The Local Tax Law (Law No.226 of 1950) shall be partially amended as follows:
In Article 16-(4) paragraph 1, next to "Article 16-(2)" , "or Article 16-(6)" shall be added;and to the same paragraph, the following proviso shall be added:
However, this shall not apply in the case where the said person does not explain without proper reason.
Items (2) and (3) of the same paragraph shall be amended as follows:
(2) When the requirement of the local body concerning the offer or change of security, or other matters relating to security is not satisfied;
(3) When it is recognized that postponement of collection is unsuitable on account of change of conditions relating to the fund of a person to whom the said postponement has been granted or to other matters;
Next to Article 16-(5), the following one Article shall be added:
(Postponement of Collection of the Per Corporation Tax Rate or Enterprise Tax on a Juridical Person)
Article 16-(6). In the case where a juridical person who must pay the per corporation tax rate in accordance with the provision of Article 321-(8) paragraph 1 or 2, or must pay the enterprise tax in accordance with the provision of Article 754-(2) paragraph 1 item (1) has filed the written application for postponement of collection with respect to the per corporation tax rate amount or enterprise tax amount which is not more than the tax amount equivalent to a half of the amount of per corporation tax rate or enterprise tax concerned with a local body by the final date for filing of written application as provided for in Article 321-(8) paragraph 1 or 2, or Article 754-(2) paragraph 1 item (1) relating to the per corporation tax rate or enterprise tax concerned, the local body shall, notwithstanding these provisions, postpone collection of the tax amount concerned during the period relating to the application within the limits of three months from the final date for filing concerned.
2 The title of juridical person who is an applicant, name and location of offices or places of work which have been held during the business year concerned, name of representative (with respect to a 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 31-(2) paragraph 7, Article 40 paragraph 3, Article 57-(2), Article 754-(2) paragraph 5 and Article 754-(4) paragraph 3), the person responsible for the management or operation of assets or business in the enforcement area of this Law), per corporation tax rate amount or enterprise tax amount relating to the said application for postponement of collection and period relating to the said application for postponement of collection shall be entered in the written application under the preceding paragraph.
3 In the case where a juridical person has not fully paid the tax amount other than the tax amount of which the postponement of collection has been granted out of the per corporation tax rate amount or enterprise tax amount relating to the tax amount of which the postponement of collection has been granted in accordance with the provision of paragraph 1 by the final date for payment, the local body may cancel the postponement of collection with respect to the tax amount of which collection has been postponed and may collect it immediately, except for the case as provided for in Article 16-(4) paragraph 1.
In Article 31-(2) paragraph 5, "December 31, 1951" shall be amended as "March 31, 1952" , and "December 1, 1951" shall be amended as "March 1, 1952" ;in paragraph 7 of the same Article, "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 be amended as "the alien corporation" ;and in paragraph 8 of the same Article, next to "the day preceding the first day" , "(in the case where the said day is prior to March 31, 1952, March 31 of the same year)" shall be added.
In Article 72 paragraph 4, "January 1, 1952" shall be amended as "a day during the period between January 1 and March 31, 1952" ;December 31, 1951 "shall be amended as" March 31, 1952 ";and" December 10, 1951 "shall be amended as" March 10, 1952".
In the proviso to Article 74-(2) paragraph 1, "by the last day of the business year" shall be amended as "by the last day (in the case where the said day is prior to March 31, 1952, March 31 of the same year) of the business year" .
In Article 327 paragraph 1, next to "mentioned in Article 321-(8) paragraph 1 or paragraph 2" , "(including the case where a juridical person to whom the postponement of collection has been granted in accordance with the provision of Article 16-(6) paragraph 1, pays the tax relating to the said postponement of collection)" shall be added.
In Article 329 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3 of the same Article;paragraph 3 of the same Article shall be made paragraph 4 of the same Article;and next to paragraph 1 of the same Article, the following one paragraph shall be added:
2 With respect to the impositions of local bodies relating to the per corporation tax rate of which collection has been postponed in accordance with the provision of Article 16-(6) paragraph 1, a letter of reminder may not be issued unless the said impositions of local bodies are not fully paid within the period relating to the postponement of collection concerned, notwithstanding the provision of the main clause of the preceding paragraph.
Next to Article 364, the following one Article shall be added:
(Method of Collection of the Municipal Property Tax for the Fiscal Year 1952-53, etc.)
Article 364-(2). In so far as the municipal property tax for the fiscal year 1952-53 is concerned, the city, town or village shall collect, at each payment period on and before July, 1952, as municipal property tax an amount obtained by dividing the amount computed tentatively by taking the value enumerated in the following items as the taxable basis by number of payment period of the year concerned:
(1) The value which has been registered on the property tax ledger as the taxable basis of the municipal property tax for the fiscal year 1951-52 in accordance with the provision of Article 410 paragraph 3, Article 417 paragraph 1, Article 419 paragraph 2 or Article 435 paragraph 1 (in the case where such value does not exist, the value decided tentatively by the mayor of city, town or village in due proportion to the value of the property under similar grade and condition);
(2) The value which has been registered on the property tax ledger as the taxable basis of the municipal property tax for the fiscal year 1951-52 in accordance with the provision of Article 389 paragraph 2, Article 400 paragraph 1 or Article 417 paragraph 3 (excluding the value to be allocated in accordance with the provision of Article 391 paragraph 1);
(3) The value which has been allocated in accordance with the provision of Article 390-(2).
2 In the case where the tax amount collected under the provision of the preceding paragraph (referred to as "tentatively computed tax amount" ;hereinafter the same in this Article) does not come to the amount of the municipal property tax for the fiscal year 1952-53 (referred to as "the basic computed tax amount" ;hereinafter the same in this Article) computed by taking the value determined in accordance with the provisions of Article 411-(2) or the value allocated in accordance with the provisions of Article 392-(2) as the taxable basis, the city, town or village shall collect the amount of tax in shortage, and in the case where the tentatively computed tax amount exceeds the basic computed tax amount, the amount paid in excess shall be refunded or appropriated according to the instance of the provisions of Article 17, at each payment period on and after August, for the municipal property tax for, the fiscal year 1952-53.
3 In the case where the municipal property tax is to be collected in accordance with the provision of paragraph 1, the tax bill to be delivered to the taxpayer shall clearly indicate the purports enumerated in the following items:
(1) That the amount of value stated in the tax bill is the amount of value under the provision of paragraph 1 and is the tentatively computed amount of taxable basis relating to the municipal property tax for the fiscal year 1952-53, and the tax amount thereof is a tentatively computed tax amount;
(2) That the value which is the taxable basis of the municipal property tax for the fiscal year 1952-53 shall be determined not later than June 30, 1952;
(3) That in the case where the tentatively computed tax amount does not reach to the basic computed tax amount, the amount of tax in shortage shall be collected, and in the case where the tentatively computed tax amount exceeds the basic tax amount, the amount paid in excess shall be refunded or appropriated to cover the impositions of local bodies which have not been paid in, at each payment period on and after August, for the municipal property tax for the fiscal year 1952-53.
To Article 373, the following one paragraph shall be added:
11 The provision of the preceding paragraph shall apply mutatis mutandis to the municipal property tax to be collected in accordance with the provision of Article 364-(2) paragraph 1. In this case, "Article 364 paragraph 4 or paragraph 8 of the same Article" shall read "Article 364-(2) paragraph 1" ;and "September 30, 1951" shall read "June 30, 1952" .
In Article 389 paragraph 1, next to "hereinafter the same in this Article," , "Article 392-(2)," shall be added.
Next to Article 390, the following one Article shall be added:
(Exception to the Notification of the Value of Property Assessed by the Local Finance Commission relating to the Tentatively Computed Municipal Property Tax for the Fiscal Year 1952-53)
Article 390-(2). The Local Finance Commission shall, with respect to the municipal property tax for the fiscal year 1952-53, allocate the value which has been made to be the taxable basis of the municipal property tax for the fiscal year 1951-52 to the city, town and village involved, according to the method as prescribed in the provision of Article 391 paragraph 1, and shall notify such value allocated to the mayor of the city, town or village concerned by March 31, 1952.
Next to Article 392, the following one Article shall be added:
(Exception to the Notification of the Value of Property Allocated by the Governor of Do, Fu or Prefecture or the Local Finance Commission relating to the Municipal Property Tax for the Fiscal Year 1952-53)
Article 392-(2). The notification of the value of property allocated by the governor of Do, Fu or prefecture or by the Local Finance Commission in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1 relating to the municipal property tax for the fiscal year 1952-53 shall be rendered by June 30, 1952, notwithstanding the final date as provided for in these provisions.
Next to Article 411, the following one Article shall be added:
(Exception to the Determination of the Value of Property Liable to the Municipal Property Tax for the Fiscal Year 1952-53)
Article 411-(2). Only with respect to the determination of the value of property upon which the municipal property tax for the fiscal year 1952-53 is imposed, "the end of February" in the provision of Article 410 paragraph 1 shall read "June 30, 1952" .
Next to Article 416, the following one Article shall be added:
(Exception to the Period of Public Inspection of the Property Tax Ledgers relating to the Municipal Property Tax for the Fiscal Year 1952-53)
Article 416-(2). The period of public inspection of the property tax ledgers relating to the municipal property tax for the fiscal year 1952-53 shall be between July 1 and August 10, 1952, notwithstanding the provision of the main clause Article 415 paragraph 1.
Next to Article 418, the following one Article shall be added:
(Exception to Delivery of Summary Record of the Value of Property for the Fiscal Year 1952-53 to the Governor of Do, Fu or Prefecture)
Article 418-(2). Only with respect to the preparation and delivery of the summary record of property for the fiscal year 1952-53, "Article 410" in the provision of the main clause of the preceding Article shall read "Article 411-(2)" and "during April each year" in the same provision shall read "during August of 1952" .
Next to Article 429, the following one Article shall be added:
(Exception to Period for Holding the Meeting for the Review of the Property Assessment Review Committee for the Fiscal Year 1952-53)
Article 429-(2). The period for holding the meeting for the review of the Property Assessment Review Committee for the fiscal year 1952-53 shall be between July 1 and August 10, 1952, notwithstanding the provision of the main clause of Article 428 paragraph 1. However, in the case where there are special circumstances, the period of holding the meeting different from this may be prescribed by by-law of the city, town or village concerned.
In Article 768-(3) paragraph 1, next to "Article 754-(2)" , "(including the case where a juridical person to whom the postponement of collection has been granted in accordance with the provision of Article 16-(6) paragraph 1 pays the tax relating to the said postponement of collection)" shall be added.
In Article 765 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3 of the same Article;paragraph 3 of the same Article shall be made paragraph 4 of the same Article;and next to paragraph 1 of the same Article, the following one paragraph shall be added:
2 With respect to the impositions of local bodies relating to the enterprise tax on a corporation of which collection has been postponed in accordance with the provision of Article 16-(6) paragraph 1, a letter of reminder may not be issued unless the said impositions of local bodies are not fully paid within the period relating to the postponement of collection concerned, notwithstanding the provision of the main clause of the preceding paragraph.