<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="Act" Num="45" PromulgateDay="31" PromulgateMonth="3" Year="27">
  <PromulgateBody>
    <PromulgateStatement>I hereby promulgate the Law for Abolition of the Law of Special Account for the Capital Levy Revenues, Etc.</PromulgateStatement>
    <ImperialSignature>Signed:HIROHITO, Seal of the Emperor</ImperialSignature>
    <PromulgateDate>This thirty-first day of the third month of the twenty-seventh year of Showa (March 31, 1952)</PromulgateDate>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>YOSRIDA Shigeru</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Law No.45</LawNum>
  <LawBody>
    <LawTitle>Law for Abolition of the Law of Special Account for the Capital Levy Revenues, Etc.</LawTitle>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The Law of Special Account for the Capital Levy Revenues, Etc.(Law No.53 of 1946) shall be abolished.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provisions:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum>1</ParagraphNum>
        <ParagraphSentence>
          <Sentence>This Law shall come into force as from April 1, 1952.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum>2</ParagraphNum>
        <ParagraphSentence>
          <Sentence>As regards the receipt and payment of the fiscal year 1951-52 and the settlement of accounts of the fiscal years 1950-51 and 1951-52 of the Special Account for the Capital Levy Revenues, Etc., the old provisions shall still prevail.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="3">
        <ParagraphNum>3</ParagraphNum>
        <ParagraphSentence>
          <Sentence>The assets (excluding cash and the claims, receipts from which have become receivable as the receipt belonging to the fiscal year 1951-52) and the liabilities (excluding those for which expenditures have become payable during the fiscal year 1951-52, and not yet been disbursed by the time of enforcement of this Law) that have belonged to the Special Account for the Capital Levy Revenues, Etc. at the time of enforcement of this Law shall belong to the General Account at the said time.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="4">
        <ParagraphNum>4</ParagraphNum>
        <ParagraphSentence>
          <Sentence>Other than those which are put to the belongings of the General Account in accordance with the provision of the preceding paragraph, the assets and liabilities that have belonged to the Special Account for the Capital Levy Revenues, Etc. at the time of conclusion of receipt and payment for the fiscal year 1951-52 shall belong to the General Account at the said time.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
  <Signatures>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>IKEDA Hayato</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
  </Signatures>
</Law>