Article 1.　For the purpose of the income tax for the calendar year 1951, a spouse or other relative, who is supported by a taxpayer in one household and whose total income amount (hereinafter referred to as "total income" ) as computed in accordance with the provision of Article 9 of the Income Tax Law (Law No.27 of 1947;hereinafter referred to as the "Law" ) is not more than 17,000 yen, shall be deemed to be a dependent as provided for in the main sentence of Article 8 paragraph 1 of the Law (hereinafter referred to as the "dependent" ).

Article 2.　In computing the income tax imposed in the calendar year 1951 on a lump sum pension, retirement allowance and other similar allowances, the amount received for the year minus an amount equal to 30% thereof shall be deemed to be the amount of retirement income as provided for in Article 9 paragraph 1 item 6 of the Law.

Article 3.　In computing the income tax imposed in 1951 calendar year on an individual coming under the provision of Article 1 paragraph 1 of the Law, who supports a dependent or dependents, an amount of 17,000 yen shall, notwithstanding the provision of Article 11-(6) of the Law, be exempted from his total income for one dependent (if he supports four or more dependents, an amount of 15,000 yen for each of the fourth or more dependents).

Article 4.　With respect to the income tax imposed in 1951 calendar year on an individual coming under the provision of Article 1 paragraph 1 of the Law, the provisions of Article 11-(7) to Article 11-(10) inclusive shall not apply.

Article 5.　In computing the income tax imposed in the calendar year 1951 on an individual coming under the provision of paragraph 1 or paragraph 2 item 1 of Article 1 of the Law, an amount of 38,000 yen shall be exempted from his total income, notwithstanding the provision of Article 12 paragraph 1 of the Law.

2　With respect to the income tax imposed in the calendar year 1951 on an individual coming under the provision of paragraph 1 or paragraph 2 item 1 of the Law, "the preceding eight Articles and the preceding paragraph" as used in Article 12 paragraph 2 of the Law, shall read "Article 11-(3) to Article 11-(5) inclusive and Article 3 and Article 5 paragraph 1 of the Law concerning Temporary Exceptions to the Income Tax Law" , and the provision of the same paragraph shall apply thereto.

Article 6.　For purposes of the income tax for the calendar year 1951, the amount of money specified in Annexed Table No. I shall, according to the total income after subtracting the exemptions under Article 11-(3) to Article 11-(5) inclusive of the Law and under Article 3 and paragraph 1 of the preceding Article, be deemed to be the amount of income tax as computed in accordance with the provision of Article 13 of the Law.

2　In cases where an individual who earns the fluctuating income as provided for in Article 14 of the Law has selected to compute his income tax for the calendar year 1951 in accordance with the said Article, the adjusted income amount as provided for in Article 14 item (1) shall be computed by taking "Article 11-(3) to Article 12 inclusive" as used in the same item to read "the provisions of Article 11-(3) to Article 11-(5) inclusive and of Article 3 and Article 5 paragraph 1 of the Law concerning Temporary Exceptions to the Income Tax Law" , and the amount of money specified in Annexed Table No. I shall, according to the adjusted income amount, be deemed to be the tax amount enumerated in the said item.

3　With respect to the portion of the amount of income tax for each year as provided for in Article 14-(2) of the Law which is attributable to that of the calendar year 1951, the secondary adjusted income amount as provided for in paragraph 1 item 1 of the same Article shall be computed by taking "the taxable total income amount" and "Article 11-(3) to Article 12 inclusive" , as used in paragraph 1 item 1 of the same Article, to read respectively "the taxable total income amount after subtracting the exemptions as provided for in Article 6 paragraph 1 of the Law concerning Temporary Exceptions to the Income Tax Law" and "Article 11-(3) to Article 11-(5) inclusive, and of Article 3 and Article 5 paragraph 1 of the Law for Temporary Exceptions to the Income Tax Law" , and the amount of money specified in Annexed Table No. I shall, according to the secondary adjusted income amount, be deemed to be the amount of money enumerated in the said item.

4　With respect to the income tax for the calendar year 1951, the provision of Article 15 of the Law shall not apply.

Article 7.　In case an individual coming under the provision of Article 1 paragraph 1 of the Law supports a dependent who is a physically handicapped person (meaning a physically handicapped person as provided for in Article 8 paragraph 2 of the Law;hereinafter the same), an amount of 4,000 yen shall be exempted for one physically handicapped person from his income tax amount for the calendar year 1951 which is computed in accordance with the provisions of Article 13 to Article 14-(2) inclusive.

2　In case an individual coming under the provision of Article 1 paragraph 1 of the Law is a physically handicapped person, an amount of 4,000 yen shall be exempted from his income tax amount for the calendar year 1951 which is computed in accordance with the provisions of Article 13 to Article 14-(2) inclusive of the Law.

Article 8.　In case an individual coming under the provision of Article 1 paragraph 1 of the Law is an old aged person as provided for in Article 8 paragraph 3 of the Law, an amount of 4,000 yen shall be exempted from his income tax amount for the calendar year 1951 which is computed in accordance with the provisions of Article 13 to Article 14-(2) inclusive of the Law.

Article 9.　In case an individual coming under the provision of Article 1 paragraph 1 of the Law is a widow as provided for in Article 8 paragraph 4 of the Law, an amount of 4,000 yen shall be exempted from his income tax amount for the calendar year 1951 which is computed in accordance with the provision of Article 13 to Article 14-(2) inclusive of the Law.

Article 10.　In case an individual coming under the provision of Article 1 paragraph 1 of the Law is a working student as provided for in Article 8 paragraph 5 of the Law, an amount of 4,000 yen shall be exempted from his income tax amount for the calendar year 1951 which is computed in accordance with the provision of Article 13 to Article 14-(2) inclusive of the Law.

Article 11.　With respect to the income tax for the calendar year 1951, "Article 11-(3) to Article 14-(2) inclusive" , as used in Article 15-(2) and Article 16 of the Law, shall read "Article 11-(3) to Article 11-(5) inclusive, Article 13 to Article 14-(2) inclusive, and of Article 3 and Article 5 paragraph 1 of the Law concerning Temporary Exceptions to the Income Tax Law)" and then these provisions shall apply thereto.

Article 12.　With respect to the income tax for the calendar year 1951, "30,000 yen" and "his total income for the taxable year" , as used in Article 26 paragraph 1 of the Law, shall read respectively "38,000 yen" and "his total income amount for the taxable year after subtracting the exemptions as provided for in Article 6 of the Law concerning Temporary Exceptions to the Income Tax Law" , and "Article 11-(3) to Article 12 inclusive or Article 15-(2)" as used in item 12 of the same paragraph, shall read "Article 11-(3) to Article 11-(5) inclusive, or Article 15-(2), or of Article 3, Article 5 paragraph 1 or Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law" , and "where the amount of his earned income for the taxable year is not more than the sum of 500,000 yen and the deductible amount under the provisions of Article 11-(5) to Article 11-(10) inclusive, and at the same time the amount of his other income is less than 10,000 yen" as used in paragraph 2 item 1 of the same Article, shall read "where the amount of his income other than earned income for the taxable year is less than 10,000 yen" , and "Article 11-(5) to Article 11-(10)" as used in items 2 and 3 of the same paragraph, shall read "Article 11-(5), and of Article 3 of the Law concerning Temporary Exceptions to the Income Tax Law" , and then the provision of the same Article shall apply thereto.

2　With respect to the income tax for the calendar year 1951, in case total income amount for the taxable year is not more than a sum of 38,000 yen and amount to be exempted in accordance with the provision of Article 3, returns of declaration under Article 26 paragraph 1 or Article 29 paragraph 1 or 2 shall not be required regardless of the provision of Article 26 paragraphs 1 and 2, and Article 29 paragraphs 1 and 2;provided, that the same shall not apply to an individual who is subject to the application of the provision of Article 14-(2) paragraph 1 or 2 of the Law.

Article 13.　With respect to the income tax for the calendar year 1951, "30,000 yen" as used in Article 26-(2) items 1 and 2 of the Law shall read "38,000 yen" , and "Article 11-(4) to Article 12" as used in paragraph 1 item 8 of the same Article, shall read "Article 11-(4) and Article 11-(5), and of Article 3, Article 5 paragraph 1 and Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law" and then the provision of the same Article shall apply thereto.

Article 14.　With respect to the income tax for the calendar year 1951, "Article 11-(3) to Article 11-(10) inclusive or Article 15-(2)" as used in Article 28 and Article 29 paragraph 5 of the Law shall read "Article 11-(3) to Article 11-(5) inclusive or Article 15-(2), or of Article 3 or Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law" , and "Article 11-(3) to Article 11-(10) inclusive, Article 14, Article 15-(2), Article 36 and Article 36-(2)" as used in Article 33 paragraph 3 of the Law shall read "Article 11-(3) to Article 11-(5) inclusive, Article 14, Article 15-(2), Article 36 and Article 36-(2), and of Article 3 and Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law" , and then these provisions shall apply thereto.

Article 15.　With respect to the income tax for the calendar year 1951, "the income tax for the 3rd period as referred to in the preceding two Articles and Article 45" as used in Article 32 paragraph 3 of the Law shall read "the income tax the amount of which is obtained after deduction of the total of instalments for the 1st and 2nd period under the provisions of the preceding two Articles and Article 45 from the amount computed in accordance with the provisions of Article 11-(3) to Article 11-(5) inclusive and Article 13 to Article 14-(2) inclusive of the Law, and of Article 3, Article 5 paragraph 1 and Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law, on the total income stated in July provisional return, November provisional return or a revised provisional return (the estimated total income for the taxable year concerned equal to the total income for the previous taxable year as provided for in Article 21-(2) paragraph 10 of the Law, in the case of an individual who has been deemed to have filed a declaration in accordance with the provision of the same paragraph, or the total income after the correction or determination in the case of an individual who had been subject to the correction or determination under the provision of Article 44 of the Law)" and then the provision of the same paragraph shall apply thereto.

2　With respect to the income tax for the calendar year 1951, in cases where a final return (meaning the final return as provided for in Article 26 paragraph 1 of the Law;hereinafter the same in this paragraph) or a loss return (meaning the loss return as provided for in Article 26-(2) paragraph 1;hereinafter the same in this paragraph) is filed after the due date of the filing of those returns or where the determination as provided for in Article 46 paragraph 4 of the Law is made, "the amount of income tax paid or to be paid from the income for the taxable year pursuant to the provision of Article 30, Article 31, Article 33 or Article 45" as used in Article 26 paragraph 1 item (9) of the Law, shall read "the amount of income tax paid or to be paid for the income for the taxable year pursuant to the provisions of Article 30, Article 31, Article 32 paragraph 3, Article 33 or Article 45" , and then the provision of the same paragraph shall apply thereto.

Article 16.　With respect to the withholding of the income tax under the provision of Article 38 paragraph 1 of the Law on earned income (meaning the earned income as provided for in Article 9 paragraph 1 item (5) of the Law;hereinafter the same) paid during the period from November 1, 1951 to March 31, 1952, and retirement income (meaning the retirement income as provided for in Article 9 paragraph 1 item 6 of the Law;hereinafter the same) paid during the period from November 1, 1951 to December 31, 1951, "Annexed Table II" as used in Article 38 paragraph 1 item 1 to item 7 inclusive of the Law shall read "Annexed Table No. II of the Law concerning Temporary Exceptions to the Income Tax Law" , and "and the reported number of exemptions for dependents, physically handicapped persons" as used in item 1 to item 4 inclusive and item 7 of the same paragraph shall read, "the reported number of dependents and physically handicapped persons and whether or not the individual to whom the payment is made is the reported physically handicapped person, old aged person or widow or working student" , and "Article 11-(6) or Article 12" as used in item 8 of the same paragraph shall read "Article 3 and Article 5 paragraph 1 of the Law concerning Temporary Exceptions of the Income Tax Law" , and "and then the taxes shall be computed on the total of...... in accordance with the provision of Article 13 (in case the abovementioned total is 440,000 yen or less, the tax computed in accordance with the provision of Article 15;hereinafter the same in this Article) and shall be computed by multiplying the amount of four-fifths of the retirement income or the retirement income after the deductions and exemptions by such ratio as the tax computed in accordance with the provision of Article 13 as stated above bears to the abovementioned total (in case the total is 440,000 yen or less, the ratio prescribed in Annexed Table I according to the tax amount as referred to under Article 15;hereinafter the same in this Article)" as used in the same item shall read "and then the taxes shall be computed on the total of...... in accordance with the provision of Article 13 and shall be computed by multiplying the amount of four-fifths of the retirement income or the retirement income after the deductions and exemptions by such ratio as the tax computed in accordance with the provision of Article 13 as stated above bears to the abovementioned total (in case the individual to whom the payment is made supports a dependent who is a reported physically handicapped person or in case such individual is a reported physically handicapped person, old aged person, widow or working student, the amount after subtracting the amount as provided for in Article 7 to Article 10 inclusive of the Law concerning Temporary Exceptions to the Income Tax Law according to those provisions" , and then the same paragraph shall apply thereto.

2　With respect to the withholding of the income tax under the provision of Article 38 paragraph 1 of the Law on the earned income and retirement income paid during the period from January 1, 1951 to March 31, 1952, the provision of paragraph 2 of the same Article shall not apply.

Article 17.　With respect to such credit, refund, collection or payment under the provision of Article 40 paragraph 1 of the Law on the earned income for the calendar year 1951, in cases where the total of the income tax to be collected in accordance with Article 38 paragraph 1 of the Law is more or less in comparison with the income tax enumerated in Annexed Table No. III according to the receivable amount of such earned income (in case the return as provided for in Article 39 paragraph 3 of the Law has been filed, the amount after the deduction of the insurance premium as allowed in accordance with the provision of Article 11-(5) of the Law from such amount of earned income according to such return), the reported number of dependents and to the fact whether the individual to whom the payment is made is the reported handicapped person, old aged person, widow or working student, the overpaid amount or deficiency amount in such case shall be deemed to be the overpaid amount or deficiency amount as provided for in Article 40 paragraph 1 of the Law, and "in a case where the amount of the earned income does not exceed the total sum of 500,000 yen and the deductible amount under the provisions of Article 11-(5) to Article 11-(10) inclusive, and the tax withheld therefrom in accordance with the provision of Article 38 paragraph 1" as used in the same paragraph shall read "in cases where the tax withheld therefrom in accordance with the provision of Article 38 paragraph 1" , and then the provision of the same paragraph shall apply thereto. In this case, the provision of paragraph 2 of the same Article shall not apply.

Article 18.　The income tax to be withheld in accordance with the provision of Article 38 paragraph 1 of the the Law from the retirement income paid during the period from January 1, 1952 to March 31 of the same year shall, according to the amount of income, be the tax amount as prescribed in Annexed Table No. IV regardless of the provision of item 8 of the same paragraph (in case the individual to whom the retirement income is paid has not filed the return in accordance with the provision of paragraph 2 or there is stated in the return filed in accordance with the provision of the same paragraph the fact that the other retirement income has been paid to him, the tax amount computed by multiplying the amount of the retirement income to be paid by the tax rate of 20%).

2　In case an individual coming under the provision of Article 1 paragraph 1 of the Law is, within the enforcement area of the Law, paid the retirement income during the period from January 1, 1952 to March 31 of the same year, he shall, at the time of such payment, file the return stating therein the fact whether he has been paid the other retirement income during such period, before the abovementioned payment, and other matters as prescribed by Ministry of Finance Ordinance with the Government through the payer of such income.

3　In the case of the preceding paragraph, if the payer of the retirement income accepts the return, the return shall be deemed to have been filed with the Government in accordance with the provision of the preceding paragraph.

Article 19.　In case an individual or a corporation not coming under the provision of Article 1 paragraph 1 of the Law has the income from the dividend of the profits (dividend actually distributed within the enforcement area of the Law from a corporation during the period stated below, in the case of the dividend of non-par stock) or of surpluses to be distributed during the period from January 1 to March 31, 1952, he shall be liable to pay the income tax regardless of the provision of Article 1 paragraphs 2 and 3 of the Law. In this case, the income tax shall, regardless of the provisions of Article 9 paragraph 1 item 2 and Article 13 of the Law, be imposed by separating such income from other incomes and applying the tax rate of 20% to the amount to be distributed (the amount actually distributed, in the case of the dividend of non-par stock).

2　A person who pays the income provided for in the preceding paragraph within the enforcement area of the Law to an individual coming under the provision of Article 1 paragraph 1 of the Law or an individual or a corporation coming under the provision of the preceding paragraph shall withhold the income tax computed by applying the tax rate of 20% to the payable amount at the time of payment and transmit the income tax concerned to the Government by the 10th of the following month of the month covering the day of withholding.

3　In applying the provisions of the Law, the income tax to be withheld and transmitted in accordance with the provision of the preceding paragraph shall be considered as the income tax to be withheld and transmitted in accordance with the provision of Article 37, and a person who is liable to withhold the income tax in accordance with the provision of the preceding paragraph as a person who is liable to withhold the income tax in accordance with the provision of Article 37 of the Law, and the income to be withheld in accordance with the provision of the preceding paragraph as the income to be withheld in accordance with the provision of Article 37 of the Law. In applying the provisions of Articles 69-(2), 72 and 74 of the Law (only the part relating to the provisions of Article 69-(2) of the Law), the income tax to be withheld in accordance with the provision of the preceding paragraph shall be considered as the income tax to be withheld in accordance with the provision of Article 37 of the Law.

Article 20.　The provision of this Law shall not apply to the application of the provisions of Chapter III Section 1 of the Law (including the penal provisions relating to the provisions concerned), payment of the income tax for the first and second periods for the calendar year 1952 in accordance with the provisions of Articles 30, 31 and 33 of the Law and the withholding of income tax under the provision of Article 38 for the earned income and retirement income paid before October 31, 1951.