the houses with regard to which the municipal propperty tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the owners and users thereof)" shall be deleted;in paragraph 5 of the same Article, "(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 ", acquisition date, durable years" shall be deleted.
第三百八十三條第一項中「地方財政委員会」を「道府県知事又は地方財政委員会」に、「取得年月日、」を「取得時期、取得価額、」に、「一月十日」を「一月三十一日」に改め、同條第二項中「一月十日」を「一月三十一日」に改める。
In Article 383 paragraph 1, "by Local Finance Commission" shall be amended as "by the governor of Do, Fu or prefecture or the Local Finance Commission," ; "acquisition date" shall be amended as "time of acquisition, acquisition price" ; "January 10" shall be amended as "January 31" ;and in paragraph 2 of the same Article, "January 10" shall be amended as "January 31" .
第三百八十六條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 386 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第三百八十九條の見出しを「（道府県知事又は地方財政委員会の評価の権限）」に改め、同條第一項中各号列記以外の部分を次のように改める。
The heading of Article 389 shall be amended as "(Powers of Governor of Do, Fu or Prefecture or the Local Finance Commission to Make Assessment)" ;and the main clause of paragraph 1 of the same Article shall be amended as follows:
道府県知事（関係市町村が二以上の道府県に係るときは、地方財政委員会とする。以下本條、第三百九十三條、第三百九十四條第一項、第三百九十八條から第四百條まで及び第四百十七條第二項において同様とする。）は、左の各号に掲げる固定資産について、前條第二項第二号の基準並びに同項第三号の方法及び手続に準じて、毎年一月一日現在における価格による評価を行つた後当該固定資産が所在するものとされる市町村及びその価格を決定し、決定した価格を当該市町村に配分し、毎年二月末日までに当該市町村の長に通知しなければならない。
The governor of Do, Fu or prefecture (or the Local Finance Commission if the cities, towns and villages involved are located in two or more Do, Fu and prefectures;hereinafter the same in this Article, Article 393, Article 394 paragraph 1, Article 398 to Article 400 inclusive and Article 417 paragraph 2) shall, after assessing the properties listed in each of the following items on the basis of the value as of January 1 of each year in conformity with the standard mentioned in paragraph 2 item (2) of the preceding Article and the method and procedure mentioned in item (3) of the same paragraph, determine the city, town or village in which the property concerned is deemed to exist and the value thereof, and shall allocate that value so determined to the city, town or village concerned and notify it to the mayor of city, town or village concerned by the end of February each year.
同條第四項中「地方財政委員会」を「道府県知事」に改め、同條第五項中「地方財政委員会は、」を「道府県知事は、」に改める。
In paragraph 4 of the same Article, "the Local Finance Commission" shall be amended as "the governor of Do, Fu or prefecture" ;and in paragraph 5 of the same Article, "The Local Finance Commission may" shall be amended as "The governor of Do, Fu or prefecture may" .
第三百九十一條第一項中「二月五日」を「二月末日」に改める。
In Article 391 paragraph 1, "February 5" shall be amended as "the end of February" .
第三百九十三條の見出し中「地方財政委員会」を「道府県知事又は地方財政委員会」に改め、同條中「地方財政委員会」を「道府県知事又は地方財政委員会」に改め、「（第三百四十四條第一項の規定によつて使用者に固定資産税を課する場合においては、その使用者）」を削る。
In the heading of Article 393, "the Local Finance Commission" shall be amended as "the Governor of Do, Fu or Prefecture or the Local Finance Commission" ;in the same Article, "the Local Finance Commission" shall be amended as "the governor of Do, Fu or prefecture or the Local Finance Commission" ;and "(or user in cases where the municipal property tax shall be imposed on a user in accordance with provision of Article 344 paragraph 1)" shall be deleted.
第三百九十四條の見出し中「地方財政委員会」を「道府県知事又は地方財政委員会」に改め、同條第一項中「地方財政委員会」を「道府県知事又は地方財政委員会」に、「一月十日」を「一月三十一日」に改める。
In the heading of Article 394, "the Local Finance Commission" shall be amended as "the Governor of Do, of Fu or prefecture or the Local Finance Commission" ;in paragraph 1 of the same Article, "by the Local Finance Commission" shall be amended as "by the governor of Do, Fu or prefecture or the Local Finance Commission" ;and "January 10" shall be amended as "January 31" .
第三百九十五條の見出し中「地方財政委員会」を「道府県知事又は地方財政委員会」に改める。
In the heading of Article 395, "the Local Finance Commission" shall be amended as "the Governor of Do, Fu or Prefecture or the Local Finance Commission" .
第三百九十六條の見出し中「地方財政委員会事務局の職員」を「道府県の職員又は地方財政委員会事務局の職員」に改め、同條第一項中各号列記以外の部分を次のように改める。
In the heading of Article 396, "Officials, of the Executive Office of the Local Finance Commission" shall be amended as "Officials of Do, Fu or Prefecture and the Executive Office of the Local Finance Commission" ;and the main clause of paragraph 1 of the same Article shall be amended as follows:
第三百八十九條第一項の規定による固定資産の価格の決定に関する調査、第四百一條第四号の助言又は第四百十九條第一項の勧告のために必要がある場合においては道府県の職員で道府県知事が指定する者、第三百八十八條第二項第四号の助言又は第三百八十九條第一項若しくは第三百九十一條第一項の規定による固定資産の価格の決定に関する調査のために必要がある場合においては地方財政委員会事務局の職員で地方財政委員会委員長が指定する者は、それぞれ左に掲げる者に質問し、又は第一号若しくは第二号の者の事業に関する帳簿書類その他の物件を検査することができる。
An official of Do, Fu or prefecture who is designated by the governor of Do, Fu or prefecture may, if necessary for investigation relating to the determination of value of property as provided for in Article 389 paragraph 1, for advice as mentioned in Article 401 item (4), or for recommendation as mentioned in Article 419 paragraph 1, or an official of the executive office of the Local Finance Commission who is designated by the Chairman of the Commission may, if necessary for advice as mentioned in Article 388 paragraph 2 item (4) or for investigation relating to the determination of value of property in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1, 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) respectively.
第三百九十七條第一項第三号中「地方財政委員会事務局の職員」を「道府県の職員又は地方財政委員会事務局の職員」に改める。
In Article 397 paragraph 1 item (3), "official of the executive office of the Local Finance Commission" shall be amended as "an official of Do, Fu or prefecture or of the executive office of the Local Finance Commission" .
第三百九十八條の見出し中「地方財政委員会」を「道府県知事又は地方財政委員会」に改め、同條第一項中「地方財政委員会」を「道府県知事又は地方財政委員会」に改め、「（第三百四十四條第一項の規定によつて使用者に固定資産税を課する場合においては、その使用者）」を削り、「三十日以内に」の下に「、それぞれ」を加え、同條第二項中「前項」を「第一項」に改め、同條第三項及び第七項中「地方財政委員会」を「道府県知事又は地方財政委員会」に改め、第二項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In the heading of Article 398, "the Local Finance Commission" shall be amended as "the Governor of Do, Fu or Prefecture or the Local Finance Commission" ;in paragraph 1 of the same Article, "the Local Finance Commission" shall be amended as "the governor of Do, Fu or prefecture or the Local Finance Commission" ; "(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)" shall be deleted;before "within thirty days" , "respectively" shall be added;in paragraph 2 of the same Article, "the preceding paragraph" shall be amended as "paragraph 1" ;in paragraph 3 and paragraph 7 of the same Article, "the Local Finance Commission" shall be amended as "the governor of Do, Fu or prefecture or the Local Finance Commission" ;paragraph 2 shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第三百九十九條中「地方財政委員会」を「道府県知事又は地方財政委員会」に改める。
In Article 399, "The Local Finance Commission" shall be amended as "The governor of Do, Fu or prefecture or the Local Finance Commission" .
第四百條第一項中「地方財政委員会」を「道府県知事又は地方財政委員会」に改める。
In Article 400 paragraph 1, "the Local Finance Commission" shall be amended as "the governor of Do, Fu or prefecture or the Local Finance Commission" .
第四百四條第四項及び第五項を次のように改める。
Article 404 paragraphs 4 and 5 shall be amended as follows:
４　市町村は、固定資産税を課される固定資産が少い場合においては、第一項の規定にかかわらず、固定資産評価員を設置しないで、この法律の規定による固定資産評価員の職務を市町村長に行わせることができる。
4　City, town or village may, in cases where there are few properties which shall be subject to the imposition of the municipal property tax, cause the mayor of city, town or village to perform the responsibilities of property assessor under the provisions of the Law, without establishing the property assessor regardless of the provision of paragraph 1.
第四百十條第一項中「二月五日」を「二月末日」に改める。
In Article 410 paragraph 1, "February 5" shall be amended as "the end of February" .
第四百十一條第一項中「（第四百十三條第二項の規定の適用がある場合においては、農地を除く。）」を削り、「二月五日」を「二月末日」に改める。
In Article 411 paragraph 1, "(when the provision of Article 413 paragraph 2 shall apply, agricultural land shall be excluded)" shall be deleted;and "February 5" shall be amended as "the end of February" .
第四百十三條第二項を削る。
Article 413 paragraph 2 shall be deleted.
第四百十五條第一項中「二月六日」を「三月一日」に、「同月十五日」を「同月十日」に、「二月十六日」を「三月十一日」に改める。
In Article 415 paragraph 1, "February 6" shall be amended as "March 1" ; "February 15" shall be amended as "10th of the same month" , and "February 16" shall be amended as "March 11" .
第四百十七條中「第三百四十五條、」を削り、「若しくは第三百八十四條」を「又は第三百八十四條」に、「届出若しくは申告」を「申告」に改め、「又は第三百九十四條の規定によつて地方財政委員会に申告をする義務がある者」を削り、同條に次の二項を加える。
In Article 417, "Article 345," shall be deleted; "report or return" shall be amended as "return" ; "or the person obligated to return with the Local Finance Commission in accordance with the provision of Article 394" shall be deleted;and the following two paragraphs shall be added to the same Article:
２　道府県知事又は地方財政委員会は、第三百九十四條の規定によつて道府県知事又は地方財政委員会に申告をする義務がある者がそのすべき申告をしなかつたこと又は虚偽の申告をしたことに因り、固定資産の価格の決定がなされなかつたことを発見した場合においては、直ちに類似の固定資産の価格と均衡を失しないように当該固定資産の価格を決定するとともに、第三百八十九條第一項各号に掲げる固定資産については当該固定資産が所在するものとされ、且つ、当該決定に係る価格が配分されるべきであつた市町村を、第三百九十一條第一項の規定に該当する固定資産については当該決定に係る価格が配分されるべきであつた市町村を、それぞれ決定し、その決定した価格を当該市町村に配分し、その配分に係る固定資産及びその配分した価格を当該市町村の長に通知しなければならない。この場合においては、遅滞なく、その旨を当該固定資産の所有者に通知しなければならない。
2　The governor of Do, Fu or prefecture or the Local Finance Commission shall, in cases where he or it has found that the value of the property has not been determined due to the fact that the person who is obligated to file a return with the governor of Do, Fu or prefecture or the Local Finance Commission in accordance with the provisions of Article 394 has failed to file a return which the person should have filed or has filed a false return, immediately determine the value of the property concerned maintaining the balance with the value of property of a similar nature and, at the same time, with respect to the property enumerated in each item of Article 389 paragraph 1, determine the city, town or village in which the property concerned is deemed to exist and to which the value relating to the determination concerned should have been distributed, and with respect to the property falling under the provision of Article 391 paragraph 1, determine the city, town or village to which the value relating to the determination concerned should have been distributed respectively, and distribute each value so determined to the city, town or village concerned, and notify the property relating to the distribution and the value so distributed to the mayor of city, town or village concerned. In this case, he or it shall notify without delay the owner of the property concerned to that effect.
３　第三百八十九條第二項から第五項まで及び第三百九十一條第二項から第四項までの規定は、前項の場合に準用する。
3　The provisions of Article 389 paragraphs 2 to 5 inclusive and Article 391 paragraphs 2 to 4 inclusive shall apply mutatis mutandis to the case of the preceding paragraph.
第四百十八條中「三月」を「四月」に改める。
In Article 418, "March" shall be amended as "April" .
第四百十九條第三項中「二十日」を「十日」に改める。
In Article 419 paragraph 3, "twenty days" shall amended as "ten days" .
第四百二十二條中「遅滞なく、」を「一月以内に、」に改める。
In Article 422, "without delay" shall be amended as "within one month" .
第四百二十三條を次のように改める。
Article 423 shall be amended as follows:
（固定資産評価審査委員会の設置、選任等）
(Establishment, Nomination, etc. of Property Assessment Review Committee)
第四百二十三條　固定資産課税台帳に登録された事項（土地台帳又は家屋台帳に登録された事項を除く。）に関する不服を審査決定するために、市町村に、固定資産評価審査委員会を設置する。
Article 423.　A property review committee shall be established in the city, town or village in order to review and determine complaints relating to matters registered in the property tax ledger (excluding the matters registered in land ledgers or house ledgers).
２　固定資産評価審査委員会の委員の定数は、三人とする。
2　The fixed number of the committeemen of the property assessment review committee shall be three persons.
３　固定資産評価審査委員会の委員は、当該市町村の住民で市町村税の納税義務がある者のうちから、当該市町村の議会の同意を得て、市町村長が選任する。
3　The committeemen of the property assessment review committee shall be nominated by the mayor of city, town or village from among those who are the inhabitant of the city, town or village concerned and have the obligation for taxpayment of the inhabitant's tax with the approval of the assembly of the city, town or village concerned.
４　市町村長は、固定資産評価審査委員会の委員が欠けた場合においては、遅滞なく、当該委員の補欠の委員を選任しなければならない。この場合において当該市町村の議会が閉会中であるときは、市町村長は、前項の規定にかかわらず、議会の同意を得ないで補欠委員を選任することができる。
4　The mayor of city, town or village shall, in cases where the post of the committeeman of the property assessment review committee is vacant, nominate the substitute committeeman without delay. In this case, when the assembly of the city, town or village concerned is in recess, the mayor of city, town or village may, regardless of the provision of the preceding paragraph, nominate the substitute committeeman without the approval of the assembly.
５　市町村長は、補欠の委員を選任した場合においては、選任後最初の議会においてその選任について事後の承認を得なければならない。この場合において事後の承認を得ることができないときは、市町村長は、その委員を罷免しなければならない。
5　The mayor of city, town or village shall, in cases where he has nominated the substitute committeeman, obtain an ex post facto approval for the nomination in the first assembly after the nomination. In this case, the mayor of city, town or village shall, when he is unable to obtain the ex post facto approval, dismiss him.
６　固定資産評価審査委員会の委員の任期は、三年とする。
6　The term of office of committeemen of the property assessment review committee shall be three years.
７　固定資産評価審査委員会の委員は、当該市町村の條例の定めるところによつて、委員会の会議への出席日数に応じ、手当を受けることができる。
7　The committeemen of the 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 provisions of the by-law of the city, town or village concerned.
８　固定資産評価審査委員会において処理すべき事務が多いと認める市町村は、第二項の規定にかかわらず、当該市の條例の定めるところによつて、その委員の定数を十五人までに増加し、及び固定資産評価審査委員会を委員三人をもつて組織する部会に分ち、その部会に固定資産評価審査委員会の職務を行わせることができる。
8　Such cities as are deemed to have many businesses to be managed by the property assessment review committee may, regardless of the provision of paragraph 2, increase the fixed number of committeemen within the limits of fifteen persons and may divide the property assessment review committee in the panels composed of three committeemen and cause them to perform the responsibilities of the property assessment review committee in accordance with the provisions of the by-law of cities concerned.
第四百二十四條に次の一項を加える。
The following one paragraph shall be added to Article 424:
２　前條第八項の規定によつて部会を設けた市においては、当該部会をもつて固定資産評価審査委員会とみなして前項の規定を適用する。
2　With respect to the city which has established the panel in accordance with the provision of paragraph 8 of the preceding Article, the provision of the preceding paragraph shall apply considering the panel concerned the property assessment review committee.
第四百二十六條に次の一号を加える。
The following one item shall be added to Article 426:
五　当該市町村の住民でなくなつた者
(5)　Those who has become non-resident of the city, town or village concerned.
第四百二十八條第一項中「二月六日から三月十五日」を「三月一日から四月十日」に改め、同條第二項中「二人以上の委員」を「過半数の委員」に改め、同條第三項中「二人以上の委員」を「出席委員の過半数」に改める。
In Article 428 paragraph 1, "February 6 to March 15" shall be amended as "March 1 to April 10" ;in paragraph 2 of the same Article, "two or more committeemen" shall be amended as "a majority of committeemen" ;and in paragraph 3 of the same Article, "two or more committeemen" shall be amended as "a majority of committeemen present" .
第四百四十八條第一項中「六月以下の懲役又は」を削る。
In Article 448 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
第四百四十九條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 449 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第四百五十一條第一項中「六月以下の懲役又は」を削る。
In Article 451 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
第四百五十二條第一項中「一年以下の懲役若しくは一万円以下の罰金若しくは科料に処し、又は懲役及び罰金を併科する。」を「一万円以下の罰金又は科料に処する。」に改め、同條第三項但書を削る。
In Article 452 paragraph 1, "penal servitude not exceeding one year or a fine or a minor fine not exceeding ten thousand yen or to both" shall be amended as "a fine or a minor fine not exceeding ten thousand yen" ;and the proviso to paragraph 3 of the same Article shall be deleted.
第四百五十六條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 456 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第四百五十九條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 459 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第四百七十條第一項中「六月以下の懲役又は」を削る。
In Article 470 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
第四百七十一條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 471 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第四百七十三條第一項中「六月以下の懲役又は」を削る。
In Article 473 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
第四百七十四條第一項中「一年以下の懲役若しくは一万円以下の罰金若しくは科料に処し、又は懲役及び罰金を併科する。」を「一万円以下の罰金又は科料に処する。」に改め、同條第三項但書を削る。
In Article 474 paragraph 1, "penal servitude not exceeding one year or a fine or a minor fine not exceeding ten thousand yen or to both" shall be amended as "a fine or a minor fine not exceeding ten thousand yen" ;and the proviso to paragraph 3 of the same Article shall be deleted.
第四百七十八條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 478 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be mede in writing.
第四百八十一條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 481 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第五百三條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 503 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第五百六條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 506 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第五百九條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 509 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第五百二十九條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 529 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph be made in writing.
第五百三十八條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 538 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第五百四十一條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 541 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第五百六十條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 560 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第五百六十九條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 569 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第五百七十二條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 572 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第五百九十六條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 596 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百五條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 605 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百八條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 608 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百三十二條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 632 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraph shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百三十六條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 636 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百五十三條第一項中「六月以下の懲役又は五千円以下の罰金」を「三千円以下の罰金」に改める。
In Article 653 paragraph 1, "penal servitude not exceeding six months or a fine not exceeding five thousand yen" shall be amended as "a fine not exceeding three thousand yen" .
第六百五十四條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 654 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百五十六條第一項中「六月以下の懲役又は五千円以下の罰金」を「三千円以下の罰金」に改める。
In Article 656 paragraph 1, "penal servitude not exceeding six months or a fine not exceeding five thousand yen" shall be amended as "a fine not exceeding three thousand yen" .
第六百五十七條第一項中「一年以下の懲役若しくは一万円以下の罰金若しくは科料に処し、又は懲役及び罰金を併科する。」を「五千円以下の罰金又は科料に処する。」に改め、同條第二項但書を削る。
In Article 657 paragraph 1, "shall be liable to penal servitude not more than one year or a fine or a minor fine not more than ten thousand yen, or to both" shall be amended as "shall be liable to a fine or a minor fine not exceeding five thousand yen" ;and the proviso to paragraph 2 of the same Article shall be deleted.
第六百六十一條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 661 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百六十四條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 664 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" , in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百七十八條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 678 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" , the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百八十三條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 683 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百九十二條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 692 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第六百九十五條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 695 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七百三條の次に次の一條を加える。
The following one Article shall be added next to Article 703:
（国民健康保險税）
(National Health Insurance Tax)
第七百三條の二　国民健康保險を行う市町村は、国民健康保險に要する費用に充てるため、国民健康保險の被保險者である世帯主に対し、国民健康保險税を課することができる。
Article 703-(2).　A city, town or village which conducts the national health insurance may, in order to meet the expenses for the national health insurance, impose the national health insurance tax on the householder who is the insured of the national health insurance.
２　国民健康保險税の標準課税総額は、当該年度の初日における療養の給付に要する費用の総額の見込額の百分の七十に相当する額とする。
2　The standard total amount of the national health insurance tax shall be the amount corresponding to seventy-hundredths of the estimated total amount of the cost necessary for the payment of medical treatment as of the first day of the fiscal year concerned.
３　前項の標準課税総額は、所得割総額、資産割総額、被保險者均等割総額及び世帯別平等割総額の合計額とする。
3　The standard total amount of tax mentioned in the preceding paragraph shall be the amount obtained by summing up the total amount of per income rate, the total amount of per assets rate, the total amount of per capita rate of the insured and the total amount of per household even rate.
４　前項の所得割総額、資産割総額、被保險者均等割総額及び世帯別平等割総額の標準課税総額に対する標準割合は、それぞれ百分の四十、百分の十、百分の三十五及び百分の十五とする。
4　The standard ratio of the total amount of per income rate, the total amount of per assets rate, the total amount of per capita rate of the insured and the total amount of per household even rate mentioned in the preceding paragraph to the standard total amount of tax shall be forty-hundredths, ten-hundredths, thirty-fivehundredths and fifteen-hundredths respectively.
５　国民健康保險税の納税義務者に対する課税額は、世帯主及びその世帯に属する国民健康保險の被保險者につき算定した所得割額及び資産割額並びに被保險者均等割額及び世帯別平等割額の合算額とする。但し、課税額は、一万五千円をこえることができない。
5　The amount of tax imposed on a taxpayer of the national health insurance tax shall be the aggregate of the amount of per income rate and per assets rate computed on the basis of the householder and the insured of the national health insurance who belongs, to that household, the amount of per capita rate of the insured, and the amount of per household even rate. However, the amount of tax shall not exceed fifteen thousand yen.
６　前項の所得割額は、所得割総額を第二百九十二條第四号但書の課税総所得金額にあん分して算定する。但し、第二百九十二條第四号但書の課税総所得金額にあん分して算定することが著しく困難であると認める市町村においては、当該市町村の條例の定めるところによつて、市町村民税の所得割額にあん分して算定することができる。
6　The amount of per income rate mentioned in the preceding paragraph shall be computed by dividing the total amount of per income rate in proportion to the amount of the total taxable income mentioned in the proviso to Article 292 item (4). However, in a city, town or village where it is considered to be extremely difficult to compute it by dividing proportionately to the amount of the total taxable income mentioned in the proviso to Article 292 item (4), it may be computed by dividing proportionately to the amount of per income rate of the inhabitant's tax in accordance with the provisions of the by-law of the city, town or village concerned.
７　第五項の資産割額は、資産割総額を固定資産税額又は固定資産税額のうち土地及び家屋に係る部分の額にあん分して算定する。
7　The amount of per assets rate mentioned in paragraph 5 shall be computed by dividing the total amount of per assets rate in proportion to the amount of the municipal property tax or to a part of the amount of the municipal property tax relating to the land and houses.
８　国民健康保險の被保險者である資格がない世帯主であつてその世帯内に国民健康保險の被保險者がある場合においては、当該世帯主を第一項の被保險者である世帯主とみなして国民健康保險税を課する。この場合においては、当該市町村の條例の定めるところによつて、当該世帯主の所得割額及び均等割額を減額することができる。
8　In cases where there is a householder who is unqualified for the insured of the national health insurance and whose household has the insured of the national health insurance, the national health insurance tax shall be imposed, considering the householder concerned the householder who is the insured as mentioned in paragraph 1. In this case, the amount of per income rate and the amount of per capita rate of the householder concerned may be reduced in accordance with the provisions of the by-law of the city, town or village concerned.
第七百十一條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 711 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七百十六條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 716 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七百二十五條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 725 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七百二十八條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 728 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七百四十條に次の一項を加える。
The following one paragraph shall be added to Article 740:
２　前項の場合において昭和二十六年十二月三十一日以前に解散した法人で同日までに清算が結了しないものがあるときは、その結了の日の属する事業年度分まで昭和二十六年度分の事業税について適用された規定の例によつて事業税を課するものとする。
2　In the case of the preceding paragraph, if there is a juridical person who is dissolved on or before December 31, 1951 and whose liquidation is not concluded by the same date, the enterprise tax shall be imposed, in accordance with the instance of the provisions which apply to the enterprise tax for fiscal year 1951-52, till the business year to which the day of conclusion thereof belongs.
第七百四十一條第三項第十九号中「出版業」の下に「（政令で定める新聞業を除く。）」を加える。
In Article 741 paragraph 3 item (19), next to "Publishing business" , "(excluding such newspaper business as specified by Cabinet Order)" shall be added.
第七百四十三條第六号を第八号とし、以下二号ずつ繰り下げ、第五号の次に第六号及び第七号として次の二号を加える。
In Article 743, item (6) shall be made item (8);the numbering of the following items shall be moved down by two;and next to item (5), the following two items shall be added as items (6) and (7):
六　森林法、農業協同組合法、消費生活協同組合法、水産業協同組合法及び中小企業等協同組合法による組合（企業組合を除く。）及び連合会で政令で定めるものが行う事業
(6)　Business conducted by associations (excluding joint enterprise cooperatives) and federations thereof, as provided for by Cabinet Order, under the Forest Law, the Agricultural Cooperative Association Law, the Consumers'Livelihood Cooperative Association Law, the Fisheries Cooperative Association Law and the Smaller Enterprise, etc. Cooperative Law;
七　新聞業（第七百四十一條第三項第十九号の政令で定めるものに限る。）
(7)　Newspaper business (as specified by Cabinet Order mentioned in Article 741 paragraph 3 item (19));
第七百四十五條の見出し中「行う事業」を「個人の行う事業」に改め、同條第一項及び第二項中「事業を行う者」を「事業を行う個人」に改め、同條第二項中「前項の道府県知事の定めるところによる。」を「地方財政委員会規則の定めるところによつて、前項の道府県知事が関係道府県内に所在する事務所又は事業所について同項の所得金額の総額を当該事務所又は事業所の従業者の数にあん分して定める。この場合において、従業者の数は、課税標準の算定期間に属する各月の末日現在における従業者の数を合計した数とする。」に改める。
In the heading of Article 745, "Business which is Conducted" shall be amended as "Business which is Conducted by an Individual" ;in paragraphs 1 and 2 of the same Article, "the person who conducts business" shall be amended as "an individual who conducts business" ;and in paragraph 2 of the same Article, "the amount of income shall be determined by the governor of Do, Fu or prefecture mentioned in the preceding paragraph" shall be amended as "the amount of income shall be determined, in accordance with the provisions of the Local Finance Commission Regulation, by the governor of Do, Fu or prefecture mentioned in the preceding paragraph with respect to offices or places of work located in Do, Fu and prefectures concerned, by dividing the total sum of the amount of income mentioned in the same paragraph in proportion to the number of employees of the offices or places of work concerned. In this case, the number of the employees shall be the number obtained by summing up the number of employees as of the end of each month which belongs to the computation period of taxable basis" .
同條第四項中「異議の申立をすることができる。」を「前項の通知を受けた日から三十日以内に異議の申立をすることができる。」に改め、同條第五項中「第三項の通知を受けた日から三十日以内にしなければならない。」を「文書をもつてしなければならない。」に改め、同條第七項中「更正」を「変更」に改める。
In paragraph 4 of the same Article, "may file an appeal of objection" shall be amended as "may file an objection, within thirty days from the day of receipt of the notification under the preceding paragraph," ;in paragraph 5 of the same Article, "shall be made within thirty days from the day of receipt of the notification under the provision of paragraph 3." shall be amended as "shall be made in writing." ;and in paragraph 7 of the same Article, "revise" shall be amended as "alter" .
第七百四十六條第二項中「左に掲げる法人」の下に「（第一号、第二号及び第五号から第七号までの法人にあつては、第七百四十三條第六号の政令で定めるものを除く。）」を加える。
In Article 746 paragraph 2, "be as follows" shall be amended as "mean those as listed below with respect to the juridical persons mentioned in items (1), (2) and (5) to (7) inclusive, those specified by Cabinet Order mentioned in Article 743 item (6) shall be excluded)" .
第七百四十七條の次に次の一條を加える。
Next to Article 747, the following one Article shall be added:
（二種の事業をあわせて行う場合における事業税額の算定）
(Computation of Amount of the Enterprise Tax in Cases Where Two Kinds of Businesses are Conducted Together)
第七百四十七條の二　個人が第一種事業と第二種事業とをあわせて行う場合においては、その納付すべき事業税の課税標準とすべき所得金額は、これらの事業を通じて算定するものとし、この場合における事業税額は、所得金額をこれらの事業のそれぞれの総売上金額にあん分した額に当該事業に対する各税率を適用して得た額の合算額とする。
Article 747-(2).　In cases where an individual conducts enterprise of the first category and enterprise of the second category together, the amount of income to be taken as taxable basis of the enterprise tax which shall be paid by the individual shall be computed by totalizing these businesses;the amount of the enterprise tax, in this case, shall be the total sum of the amounts obtained by multiplying the amount, obtained by dividing the amount of income in proportion to each total amount of sales of these businesses, by each rate of tax for the businesses concerned.
第七百五十一條を次のように改める。
Article 751 shall be amended as follows:
（事業税の徴收の方法）
(Method of Collection of the Enterprise Tax)
第七百五十一條　事業税の徴收については、個人の行う事業に対するものにあつては普通徴收の方法により、法人の行う事業に対するものにあつては申告納付の方法によらなければならない。
Article 751.　The collection of the enterprise tax shall be made by means of ordinary collection for businesses conducted by individual persons, and by means of payment by self-assessment for businesses conducted by juridical persons.
同條の次に次の一條を加える。
Next to the same Article, the following one Article shall be added:
（個人の事業税の徴收の手続）
(Procedure for Collection of the Enterprise Tax Paid by Individual Person)
第七百五十一條の二　事業税を普通徴收の方法によつて徴收しようとする場合において納税者に交付すべき徴税令書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。
Article 751-(2).　In cases where the enterprise tax is to be collected by means of ordinary collection, the tax bills to be delivered to the taxpayer shall be delivered to the taxpayer ten days prior to the final date for payment at the latest.
第七百五十二條の見出し中「事業税」を「個人の事業税」に改め、同條中「事業税の納税義務者」を「個人の行う事業に対する事業税の納税義務者（二以上の道府県において事務所又は事業所を設けて事業を行う者を除く。）」に改める。
In the heading of Article 752, "the Enterprise Tax" shall be amended as "the Enterprise Tax Paid by Individual Person" ;and in the same Article, "The taxpayer of the enterprise tax" shall be amended as "The taxpayer of the enterprise tax on business conducted by individual person (excluding those who conduct business by establishing offices or places of work in two or more Do, Fu and prefectures)" .
同條の次に次の一條を加える。
Next to the same Article, the following one Article shall be added:
（二以上の道府県において事業を行う個人の申告又は報告の義務）
(Obligation to File Returns or Reports of Individual Who Conducts Business in Two or More Do, Fu and Prefectures)
第七百五十二條の二　二以上の道府県において事務所又は事業所を設けて事業を行う個人は、事業税の賦課徴收に関し地方財政委員会規則の定めるところによつて関係道府県知事に申告し、又は報告しなければならない。
Article 752-(2).　The individual who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures shall file a return or report, as provided for by the Local Finance Commission Regulations, concerning the imposition and collection of the enterprise tax, to the governor of Do, Fu or prefecture concerned.
第七百五十三條の見出し中「事業税」を「個人の事業税」に改め、同條第一項中「前條」を「第七百五十二條又は前條」に改め、同條第二項中「法人の代表者又は法人若しくは人の代理人、使用人」を「人の代理人又は使用人」に、「法人又は人の業務」を「人の業務」に、「法人又は人に対し」を「人に対し」に改める。
In the heading of Article 753, "the Enterprise Tax" shall be amended as "the Enterprise Tax Paid by Individual Person" ;in paragraph 1 of the same Article, "the preceding Article" shall be amended as "Article 752 or the preceding Article" ;in paragraph 2 of the same Article, "a representative of a juridical person or an agent, employee or other worker of a juridical or individual person" shall be amended as "an agent, employee or other worker of an individual" ; "its business or property" shall be amended as "business or property of the individual" ;and "the juridical or individual person" shall be amended as "the individual person" .
第七百五十四條の見出し中「事業税」を「個人の事業税」に改め、同條第一項中「事業税の納税義務者」を「個人の行う事業に対する事業税の納税義務者」に改め、「第七百五十二條」の下に「又は第七百五十二條の二」を加える。
In the heading of Article 754, "the Enterprise Tax" shall be amended as "the Enterprise Tax Paid by Individual Person" ;in paragraph 1 of the same Article, "the taxpayer of the enterprise tax" shall be amended as "the taxpayer of the enterprise tax on business conducted by individual person" , and "Article 752" shall be amended as "Article 752 or Article 752-(2)" .
同條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In paragraph 3 of the same Article, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
同條の次に次の四條を加える。
Next to the same Article, the following four Articles shall be added:
（法人の事業税の申告納付）
(Payment by Self-Assessment of the Enterprise Tax of Juridical Person)
第七百五十四條の二　事業税の納税義務がある法人は、左の各号に掲げる所得（第七百四十九條第一項の事業を行うものにあつては、收入金額とする。以下法人の行う事業に対する事業税について同様とする。）又は清算所得に係る事業税を、当該各号に定める期間内に申告納付しなければならない。
Article 754-(2).　A juridical person who is obligated to pay the enterprise tax shall pay by self-assessment the enterprise tax relating to the income (the amount of receipt in the case of those conducting the business mentioned in Article 749 paragraph 1;hereinafter the same with respect to the enterprise tax on business conducted by a juridical person) or to the liquidation income enumerated in each of the following items within the period as prescribed in each item concerned:
一　各事業年度の所得については、各事業年度の終了の日から二月
(1)　With respect to the income for each business year, two months from the day of the termination of each business year;
二　解散した場合の清算所得については、残余財産が確定した日からその分配の日の前日までの間、但し、残余財産を数回に分けて分配する場合においては、そのたびごとに各分配に係る残余財産が確定した日からその分配の日の前日までの間
(2)　With respect to the liquidation income in the case of dissolution, the period from the day of confirmation of remaining assets to the day preceding the day of its distribution;however, with respect to the case where the remaining assets are distributed by several instalments, the period from the day of confirmation of the remaining assets so distributed to the day preceding the day of its distribution, on all occasions of such distribution;
三　合併した場合の清算所得については、合併の日から二月
(3)　With respect to the liquidation income in the case of amalgamation, two months from the day of amalgamation.
２　前項第一号の場合において法人がすべき申告納付は、確定した決算に基いてしなければならない。但し、災害その他やむを得ない事由に因つて決算が確定しないため同号の期間内に申告納付することができない場合においては、地方財政委員会規則で定める手続によつて、事務所又は事業所所在地の道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあつては、主たる事務所又は事業所所在地の道府県知事）の承認を受けて、その決算確定の日から二十日以内に申告納付することができる。
2　The payment by self-assessment which shall be made by the juridical person in the case under item (1) of the preceding paragraph shall be made on the basis of the final settlement of account. However, in cases where it is impossible to pay by self-assessment within the period mentioned in item (1) of the preceding paragraph on account of the fact that the settlement was not concluded by reason of natural disasters or other unavoidable circumstances, the payment by self-assessment may be made, in conformity with the procedures as provided for by the Local Finance Commission Regulation, within twenty days from the day of conclusion of the settlement upon the approval of the governor of Do, Fu or prefecture where the office or place of work is located (the governor of Do, Fu or prefecture where the main office or place of work is located in the case of a juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures).
３　第一項の場合において、事務所又は事業所所在地の道府県知事に提出すべき申告書には、地方財政委員会規則で定める様式によつて、事業の種類、当該事業年度中に有していた事務所又は事業所の名称及びその所在地並びに所得金額（第七百四十九條第一項の事業を行う法人にあつては、收入金額とする。以下法人の行う事業に対する事業税について同様とする。）又は清算所得金額及び事業税額を記載するとともに、これに財産目録、貸借対照表、損益計算書（貸借対照表若しくは損益計算書を作成することを要しない法人にあつては、これらに準ずるものをいう。）又は清算に関する計算書及び当該事業年度の所得金額又は清算所得金額に関する計算書を添附しなければならない。
3　In the case under paragraph 1, the return which shall be filed with the governor of Do, Fu or prefecture where the office or place of work is located shall contain, in conformity with the form as provided for by the Local Finance, Commission Regulation, the description of business, the name and location of the office or the place of work which the juridical person owned in the business year concerned and the amount of income (the amount of receipt, with respect to the juridical person who conducts business under Article 749 paragraph 1;hereinafter the same with respect to the enterprise tax on businesses conducted by juridical persons) or the amount of liquidation income, and the amount of enterprise, tax, and shall accompany an inventory, balance sheet, profit and loss statement (as regards juridical person who is not required to prepare the balance sheet or profit and loss statement, such papers as are corresponding to them) or a statement of account relating to liquidation and a statement of account relating to the amount of income for the business year concerned or to the amount of liquidation income.
４　事業を行う法人は、各事業年度において納付すべき事業税がない場合においても、前三項の規定に準じて申告書を提出しなければならない。
4　A juridical person who conducts business shall, even in the case where there is no enterprise tax to be paid in each business year, file the return in conformity with the provisions of the preceding three paragraphs.
５　外国法人に対する第二項但書、第七百六十三條の六第二項、第七百六十三條の七第一項から第四項まで及び第六項並びに第七百六十四條第三項の規定の適用については、これらの規定中主たる事務所又は事業所所在地の道府県知事とあるのは、この法律の施行地において行う事業の経営の責任者が主として執務する事務所又は事業所所在地の道府県知事とする。
5　In the case of application of the provisions of the proviso to paragraph 2, Article 763-(6) paragraph 2, Article 763-(7) paragraphs 1 to 4 inclusive and 6 and Article 764 paragraph 3 to an alien corporation, the governor of Do, Fu or prefecture where the main office or place of work is located in these provisions shall mean the governor of Do, Fu or prefecture where the office or place of work, in which the person responsible for the management of the enterprise conducted in the enforcement area of this Law mainly works, is located.
（法人の事業税の修正申告納付）
(Payment by Amended Self-Assessment of the Enterprise Tax of Juridical Person)
第七百五十四條の三　前條の規定によつて申告書を提出した法人は、申告書を提出した後においてその申告に係る課税標準額又は税額を修正しなければならない場合においては、地方財政委員会規則で定める様式によつて、遅滞なく、修正申告書を提出するとともに、修正に因り増加した税額があるときは、これを納付しなければならない。
Article 754-(3).　The juridical person who has filed returns in accordance with the provisions of the preceding Article shall, in cases where he shall amend, after the filing of returns, the amount of taxable basis or the amount of tax as returned, file the amended returns without delay in conformity with the form as provided for by the Local Finance Commission Regulation, and at the same time he shall, when there is a tax amount increased in consequence of the amendment, pay it.
（法人の代表者等の自署及び押印の義務）
(Obligation of Representative, etc. of Juridical Person to Sign or Seal)
第七百五十四條の四　第七百五十四條の二の規定による申告書又は前條の規定による修正申告書（「申告書等」という。以下本條及び第七百五十四條の五において同様とする。）には、法人の代表者（二人以上の者が共同して法人を代表する場合においては、その全員）が自署し、且つ、自己の印を押さなければならない。但し、法人の代表者が二人以上ある場合（二人以上の者が共同して法人を代表する場合を除く。）においては、これらの者のうち、社長、理事長、専務取締役、常務取締役その他の者で申告書等の作成の時において法人の業務を主宰している者が自署し、且つ、自己の印を押さなければならない。
Article 754-(4).　On the return under the provisions of Article 754-(2) or amended return under the provisions of the preceding Article (to be referred to as "return, etc." ;hereinafter the same in this Article and Article 754-(5)), the representative of the juridical person (or all the representatives in cases where two or more persons represent the juridical person 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 case where two or more persons represent the juridical person jointly), of these persons the president, chief director, managing director, standing director or other person, who presides over the business of the juridical person at the time of preparation of return, etc., shall sign his name and put his seal.
２　前項の申告書等には、同項の代表者の外、法人の役員及び職員のうち申告書等の作成の時において当該法人の経理に関する事務の上席の責任者である者が自署し、且つ、自己の印を押さなければならない。この場合において、その申告書等の記載が自己の意見に反するときは、その旨を申告書等に記載しなければならない。
2　In the return, etc. mentioned in the preceding paragraph, besides the representatives mentioned in the same paragraph, the senior person responsible for the affairs concerning the accounting of the juridical person concerned at the time of preparation of return, etc. out of the officials and personnel of the juridical person shall sign his name and put his seal. In this case, if the entries in the return, etc. is contrary to his opinion, he shall record to that effect in the return, etc.
３　前二項の規定によつて申告書等に自署し、且つ、自己の印を押すべき者は、外国法人にあつては、この法律の施行地にある資産又は事業の管理又は経営の責任者及び当該資産又は事業に係る経理に関する業務の上席の責任者とする。この場合においては、前項後段の規定は、当該資産又は事業の管理又は経営の責任者に対しても適用があるものとする。
3　The person who is obligated to sign his name and put his seal on the return, etc. in accordance with the provisions of the preceding two paragraphs shall, in the case of an alien juridical person, be the person responsible for management or operation of the property or the enterprise located in the enforcement area of this Law and the senior person responsible for affairs concerning the accounting relating to the property or enterprise concerned. In this 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 enterprise concerned.
４　前三項の規定による自署及び押印の有無は、第一項の申告書等による申告の効力に影響を及ぼすものではない。
4　The existence or non-existence of the signature and seal as provided for in the preceding three paragraphs shall not affect the validity of returning by the return, etc. mentioned in paragraph 1.
（法人の代表者等の自署及び押印の義務違反に関する罪）
(Offense relating to Violation of Obligation to Sign or Seal by Representative, etc. of Juridical Person)
第七百五十四條の五　前條第一項から第三項までの規定に違反した者又はこれらの規定に違反する申告書等の提出があつた場合においてその行為をした者は、一年以下の懲役又は二十万円以下の罰金に処する。但し、情状に因り、その刑を免除することができる。
Article 754-(5).　Any person who has violated the provisions of paragraphs 1 to 3 inclusive of the preceding Article or person who has filed the return, etc. in violation of these provisions, when such returns have been filed, 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.
第七百五十九條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 759 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be. moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七百六十二條の次に次の一條を加える。
Next to Article 762, the following one Article shall be added:
（法人の事業税の更正及び決定）
(Revision and Determination of the Enterprise Tax of Juridical Person)
第七百六十二條の二　道府県知事は、第七百五十四條の二の規定による申告書又は第七百五十四條の三の規定による修正申告書の提出があつた場合において、当該申告又は修正申告に係る課税標準額又は税額がその調査したところと異なるときは、これを更正することができる。
Article 762-(2).　The governor of Do, Fu or prefecture may, in cases where the returns as provided for in Article 754-(2) or the amended returns as provided for in Article 754-(3) have been filed and where the amount of the taxable basis or of the tax so returned or returned after amendment is at variance with the amount assessed by his investigation, revise it.
２　道府県知事は、納税者が申告書の提出期限までにこれを提出しなかつた場合においては、その調査によつて、申告すべき課税標準額及び税額を決定することができる。
2　The governor of Do, Fu or prefecture may, in cases where the taxpayer has failed to file the returns by the final date for its filing, determine by his investigation the amount of the taxable basis or of the tax to be returned.
３　道府県知事は、前二項の規定によつて更正し、又は決定した課税標準額又は税額について、調査によつて、過大であることを発見した場合、又は過少であり、且つ、過少であることが納税者の詐偽その他不正の行為に因るものであることを発見した場合に限り、これを更正することができる。
3　The governor of Do, Fu or prefecture may, only in cases where he has found by the investigation 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 is too low and the fact of its being too low is due to fraud or other wrong acts on the part of the taxpayers, revise it.
４　道府県知事は、前三項の規定によつて更正し、又は決定した場合においては、遅滞なく、これを納税者に通知しなければならない。
4　The governor of Do, Fu or prefecture shall, in cases where he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the taxpayer without delay.
第七百六十三條の見出し中「事業税」を「個人の事業税」に改め、同條第一項中「事業税」を「個人の行う事業に対する事業税」に改め、同條第二項中「納税者」を「前項の納税者」に改める。
In the heading of Article 763, "the Enterprise Tax" shall be amended as "the Enterprise Tax Paid by Individual Person" ;in paragraph 1 of the same Article, "the enterprise tax" shall be amended as "the enterprise tax on businesses conducted by individuals" ;and in paragraph 2 of the same Article, "taxpayer" shall be amended as "taxpayer mentioned in the preceding paragraph" .
同條の次に次の八條を加える。
Next to the same Article, the following eight Articles shall be added:
（法人の事業税の不足税額及びその延滞金の徴收）
(Collection of Shortage of Amount of the Enterprise Tax of Juridical Person and Arrearage Charge on Such Shortage)
第七百六十三條の二　道府県の徴税吏員は、第七百六十二條の二第一項から第三項までの規定による更正又は決定があつた場合において、不足税額（更正に因る不足税額又は決定に因る税額をいう。以下法人の行う事業に対する事業税について同様とする。）があるときは、同條第四項の通知をした日から一月を経過した日を納期限として、これを徴收しなければならない。
Article 763-(2).　In cases where revision or determination has been made in accordance with the provisions of Article 762-(2) paragraphs 1 to 3 inclusive, if there is a shortage of the tax amount (meaning the shortage of the tax amount due to revision or the amount of tax as determined;hereinafter the same with respect to the enterprise tax on businesses conducted by juridical persons), tax officials of Do, Fu or prefecture shall collect it by fixing as the final date for payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article.
２　前項の場合においては、その不足税額に第七百五十四條の二の納期限（第七百六十一條の規定による納期限の延長があつたときは、その延長された納期限とする。以下法人の行う事業に対する事業税について同様とする。）の翌日から納付の日までの期間に応じ、当該不足税額が百円以上であるときは百円（百円未満の端数があるときは、これを切り捨てる。）について一日四銭の割合を乗じて計算した金額に相当する延滞金額を加算して徴收しなければならない。但し、延滞金額が十円未満である場合においては、これを徴收しない。
2　In the cases mentioned in the preceding paragraph, collection shall be made by adding to the shortage of the tax amount an amount of arrearage charge equivalent to the amount computed by multiplying the shortage of tax amount by the rate of four sen per diem per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if such shortage is one hundred yen or more, in proportion to the period from the day following the final date for payment mentioned in Article 754-(2)(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 761;hereinafter the same with respect to the enterprise tax on businesses conducted by juridical persons) to the day of payment. However, in cases where the amount of arrearage charge is less than ten yen, this shall not be collected.
３　道府県知事は、納税者が第七百六十二條の二第一項又は第二項の規定による更正又は決定を受けたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
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 unavoidable cause for the taxpayer having been subjected to the revision or determination as provided for in Article 762-(2) paragraph 1 or paragraph 2.
（納期限後に納付する法人の事業税の延滞金）
(Arrearage Charge on the Enterprise Tax of Juridical of Payment)
第七百六十三條の三　法人の行う事業に対する事業税の納税者は、第七百五十四條の二の納期限後にその税金（第七百五十四條の三の規定による修正に因り増加した税額を含む。以下本條において同様とする。）を納付する場合においては、その税額に当該税額に係る納期限の翌日から納付の日までの期間に応じ、当該税額が百円以上であるときは百円（百円未満の端数があるときは、これを切り捨てる。）について一日四銭の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。但し、延滞金額が十円未満である場合においては、この限りでない。
Article 763-(3).　Taxpayers of the enterprise tax on businesses conducted by juridical persons shall, in cases where they make payment of the tax (including the amount of tax which is increased due to the amendment provided for in Article 754-(3);hereinafter the same in this Article) after the final date for payment mentioned in Article 754-(2), make payment by adding thereto the amount of arrearage charge equivalent to the amount computed by multiplying the amount of tax by the rate of four sen per diem per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the amount of tax concerned is one hundred yen or more, in proportion to the period from the day following the final date for payment concerning the amount of tax 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　道府県知事は、納税者が第七百五十四條の二の納期限までにその税金を納付しなかつたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
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 unavoidable cause with respect to the fact that the taxpayer failed to make payment of the tax by the final date for payment as mentioned in Article 754-(2).
（法人の事業税の過少申告加算金及び不申告加算金）
(Negligence Additional Money and Non-Filing Additional Money relating to the Enterprise Tax of Juridical Person)
第七百六十三條の四　申告書の提出期限までにその提出があつた場合において、第七百六十二條の二第一項若しくは第三項の規定による更正があつたとき、又は修正申告書の提出があつたときは、道府県知事は、当該更正又は修正申告前の申告又は修正申告に係る課税標準額又は税額に誤があつたことについて正当な事由がないと認める場合においては、当該更正に因る不足税額又は当該修正申告に因つて増加した税額が二千円以上であるときは、その税額に百分の五の割合を乗じて計算した金額に相当する過少申告加算金額を徴收しなければならない。
Article 763-(4).　In cases where the return has been filed by the final date for filing thereof, when the revision as provided for in Article 762-(2) paragraph 1 or paragraph 3 has been made or amended return 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 relating to the return or amended return prior to the revision or amended return concerned, collect the amount of negligence additional money equivalent to a sum computed by multiplying by the rate of five percent the shortage of tax amount due to the revision concerned or the tax amount increased due to the amended return concerned, if such amount is two thousand yen or more.
２　左の各号の一に該当する場合においては、道府県知事は、第一号の場合にあつては申告書の提出期限までにその提出がなかつたことについて、第二号の場合にあつては申告書の提出期限までにその提出がなかつたこと及び更正又は修正申告前の申告又は修正申告に係る課税標準額又は税額に誤があつたことについて、第三号又は第四号の場合にあつては申告書の提出期限までにその提出がなかつたことについて正当な事由がないと認めるときは、当該各号に掲げる税額が千円以上であるときは、その税額に、当該各号に掲げる期間に応じ、その期間が一月以内の場合においては百分の十の割合、一月をこえ二月以内の場合においては百分の十五の割合、二月をこえ三月以内の場合においては百分の二十の割合、三月をこえる場合においては百分の二十五の割合をそれぞれ乗じて計算した金額に相当する不申告加算金額を徴收しなければならない。但し、不申告加算金額が百円未満である場合においては、これを徴收しない。
2　In the cases falling under any one 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 for filing in the case of item (1), with respect to the fact that the return has not been filed by the final date for filing and that there exists a mistake in the amount of taxable basis or the tax amount relating to 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 filed 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 amount of non-filing additional money equivalent to a sum which shall be computed, by multiplying the said tax amount, in proportion to the period listed 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 twentyfive percent if it is more than three months. However, in cases where the amount of the nonfiling additional money is less than one hundred yen, this shall not be collected:
一　申告書の提出期限後にその提出があつた場合においては、当該申告に係る税額について、その期限の翌日から当該申告書の提出の日までの期間
(1)　In cases where the return has been filed after the final date for its filing, with respect to the tax amount relating to the return concerned, the period from the day following the final date to the date of filing of the return concerned;
二　前号の規定に該当する場合において第七百六十二條の二第一項若しくは第三項の規定による更正があつたとき、又は修正申告書の提出があつたときは、当該更正に因る不足税額又は当該修正申告に因り増加した税額について、前号に規定する期間
(2)　In the case falling under the provision of the preceding item, when the revision as provided for in Article 762-(2) paragraph 1 or paragraph 3 has been made or when the amended return has been filed, with respect to the shortage of tax amount due to the revision concerned or the tax amount increased due to the amended return concerned, the period mentioned in the preceding item;
三　第七百六十二條の二第二項の規定による決定があつた場合においては、当該決定に因る不足税額について、申告書の提出期限の翌日から同條第四項の規定による決定の通知をした日までの期間
(3)　In the case where the determination as provided for in Article 762-(2) paragraph 2 has been made, with respect to the shortage of tax amount due to the determination concerned, the period from the day following the final date for filing of the return to the date of notification of the determination as provided for in paragraph 4 of the same Article;
四　前号の規定に該当する場合において第七百六十二條の二第三項の規定による更正があつたときは、当該更正に因る不足税額について、申告書の提出期限の翌日から同條第四項の規定による更正の通知をした日までの期間
(4)　In the case falling under the provision of the preceding item, when the revision as provided for in Article 762-(2) paragraph 3 has been made, with respect to the shortage of tax amount due to the revision concerned, the period from the day following the final date for filing of the return to the date of notification of the revision as provided for in paragraph 4 of the same Article.
３　道府県知事は、申告書の提出期限後にその提出があつた場合又は修正申告書の提出があつた場合において、その提出が当該納税者に係る事業税額について道府県知事の調査による決定又は更正があるべきことを予知してなされたものでなかつたときは、当該修正申告に係る過少申告加算金額を徴收せず、又は当該申告に係る税額若しくは当該修正申告に因り増加した税額にそれぞれ百分の五の割合を乗じて計算した額に相当する額を前項の規定によつて計算した不申告加算金額から減額する。
3　In cases where the return has been submitted after the final date for filing of the return or the amended return has been submitted, when the presentation has been made not foreseeing that the amount of the enterprise 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 amount of negligence additional money relating to the amended return concerned or shall deduct the amount, corresponding to the amount computed by respectively multiplying by the rate of five percent the tax amount relating to the return concerned or the tax amount increased due to the amended return concerned, from the amount of non-filing additional money computed in accordance with the provision of the preceding paragraph.
４　道府県知事は、第一項の規定によつて徴收すべき過少申告加算金額又は第二項の規定によつて徴收すべき不申告加算金額を決定した場合においては、遅滞なく、これを納税者に通知しなければならない。
4　When the governor of Do, Fu or prefecture has determined the amount of negligence additional money to be collected in accordance with the provision of paragraph 1 or the amount of non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the taxpayer without delay.
（法人の事業税の重加算金）
(Heavy Additional Money on the Enterprise Tax of Juridical Person)
第七百六十三條の五　前條第一項の規定に該当する場合において、納税者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠ぺいし、又は仮装し、且つ、その隠ぺいし、又は仮装した事実に基いて申告書又は修正申告書を提出したときは、道府県知事は、同項の過少申告加算金額に代えてその計算の基礎となるべき更正に因る不足税額又は修正に因り増加した税額が二百円以上であるときは、その不足税額又は修正に因り増加した税額に百分の五十の割合を乗じて計算した金額に相当する重加算金額を徴收しなければならない。
Article 763-(5).　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 the amount of taxable basis and has filed the return or amended return on the basis of the fact so concealed or misrepresented, the governor of Do, Fu or prefecture shall, instead of the amount of negligence additional money mentioned in the same paragraph, collect, in case the shortage of tax amount due to the revision or the tax amount increased due to the amendment which shall be the basis of the computation of the amount of negligence additional money is two hundred yen or more, the amount of heavy additional money equivalent to the sum computed by multiplying the said shortage of tax amount or the tax amount increased due to the amendment by the rate of fifty percent.
２　前條第二項の規定に該当する場合において、左の各号の一に該当する事由があるときは、道府県知事は、同項の不申告加算金額の外、その計算の基礎となつた税額が二百円以上であるときは、その税額に百分の五十の割合を乗じて計算した金額に相当する重加算金額を徴收しなければならない。
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 amount of non-filing additional money under the same paragraph, collect, in the case where the tax amount which was the basis of the computation thereof is two hundred yen or more, the amount of heavy additional money equivalent to the sum computed by multiplying the tax amount by the rate of fifty percent:
一　前條第二項第一号の規定に該当する場合においては、納税者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠ぺいし、又は仮装し、且つ、その隠ぺいし、又は仮装した事実を理由として申告書の提出期限までにこれを提出しなかつたこと。
(1)　In the cases falling under the provision of paragraph 2 item (1) of the preceding Article, that the taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis and has not filed the return by the final date for filing of the return using as an excuse the fact so concealed or misrepresented;
二　前條第二項第二号の規定に該当する場合においては、納税者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠ぺいし、又は仮装し、且つ、その隠ぺいし、又は仮装した事実に基いて申告書を提出したこと。
(2)　In the cases falling under the provision of paragraph 2 item (2) of the preceding Article, that the taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis, and he has filed the return on the basis of the fact so concealed or misrepresented;
三　前條第二項第三号又は第四号の規定に該当する場合においては、納税者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠ぺいし、又は仮装し、且つ、その隠ぺいし、又は仮装した事実を理由として申告書の提出期限までにこれを提出しなかつたこと。
(3)　In the cases falling under the provision of paragraph 2 item (3) or item (4) of the preceding Article, that the taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis, and has not filed the return by the final date for filing of the return using as an excuse the fact so concealed or misrepresented.
３　道府県知事は、前二項の規定に該当する場合において申告書又は修正申告書の提出について前條第三項に規定する事由があるときは、当該申告に係る税額又は当該修正申告に因り増加した税額を基礎として計算した重加算金額を徴收しない。
3　In the cases falling under the provisions of the preceding two paragraphs, the governor of Do, Fu or prefecture shall not collect the amount of heavy additional money computed on the basis of the tax amount relating to the return concerned or the tax amount increased due to the amended return concerned 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 amended return.
４　道府県知事は、第一項又は第二項の規定によつて徴收すべき重加算金額を決定した場合においては、遅滞なく、これを納税者に通知しなければならない。
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.
（二以上の道府県において事務所又は事業所を設けて事業を行う法人の申告納付）
(Payment by Self-Assessment of Juridical Person who Conduct Business by Establishing Offices or Places of Work in Two or More Do, Fu and Prefectures)
第七百六十三條の六　二以上の道府県において事務所又は事業所を設けて事業を行う法人が第七百五十四條の二又は第七百五十四條の三の規定によつて事業税を申告納付し、又は修正申告納付する場合においては、当該事業に係る所得金額又は清算所得金額の総額を関係道府県に分割し、その分割した額を課税標準とし、関係道府県ごとに事業税額を算定して、これを申告納付し、又は修正申告納付するとともに、所得金額又は清算所得金額の総額に関する計算書及び分割に関する明細書を関係道府県知事に提出しなければならない。この場合においては、所得金額又は清算所得金額の総額及びこれを関係道府県に分割した額を申告書又は修正申告書に記載しなければならない。
Article 763-(6).　In cases where the juridical 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 or makes payment by amended self-assessment of the enterprise tax in accordance with the provisions of Article 754-(2) or Article 754-(3), he shall divide among Do, Fu and prefectures concerned the total amount of income or the total amount of liquidation income relating to the business concerned, take the amount so divided as the taxable basis, compute the amount of the enterprise tax for each Do, Fu or prefecture concerned and pay it by self-assessment or by amended self-assessment, and at the same time, shall submit to the governor of Do, Fu or prefecture concerned a statement of account for the total amount of income or the total amount of liquidation income and a statement of the details of the division thereof. In this case, the total amount of income or the total amount of liquidation income and the amount obtained by dividing the said total amount among Do, Fu and prefectures concerned shall be stated in the return or amended return.
２　前項の場合においては、当該事業を行う法人は、同項の規定によつて主たる事務所又は事業所所在地の道府県知事に提出した書類の写を当該道府県知事を経由して地方財政委員会に提出しなければならない。
2　In the, case of the preceding paragraph, the juridical person who conducts the said business shall submit copies of the documents which were submitted in accordance with the provision of the same paragraph to the governor of Do, Fu or prefecture where the main office or place of work is located, to the Local Finance Commission through the governor of Do, Fu or prefecture concerned.
３　第一項の規定による分割は、第七百五十四條の二又は第七百五十四條の三に規定する申告書又は修正申告書に記載された関係道府県内に所在する事務所又は事業所について、電気供給業、ガス供給業、運送業のうち地方鉄道事業及び軌道事業並びに倉庫業にあつては所得金額又は清算所得金額の総額の二分の一を当該事務所又は事業所の固定資産の価額に、他の二分の一を当該事務所又は事業所の従業者の数にあん分して行い、その他の事業にあつては所得金額又は清算所得金額の総額を当該事務所又は事業所の従業者の数にあん分して行うものとする。
3　The division under the provision of paragraph 1 shall be made, with respect to offices or places of work located in Do, Fu and prefectures involved which are stated in the return or the amended return as provided for in Article 754-(2) or Article 754-(3), by distributing one half of the total amount of income or the total amount of liquidation income proportionately to the value of the property of the office or place of work concerned, and the other half thereof proportionately to the number of employees of the office or place of work concerned in the case of the electricity supply business, gas supply business, local railways business and street-car lines business among transportation business and warehousing business, and by distributing the total amount of income or the total amount of liquidation income proportionately to the number of employees of the office or place of work concerned in the case of other businesses.
４　前項の場合において、固定資産の価額は、事業年度（清算所得金額については、解散の日の属する事業年度）の末日現在における価額とし、従業者の数は、事業年度に属する各月の末日現在における従業者の数を合計した数とする。
4　In the case of the preceding paragraph, the value of the property shall be the value as of the end of the business year (with respect to the amount of liquidation income, the business year to which the day of dissolution belongs) and the number of employees shall be the number obtained by summing up the number of employees as of the end of each month which belongs to the business year.
５　第三項の場合において、固定資産の価額は、事業年度中に固定資産の全部又は一部が地震、水火災その他の事由に因り滅失し、又はその所在が他の道府県に移動したときは、前項の規定にかかわらず、事業年度に属する各月の末日現在における価額の合計額とする。
5　In the case of paragraph 3, the value of the property shall, when the whole or a part of the property was destroyed owing to earthquake, flood, fire or other causes or the location thereof was moved to another Do, Fu or prefecture in the period for the business year, be the total amount of the value as of the end of each month which belongs to the business year, regardless of the provision of the preceding paragraph.
６　法人が二以上の道府県において事務所又は事業所を設けて、電気供給業、ガス供給業、運送業のうち地方鉄道事業及び軌道事業並びに倉庫業とその他の事業とをあわせて行う場合における第三項の規定の適用については、これらの事業のうち主たる事業について定められた分割の方法によつて当該法人の事業の所得金額又は清算所得金額を分割するものとする。
6　With respect to the application of the provision of paragraph 3, in cases where the juridical person conducts the electricity supply business, gas supply business, local railways business and street-car lines business among transportation business, and warehousing business together with other businesses by establishing the offices or places of work in two or more Do, Fu and prefectures, the amount of income or the amount of liquidation income of the enterprise of the juridical person concerned shall be divided by the method of division provided for with respect to a main business among these businesses.
７　この法律に定めるものを除く外、所得金額又は清算所得金額の分割について必要な事項は、地方財政委員会規則で定める。
7　The necessary matters with respect to the division of the amount of income or the amount of liquidation income shall be provided for by the Local Finance Commission Regulation, other than those as provided for by this Law.
（二以上の道府県において事務所又は事業所を設けて事業を行う場合の申告納付に関する更正又は決定）
(Revision or Determination concerning the Payment by Self-Assessment of Juridical Persons Who Conduct Business by Establishing Offices or Places of Work in Two or More Do, Fu and Prefectures)
第七百六十三條の七　前條第一項の所得金額若しくは清算所得金額の総額又は関係道府県ごとに分割された若しくは分割されるべき所得金額若しくは清算所得金額について第七百六十二條の二第一項から第三項までの規定によつてすべき更正又は決定は、地方財政委員会の指示に基いて主たる事務所又は事業所所在地の道府県知事が行う。
Article 763-(7).　Revision or determination to be made in accordance with the provisions of Article 762-(2) paragraphs 1 to 3 inclusive with respect to the total amount of income or the total amount of liquidation income, or the amount of income or the amount of liquidation income 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 instruction of the Local Finance Commission by the governor of Do, Fu or prefecture where the main office or place of work is located.
２　関係道府県知事は、前條第一項の所得金額若しくは清算所得金額の総額又は関係道府県ごとに分割された若しくは分割されるべき所得金額若しくは清算所得金額の更正又は決定の必要があると認めた場合においては、その事由を記載した書類を添えて、主たる事務所又は事業所所在地の道府県知事を経由して地方財政委員会に対し、その指示を請求しなければならない。この場合において、所得金額又は清算所得金額の更正に関する指示の請求は、更正されるべき所得金額又は清算所得金額に係る事業税の申告書又は修正申告書を受理した日から三十日以内にしなければならない。
2　The governor of Do, Fu or prefecture involved shall, when he considers that there is the necessity of revision or determination of the total amount of income or the total amount of liquidation income, or the amount of income or the amount of liquidation income divided or to be divided among Do, Fu and prefectures concerned as mentioned in paragraph 1 of the preceding Article, request through the governor of Do, Fu or prefecture where the main office of place of work is located, with papers stating the reasons therefor, the Local Finance Commission for its instruction. In this Case, the request for the instruction concerning the revision of the amount of income or the amount of liquidation income shall be made within thirty days from the day of receipt of the returns or amended returns of the enterprise tax relating to the amount of income or the amount of liquidation income to be revised.
３　主たる事務所又は事業所所在地の道府県知事は、前項の請求に係る書類を受け取つた場合においては、その書類を受け取つた日から三十日以内に、その意見を附けて、これを地方財政委員会に送付しなければならない。
3　The governor of Do, Fu or prefecture where the main office or place of work is located shall, when he has received the documents relating to the request mentioned in 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　地方財政委員会は、前項の書類及び意見の送付を受けた場合において、前條第一項の所得金額若しくは清算所得金額の総額又は関係道府県ごとに分割された若しくは分割されるべき所得金額若しくは清算所得金額の更正又は決定の必要があると認めた場合においては、主たる事務所又は事業所所在地の道府県知事に対し、その更正又は決定の指示をしなければならない。この場合においては、更正又は決定の必要がないと認めたときは、その旨を通知しなければならない。
4　The Local Finance Commission shall, when, in cases where it has received the documents and the opinion mentioned in the preceding paragraph, it considers that there exists the necessity of revision or determination of the total amount of income or the total amount of liquidation income, or the amount of income or the amount of liquidation income divided or to be divided among Do, Fu and prefectures concerned mentioned in paragraph 1 of the preceding Article, issue an instruction on the revision or determination to the governor of Do, Fu or prefecture where the main office or place of work is located. In this case, when the Local Finance Commission considers that there is no necessity of revision or determination, it shall notify the said governor to that effect.
５　前項の指示又は通知は、第三項の書類及び意見の送付を受けた日から二月以内にしなければならない。但し特別の事情がある場合においては、この限りでない。
5　The instruction 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　主たる事務所又は事業所所在地の道府県知事は、第一項又は第四項の指示を受けた場合においては、前條第一項の所得金額若しくは清算所得金額の総額又は関係道府県ごとに分割された若しくは分割されるべき所得金額若しくは清算所得金額を更正し、又は決定してその旨を関係道府県知事に通知するとともに、地方財政委員会に報告しなければならない。この場合において、関係道府県知事が課すべき事業税に係る更正又は決定は、それぞれ関係道府県知事がした更正又は決定とみなす。
6　The governor of Do, Fu or prefecture where the main office or place of work is located shall, when he has received the instruction mentioned in paragraph 1 or paragraph 4, revise or determine the total amount of income or the total amount of liquidation income, or the amount of income or the amount of liquidation income divided or to be divided among Do, Fu or prefecture concerned mentioned in paragraph 1 of the preceding Article, and shall notify it to the governors of Do, Fu and prefectures concerned and report it to the Local Finance Commission. In this case, the revision or determination relating to the enterprise tax to be imposed by the governors of Do, Fu and prefectures concerned shall be deemed to be the revision or determination made by the governors of Do, Fu and prefectures concerned respectively.
（事業税に係る地方財政委員会事務局の職員の質問検査権）
(Rights of Questioning and Examination of Officials of the Executive Office of the Local Finance Commission relating to the Enterprise Tax)
第七百六十三條の八　第七百四十五條第七項又は前條の場合において、地方財政委員会事務局の職員で地方財政委員会委員長が指定する者は、事業税の課税標準の変更又は更正若しくは決定並びにその分割の調査のために必要があるときは、左に掲げる者に質問し、又は第一号若しくは第二号の者の事業に関する帳簿書類その他の物件を検査することができる。
Article 763-(8).　In the cases under Article 745 paragraph 7 or the preceding Article, the officials of the Executive Office of the Local Finance Commission who are designated by the Chairman of the Local Finance Commission may, if necessary for the investigation of the alteration, revision or determination and division of the taxable basis of the enterprise tax, put questions to the persons listed below or examine books, documents and other articles relating to the business of persons listed in item (1) or item (2):
一　納税義務者又は納税義務があると認められる者
(1)　Taxpayers or those persons who are considered to be obligated to pay taxes;
二　前号に規定する者に金銭又は物品を給付する義務があると認められる者
(2)　Presons who are considered to be obligated to furnish money or goods to those who are listed in the preceding item;
三　前二号に掲げる者以外の者で当該事業税の賦課徴收に関し直接関係があると認められる者
(3)　Persons other than those listed in the preceding two items who are considered to be immediately concerned with the imposition and collection of the enterprise tax concerned.
２　前項の場合においては、当該職員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを呈示しなければならない。
2　In the cases under the preceding paragraph, officials concerned shall carry with them the certificates to prove their status and show them if requested by the persons concerned.
３　第一項の規定による質問又は検査の権限は、犯罪捜査のために認められたものと解釈してはならない。
3　The right of questioning or examination as provided for in paragraph 1 shall not be construed as having been authorized for the research of crime.
（地方財政委員会事務局の職員の行う検査拒否等に関する罪）
(Offense relating to Refusal, etc. of Examination Executed by Officials of the Executive Office of the Local Finance Commission)
第七百六十三條の九　左の各号の一に該当する者は、一年以下の懲役又は二十万円以下の罰金に処する。
Article 763-(9).　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 thousands yen:
一　前條第一項の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避した者
(1)　A person who has refused, obstructed or evaded the examination of books, documents and other articles under the provision of paragraph 1 of the preceding Article;
二　前條第一項の帳簿書類で虚偽の記載をしたものを呈示した者
(2)　A person who has shown those books and documents mentioned in paragraph 1 of the preceding Article in which false entries are made;
三　前條の規定による地方財政委員会事務局の職員の質問に対し答弁をしない者又は虚偽の答弁をした者
(3)　A person who has refused to answer or given false answers to the questions of officials of the Executive Office of the Local Finance Commission under the provisions of the preceding Article.
２　法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合においては、その行為者を罰する外、その法人又は人に対し、同項の罰金刑を科する。
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.
第七百六十四條の見出し中「事業税の賦課」を「事業税の賦課等」に改め、同條第二項中「前項の徴税令書」を「第一項の徴税令書又は第二項の通知」に、「同項の徴税令書の交付」を「第一項の徴税令書の交付又は第二項の通知」に改め、「徴税令書の交付」の下に「又は通知」を加え、同條第三項、第五項及び第七項中「第一項」の下に「及び第二項」を加え、第二項を第六項とし、以下四項ずつ繰り下げ、第一項の次に第二項から第五項までとして次の四項を加える。
In the heading of Article 764, "Imposition of the Enterprise Tax" shall be amended as "Imposition, etc. of the Enterprise Tax" ;in paragraph 2 of the same Article, "the tax bill provided for in the preceding paragraph" shall be amended as "the tax hill as mentioned in paragraph 1 or the notification as mentioned in paragraph 2" ; "the receipt of the tax bill under the same paragraph" shall be amended as "the receipt of the tax bill as mentioned in paragraph 1 or the notification as mentioned in paragraph 2" , "of its receipt" shall be amended as "of the receipt of the tax bill or the notification" ;in paragraphs 3, 5 and 7 of the same Article, next to paragraph 1 "," and paragraph 2"shall be added;paragraph 2 shall be made paragraph 6;the numbering of the succeeding paragraphs shall be moved down by four;and next to paragraph 1, the following four paragraphs shall be added as paragraphs 2 to 5 inclusive:
２　第七百六十二條の二又は第七百六十三條の四若しくは第七百六十三條の五の規定によつて更正若しくは決定又は過少申告加算金額、不申告加算金額若しくは重加算金額の決定の通知を受けた者は、当該更正若しくは決定又は過少申告加算金額、不申告加算金額若しくは重加算金額の決定について違法又は錯誤があると認める場合においては、その通知を受けた日から三十日以内に道府県知事に異議の申立をすることができる。
2　A person who has received the notification of revision or determination, or determination of the amount of negligence additional money, nonfiling additional money or heavy additional money in accordance with the provisions of Article 762-(2) or Article 763-(4) or Article 763-(5) may, when he considers 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 objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the notification.
３　前項の場合において、二以上の道府県において事務所又は事業所を設けて事業を行う法人の所得金額又は清算所得金額の更正又は決定に係る異議の申立は、主たる事務所又は事業所所在地の道府県知事にするものとする。
3　In the case under the preceding paragraph, the objection against the revision or determination of the amount of income or the amount of liquidation income of a juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures shall be filed with the governor of Do, Fu or prefecture where the main office or place of work is located.
４　第一項又は第二項の規定による異議の申立は、文書をもつてしなければならない。
4　The filing of the objection under the provision of paragraph 1 or 2 shall be made in writing.
５　第三項の規定によつて主たる事務所又は事業所所在地の道府県知事にすべき第二項の規定による異議の申立に対する当該道府県知事の決定は、地方財政委員会の指示に従つてしなければならない。
5　The decision of the governor of Do, Fu or prefecture concerned on the objection under the provision of paragraph 2 to be filed with the governor of Do, Fu or prefecture where the main office or place of work is located in accordance with the provision of paragraph 3 shall be made in accordance with the instruction of the Local Finance Commission.
第七百六十五條第一項中「納期限」の下に「（法人の行う事業に対する事業税について更正又は決定があつた場合においては、不足税額の納期限をいう。以下法人の行う事業に対する事業税について同様とする。）」を加える。
In Article 765 paragraph 1, next to "the final date of payment" , "(in cases where a revision or determination has been made relating to the enterprise tax on businesses conducted by juridical persons, the final date for payment of the shortage of tax amount;hereinafter the same with respect to the enterprise tax on businesses conducted by juridical persons)" shall be added.
第七百六十七條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 767 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七百七十八條第二項中「前項の道府県知事の定めるところによる。」を「地方財政委員会規則の定めるところによつて、前項の道府県知事が関係道府県内に所在する業務所又は事務所について同項の所得金額の総額を当該業務所又は事務所の従業者の数にあん分して定める。この場合において、従業者の数は、課税標準の算定期間に属する各月の末日現在における従業者の数を合計した数とする。」に改める。
In Article 778 paragraph 2, "by the governor mentioned in the preceding paragraph" shall be amended as "by the governor of Do, Fu or prefecture mentioned in the preceding paragraph, in accordance with the provisions of the Local Finance Commission Regulation, with respect to the offices or places of work located in Do, Fu and prefectures concerned, by distributing the total amount of income mentioned in the same paragraph in proportion to the number of employees of the office or place of work concerned. In this case, the number of employees shall be the number obtained by summing up the number of employees as of the end of each month which belongs to the computation period of taxable basis" .
同條第四項中「異議の申立をすることができる。」を「前項の通知を受けた日から三十日以内に異議の申立をすることができる」に改め、同條第五項中「第三項の通知を受けた日から三十日以内にしなければならない。」を「文書をもつてしなければならない。」に改め、同條第七項中「更正」を「変更」に改める。
In paragraph 4 of the same Article, "may file an appeal of objection" shall be amended as "may file the objection within thirty days from the date of the receipt of the notification mentioned in the preceding paragraph" ;in paragraph 5 of the same Article, "shall be made within thirty days from the date of the receipt of the notification mentioned in paragraph 3" shall be amended as "shall be made in writing" ;and in paragraph 7 of the same Article, "revise" shall be amended as "alter" .
同條の次に次の二條を加える。
Next to the same Article, the following two Articles shall be added:
（特別所得税に係る地方財政委員会事務局の職員の質問検査権）
(Rights of Questioning and Examination of Officials of the Executive Office of the Local Finance Commission relating to the Special Net Income Tax)
第七百七十八條の二　前條第七項の場合において、地方財政委員会事務局の職員で地方財政委員会委員長が指定する者は、特別所得税の課税標準の変更の調査のために必要があるときは、左に掲げる者に質問し、又は第一号若しくは第二号の者の業務に関する帳簿書類その他の物件を検査することができる。
Article 778-(2).　In the case of paragraph 7 of the preceding Article, the officials of the Exeutive Office of the Local Finance Commission who are designated by the Chairman of the Local Finance Commission may, if necessary for investigation relating to the alteration of taxable basis of the special net income tax, question the persons listed below or examine books, documents and other articles relating to the business of the persons listed in item (1) or item (2):
一　納税義務者又は納税義務があると認められる者
(1)　Taxpayers or those persons who are considered to be obligated to pay taxes;
二　前号に規定する者に金銭又は物品を給付する義務があると認められる者
(2)　Persons who are considered to be obligated to furnish money or goods to those who are prescribed in the preceding item;
三　前二号に掲げる者以外の者で当該特別所得税の賦課徴收に関し直接関係があると認められる者
(3)　Persons other than those listed in the preceding two items who are considered to be immediately concerned with the imposition and collection of the special net income tax concerned.
２　前項の場合においては、当該職員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを呈示しなければならない。
2　In the case mentioned in the preceding paragraph, officials concerned shall carry with them the certificates to prove their status and show them when required by persons concerned.
３　第一項の規定による質問又は検査の権限は、犯罪捜査のために認められたものと解釈してはならない。
3　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.
（地方財政委員会事務局の職員の行う検査拒否等に関する罪）
(Offense relating to the Refusal, etc. of Examination, Conducted by Officials of the Executive Office of the Local Finance Commission)
第七百七十八條の三　左の各号の一に該当する者は、一年以下の懲役又は二十万円以下の罰金に処する。
Article 778-(3).　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 thousands yen:
一　前條第一項の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避した者
(1)　A person who has refused, obstructed or evaded the examination of books, documents and other articles in accordance with the provision of paragraph 1 of the preceding Article;
二　前條第一項の帳簿書類で虚偽の記載をしたものを呈示した者
(2)　A person who has shown those books and documents under paragraph 1 of the preceding Article which contain false entries;
三　前條の規定による地方財政委員会事務局の職員の質問に対し答弁をしない者又は虚偽の答弁をした者
(3)　A person who has refused to answer or given false answers to the questions of the officials of the Executive Office of the Local Finance Commission under the provisions of the preceding Article.
２　法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合においては、その行為者を罰する外、その法人又は人に対し、同項の罰金刑を科する。
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.
第七百八十三條中「特別所得税の納税義務者」の下に「（二以上の道府県において業務所又は事務所を設けて業務を行う者を除く。）」を加える。
In Article 783, next to "The taxpayer of the special net income tax" , "(excluding those who conduct business by establishing offices or places of work in two or more Do, Fu and prefectures)" shall be added.
同條の次に次の一條を加える。
Next to the same Article, the following one Article shall be added:
（二以上の道府県において業務を行う者の申告又は報告の義務）
(Obligation of Return or Report of Persons Who Conduct Business in Two or more Do, Fu and Prefectures)
第七百八十三條の二　二以上の道府県において業務所又は事務所を設けて業務を行う納税義務者は、特別所得税の賦課徴收に関し地方財政委員会規則の定めるところによつて関係道府県知事に申告し、又は報告しなければならない。
Article 783-(2).　The taxpayer who conducts the business by establishing offices or places of work in two or more Do, Fu and prefectures shall file a return or report with the governor of Do, Fu or prefecture involved, as provided for the Local Finance Commission Regulation, concerning the imposition and collection of the special net income tax.
第七百八十四條第一項中「前條」を「第七百八十三條又は前條」に改める。
In Article 784 paragraph 1, "the preceding Article" shall be amended as "Article 783 or the preceding Article" .
第七百八十五條第一項中「第七百八十三條」の下に「又は第七百八十三條の二」を加え、第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 785 paragraph 1, next to "Article 783" , "or Article 783-(2)" shall be added;in paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七百九十條第三項中「前項」を「第二項」に改め、同項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 790 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七百九十五條第二項中「前項」を「第一項」に改め、同項を第三項とし、以下一項ずつ繰り下げ、第一項の次に第二項として次の一項を加える。
In Article 795 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, as the following one paragraph shall be added as paragraph 2:
２　前項の規定による異議の申立は、文書をもつてしなければならない。
2　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
第七百九十八條第三項中「前項」を「第二項」に改め、第八項中「第六項」を「第七項」に改め、第三項を第四項とし、以下一項ずつ繰り下げ、第二項の次に第三項として次の一項を加える。
In Article 798 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as"paragraph 7;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
３　前項の規定による異議の申立は、文書をもつてしなければならない。
3　The filing of the objection under the provision of the preceding paragraph shall be made in writing.
附　則
Supplementary Provisions:
１　この法律は、公布の日から施行し、この法律中に特別の定がある場合を除く外、市町村民税に関する改正規定中法人税割に関する部分及び事業税に関する改正規定中法人の行う事業に対する事業税に関する部分については昭和二十六年一月一日の属する事業年度分から、その他の部分については昭和二十六年度分の地方税から適用する。但し、固定資産税に関する改正規定中第三百八十九條第一項に関する部分は、昭和二十七年度分から適用するものとする。
1　This Law shall come into force as from the day of its promulgation, and the part relating to per corporation tax rate in the amended provisions concerning the inhabitant's tax and the part relating to the enterprise tax on the businesses conducted by juridical persons in the amended provisions concerning the enterprise tax shall apply from the business year to which January 1, 1951 belongs and the other part shall apply as from the time of collection of the local taxes for the fiscal year 1951-52, except in the case where the exceptional provisions are made by this Law. However, the part relating to Article 389 paragraph 1 of the amended provisions concerning the municipal property tax shall apply as from the fiscal year 1952-53.
２　昭和二十五年度分以前の地方税（法人の行う事業に対する事業税にあつては、昭和二十六年一月一日の属する事業年度の直前の事業年度以前の分）については、なお、従前の例による。
2　With respect to the local taxes for and prior to the fiscal year 1950-51 (with respect to the enterprise tax on businesses conducted by juridical persons, those for and prior to the business year immediately preceding the business year to which January 1, 1951 belongs) the former instance shall still prevail.
３　改正後の第十一條の二及び第十一條の三の規定は、この法律の施行後に納期限が到来した地方団体の徴收金から適用する。
3　The provisions of amended Article 11-(2) and amended Article 11-(3) shall apply as from the time of collection of the impositions of local body of which the final date for payment shall came after the enforcement of this Law.
４　改正後の第十五條の規定は、この法律施行の際、改正前の地方税法の規定によつて交付を求めている地方団体の徴收金と国の徴收金との間における徴收の順位の決定から適用する。この場合において、国税の督促手数料は、国税の滞納処分費とみなして改正後の第十五條第四項及び第五項の規定を適用する。
4　The provision of amended Article 15 shall apply as from the time of determination of order of collection between those impositions of local bodies and national government whose delivery is being requested at the time of the enforcement of this Law in accordance with the provisions of the former Local Tax Law. In this case, the reminder fees of national taxes shall be considered to be the charge for action on delinquency of national taxes, and the provisions of amended Article 15 paragraphs 4 and 5 shall apply.
５　地方団体は、納税者又は特別徴收義務者が改正後の第十六條の二第一項各号の一に該当する事由その他相当の事由があり、その徴收され、納付し、又は納入すべき昭和二十四年度分以前の地方税（法人にあつては昭和二十五年一月一日の属する事業年度の直前の事業年度以前の分）に係る地方団体の徴收金を一時に徴收され、納付し、又は納入することが困難であると認められる場合において、当該納税者又は特別徴收義務者が当該地方団体の徴收金の徴收猶予を申請したときは、同條の規定にかかわらず、その困難であると認められる金額を限度として、二年以内の期間を限つて徴收猶予をすることができる。この場合においては、その徴收猶予は、分割徴收の方法によることを妨げない。
5　A local body may, in the case where a cause under any item of amended Article 16-(2) paragraph 1 and other reasonable causes have occurred relating to a taxpayer or special collector and the local body recognizes the difficulty of immediate collection, payment or delivery of the impositions of local body relating to the old local tax to be collected, paid or delivered in and before the fiscal year 1949-50 (with respect to a juridical person, those for and prior to the business year immediately preceding the business year to which January 1, 1950 belongs), postpone the collection of the impositions of local body concerned within the limit of two years upon the application of the taxpayer or special collector concerned to the extent of the amount deemed difficult to be collected, to pay or to deliver notwithstanding the provisions of the same Article. In this case, the postponement of collection may be made by means of collection in instalments.
６　前項の規定による徴收猶予は、改正後の第十六條の二第一項の規定による徴收猶予とみなして、改正後の第十六條の三から第十六條の五までの規定を適用する。但し、その徴收猶予に係る金額が四万円をこえ、且つ、当該金額の徴收を確保するために必要があると認める場合に限り、その徴收猶予をする金額を限度として相当の担保を徴することができるものとし、改正後の第十六條の五の規定の適用については、当該徴收猶予のうち改正後の第十六條の二第一項第一号又は第二号に該当する事由に因るものをこれらの号の規定による徴收猶予とみなす。
6　With respect to the postponement of collection under the provision of the preceding paragraph, it shall be regarded as one falling under the provision of amended Article 16-(2) paragraph 1, and thereto the provisions of amended Articles 16-(3) to 16-(5) inclusive shall apply. However, only in case the amount concerning the said postponement of collection exceeds forty thousand yen and it is deemed necessary for securing the collection of the amount concerned, the local body may take security corresponding to the amount of which collection is postponed within the limit of the said amount, and with respect to the application of the provisions of amended Article 16-(5), the postponement of collection due to the cause falling under amended Article 16-(2) paragraph 1 item (1) or (2) out of the postponement of collection concerned shall be regarded as the postponement of collection as provided for in these items.
７　改正後の第十六條の四第五項の規定の適用については、国税徴收法の一部を改正する法律（昭和二十六年法律第七十八号）による改正前の国税徴收法の規定による国税の督促手数料は、国税の滞納処分費とみなす。
7　With respect to the application of the provision of amended Article 16-(4) paragraph 5, the reminder fees of the national taxes under the provisions of the National Tax Collection Law before amendment by the Law for Partial Amendments to the National Tax Collection Law (Law No.78 of 1951) shall be regarded as charges for action on delinquency relating to national tax.
８　昭和二十六年一月一日から同年三月三十一日までの間において事業年度が終了する法人の当該事業年度の所得及び清算所得に係る事業税に限り、改正後の第七百五十四條の二第一項第一号中「各事業年度の終了の日から二月」、同項第二号中「残余財産が確定した日からその分配の日の前日までの間」及び「各分配に係る残余財産が確定した日からその分配の日の前日までの間」並びに同項第三号中「合併の日から二月」とあるのは、それぞれ「昭和二十六年四月一日から五月三十一日まで」と読み替えるものとする。
8　Only with respect to the enterprise tax relating to the income and liquidation income for the business year concerned of a juridical person whose business year terminates in the middle of the period from January 1, 1951 to March 31 of the same year, "two months from the day of the termination of each business year" in amended Article 754-(2) paragraph 1 item (1), "the period from the day of confirmation of remaining assets to the day preceding the day of its distribution" and "the period from the day of confirmation of the remaining assets so distributed to the day preceding the day of its distribution, on all occasions of such distributions" in item (2) of the same paragraph, and "two months from the day of amalgamation" in item (3) of the same paragraph shall read respectively "the period from April 1, 1951 to May 31 of the same year" .
９　この法律施行前にした行為に対する罰則の適用については、なお、従前の例による。
9　With respect to the application of penal provisions to the act conducted before the enforcement of this Law, the former instance shall still prevail.
10　登録税法（明治二十九年法律第二十七号）の一部を次のように改正する。
10　The Registration Tax Law (Law No.27 of 1896) shall be partially amended as follows:
第十九條第三号の次に次の一号を加える。
Next to Article 19 item (3), the following one item shall be added:
三ノ二　北海道府県市町村其ノ他ノ公共団体ニ於テ地方税法第十六條ノ三第一項及第二項ノ規定ニ依ル抵当権ノ取得並同條第四項ノ規定ニ依ル差押ノ解除ニ関スル登記
(3)-2　Registration of the acquisition of the mortgage under the provisions of Article 10-(3) paragraphs 1 and 2 of the Local Tax Law and of the rescission of the distraint under the provision of paragraph 4 of the same Article in Hokkaido, Fu, prefectures, cities, towns, villages and other public bodies;
11　取引所税法（大正三年法律第二十三号）の一部を次のように改正する。
11　The Exchange Law (Law No.23 of 1914) shall be partially amended as follows:
第二十二條中「営業税ノ附加税」を「附加価値税（昭和二十七年一月一日ノ属スル事業年度ノ直前ノ事業年度以前ニ於テハ事業税）」に改める。
In Article 22, "surtax on the business tax" shall be amended as "the value added tax (in or prior to the business year immediately preceding the business year to which January 1, 1952 belongs, the enterprise tax)" .
12　行政代執行法（昭和二十三年法律第四十三号）の一部を次のように改正する。
12　The Law for Administrative Execution by Proxy (Law No.43 of 1948) shall be partially amended as follows:
第六條第二項中「国税に次ぐ順位又は」を「国税及び地方税に次ぐ順位又は地方税以外の」に改める。
In Article 6 paragraph 2 "next to the national taxes or the same priority with other cases of collecting of money by the local public body concerned" shall be amended as "next to the national and local taxes or the same priority with the impositions of the local public body concerned other than local taxes" .
13　自作農創設特別措置法の一部を次のように改正する。
13　The Owner-farmer Establishment Special Measures Law shall be partially amended as follows:
第四十四條の四を次のように改める。
Article 44-(4) shall be amended as follows:
第四十四條の四　政府が第三條、第十五條、第三十條第一項、第三十三條第二項（第四十條の五第一項において準用する場合を含む。）、第三十六條、第三十七條若しくは第四十條の二の規定による買收、第二十三條の規定による交換、第二十八條第一項（同條第五項及び第四十一條第四項において準用する場合を含む。）の規定による買取又は自作農創設特別措置法及び農地調整法の適用を受けるべき土地の譲渡に関する政令（昭和二十五年政令第二百八十八号）第二條の規定による譲受若しくは同令第八條の規定による買取に因つて取得した土地又は建物に対し地方税法第三百四十三條の規定によつてその取得の際における当該土地又は建物の所有者に固定資産税が賦課されたときは、その取得の時の後における当該土地若しくは建物の使用者又は第十六條（第二十八條第四項、第五項、第二十九條第二項及び第四十一條第四項において準用する場合を含む。）、第二十八條第三項（同條第五項及び第四十一條第四項において準用する場合を含む。）若しくは第四十一條第一項の規定による当該土地若しくは建物の売渡を受けた者若しくは第四十一條の三第一項の規定による当該土地の売渡を受けた者は、政令の定めるところにより、当該土地又は建物の所有者に当該固定資産税の全部又は一部に相当する金額を支拂わなければならない。
Article 44-(4).　In cases where the municipal property tax is imposed in accordance with the provisions of Article 343 of the Local Tax Law, relating to the land or houses acquired by the national government in consequence of the purchase made in accordance with the provision of Article 3, Article 15, Article 30 paragraph 1, Article 33 paragraph 2 (including the case where this applies mutatis mutandis in Article 40-(5) paragraph 1), Article 36, Article 37 or Article 40-(2), the exchange made in accordance with the provision of Article 23, the buying made in accordance with the provision of Article 28 paragraph 1 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article and Article 41 paragraph 4), the transfer made in accordance with the provision of Article 2 of the Cabinet Order concerning the Transfer of Lands under the Owner-farmer Establishment Special Measures Law and the Agricultural Land Adjustment Law (Cabinet Order No.288 of 1950) or the buying made in accordance with the provision of Article 8 of the same Order, on the owner of the land or houses concerned at the time of the acquisition, the users of the land or houses concerned after the time of the acquisition or the person to whom the land or houses concerned have been sold in accordance with the provision of Article 16 (including the case where this applies mutatis mutandis in Article 28 paragraph 4 and paragraph 5, Article 29 paragraph 2 and Article 41 paragraph 4), Article 28 paragraph 3 (including the case where this applies mutatis mutandis in paragraph 5 of the same Article and Article 41 paragraph 4) or Article 41 paragraph 1 or the person to whom the land concerned has been sold in accordance with the provision of Article 41-(3) paragraph 1 shall be obligated to pay, in accordance with the provisions of Cabinet Order, the amount corresponding to the whole or a part of the municipal property tax concerned to the owner of the land or houses concerned.
内閣総理大臣　吉田茂
Prime Minister　YOSHIDA Shigeru
大蔵大臣　池田勇人
Minister of Finance　IKEDA Hayato