Article 3-(2).　The provisions of Article 17, Article 18 and Article 41 of the Income Tax Law shall not apply to the income, as provided for in Article 1 paragraph 2 item 6 of the same Law, which is paid during a period from April 1 to December 31, 1952 to the individual who has no domicile, or is not resident for one year or more, within the enforcement area of the same Law or to the corporation that has neither head office nor principal office within the enforcement area of the Corporation Tax Law, as the compensation for offer of such industrial proprietaryship, rights on technique, manufacturing formula using special technique and others of similar nature (including rights to use these rights) for the use of his or its businesses provided for in Article 5 paragraph 1, which are acquired outside the enforcement area of these laws, and which are those prescribed by Ordinance.

Article 5-(14).　In cases where a corporation has the assets released from equipments designated for reparation as provided for in Article 3 item 9 of the Assets Revaluation Law and has newly set up a book value in respect of such assets, if the total amount of the book value thus set up (hereinafter referred to as "new book value" ) is equal to or exceeds the income amount for the accounting period covering the day when the new book value is set up or the total amount of the new book value exceeds the amount corresponding to 30% of the income amount minus such total amount, the due date for payment of the corporation tax amount corresponding to the corporation tax amount, as provided for in Article 26 paragraph 1 or 3 or Article 26-(2) paragraph 1 of the Corporation Tax Law, to be paid by the corporation for the accounting period (if the total amount of the new book value exceeds the amount corresponding to 30% of the income amount minus such total amount of new book value, the corporation tax amount corresponding to the amount obtained by multiplying the corporation tax amount by a ratio which the excessive amount bears to the income amount) shall, as may be prescribed by Ordinance, be, in the case of tax amount corresponding to one-third of such tax amount, the day immediately preceding that when eight months expire after the closing day of the accounting period and, in the case of tax amount corresponding to other one-third of such tax amount, the day immediately preceding that when fourteen months expire after the closing day of the accounting period and, in the case of the remaining tax amount, the day immediately preceding that when twenty months expire after the closing day of the accounting period, notwithstanding the provisions of Article 26 paragraph 1 or 3 Article 26-(2) paragraph 1 and Article 26-(3) of the same Law.

Article 9-(2).　With respect to the registration in preservation of ownership of the house prescribed by Ordinance which is newly constructed during the period from April 1, 1952 to December 31 of 1957, for the purpose of using it for residence, the amount of registration tax on such registration made during the said period shall, as may be prescribed by Ordinance, be the amount equal to 0.1% of the value of such house, excluding the cases otherwise provided for by other laws and ordinances, notwithstanding the provisions of the Registration Tax Law. The same provision shall apply to the registration tax on the registration made for preservation of ownership with respect to the increase of floor space of such house in the case where the house has been extended during such period and the house thus extended comes under the one as may be prescribed by Ordinance.

Article 9-(3).　With respect to the registration on the acquisition of ownership of land or building to be used for the business operated by the corporation in accordance with the provision of Article 6 of the same Law by a corporation which has been established in accordance with the provision of Article 34 of the Civil Code and has been given approval by the National Offenders Prevention and Rehabilitation Commission for the operation of the rehabilitation business in accordance with the provision of Article 5 paragraph 1 of the Law for the Immediate Aid to Offenders, Etc., it shall be exempted from registration tax only in the case where the land or building concerned is, as may be prescribed by Ordinance, certified to be the one which is used for the business operated by the corporation in accordance with the provision of the same Article.

Article 18.　In cases where an individual has transferred house used by him as residence, land on which such house stands, or right on such land, and, has acquired, within a period beginning one year prior to the date of such transfer and ending one year after such date, the house used as his residence, land on which such house stands or right on such land, and where the property thus acquired (hereinafter referred to as "acquired residential property" ) constitutes, during a term as prescribed by Ordinance, the house used by him as residence, land on which such house stands or right on such land (excluding the case where the acquired property constitutes, during such a term, a house not used as residence, land on which such a house stands, or right on such land), the acquired residential property shall, for the application of the provision of Article 9 paragraph 1 of the Income Tax Law, be considered, as may be prescribed by Ordinance, to have been transferred only to such extent as the receipt from transfer of property thus transferred (hereinafter referred to as "transferred residential property" ) if it exceeds the acquisition cost of the acquired residential property, or be deemed not to have been transferred if the receipt from transfer of such transferred residential property is not more than the acquisition cost of the acquired residential property.

Article 19.　In cases where an individual has transferred land used for farming purpose or right on such land relevant to farming and, has acquired within a period beginning one year prior to the date of such transfer and ending one year after such date, land used for farming purpose or right on such land relevant to farming, and where the property thus acquired (hereinafter referred to as "acquired farming property" ) constitutes, within a term as prescribed by Ordinance, land used for farming purpose or right on such land relevant to farming (excluding the case where the acquired property constitutes during such a term land not used for farming purpose or right on such land relevant to farming), the property thus transferred (hereinafter referred to as "transferred farming property" ) shall, for the application of the provision of Article 9 paragraph 1 of the Income Tax Law, be deemed, as may be prescribed by Ordinance, to have been transferred only to such extent as the receipt from transfer of transferred farming property if it exceeds he acquisition cost of the acquired farming property, or be deemed not to have been transferred if the receipt from transfer of such transferred farming property is not more than the acquisition cost of the acquired farming property.

Article 20.　In the case under Article 18 paragraph 1 and paragraph 1 of the preceding Article, if the transfer of the transferred residential property or transferred farming property as provided for in these paragraphs is made in the form of exchange and money and property other than the acquired residential property or acquired farming property are not acquired together with the acquired residential property or acquired farming property in the course of exchange, the provision of these paragraphs shall not apply thereto, and the transferred residential property or transferred farming property shall be deemed not to have been transferred, for the application of the provision of Article 9 paragraph 1 of the Income Tax Law of Article 8 paragraph 2 or Article 9 paragraph 1 of the Assets Revaluation Law.

Article 21.　If during a period beginning from January 1, 1952 and ending on December 31, 1956, an individual acquires a house as prescribed by Ordinance for the purpose of leasing it as a personal residence and uses it for the same purpose, in computing the income as provided for in Article 9 paragraph 1 item 3 of the Income Tax Law, there shall be included in necessary expenses, only within a period of three years beginning on and after the day when such house is used for the said purpose, an amount corresponding to 150/100 of the depreciation charges of such house to be deducted for the said period from the gross receipt in accordance with the provision of the same Law, notwithstanding the provision of Article 10 paragraph 2 of the same Law. The provision of Article 5-(5) paragraph 2 shall apply mutatis mutandis to this case.

Article 22.　In the cases where the payment in kind under the provisions of the Accessions Tax Law is made with respect to the assets owned by an individual, the income as provided for in Article 9 paragraph 1 item 7 or 8 of the same Law shall be deemed to be zero.

Article 23.　In cases where an individual has owned the vessel which is designated to be adjusted in accordance with the provisions of Article 6 of the Law for Special Measures for the Adjustment of Small Type Trawler Fisheries at the time of the designation and also he has owned the vessel concerned at the basic date and if he has, as may be prescribed by Ordinance, sunken the vessel concerned and has received the subsidy in accordance with the provision of Article 9 of the same Law, the provisions of the same Law shall apply by regarding the vessel concerned as the assets provided for in Article 8 paragraph 2 of the Assets Revaluation Law, the sinking of such vessel as the transfer of such vessel and such subsidy as the consideration for such transfer.

Article 24.　In cases where a capital levy or accessions tax is imposed on an individual, if there is included in the basis for the computation of taxable value of the said taxes the national or local bond or corporate debenture issued in the name of foreign currency bond at the time of such conversion of foreign currency bonds under the provision of Article 2 paragraph 1 of the old Law relating to the Treatment of the Foreign Currency Bonds of which certificates have been revalidated in accordance with the provision of Article 3 paragraph 1 of the Law concerning Revalidation of Certain Categories of Certificates of Foreign Currency Bonds Converted under the old Law relating to the Treatment of the Foreign Currency Bonds and other Incidental Matters, the Government may, as may be prescribed by Ordinance, correct the taxable value and tax amount of capital levy or accessions tax by considering that the individual has not owned any national or local bond or corporate debenture issuded in the name of foreign currency bond concerned which was the basis for the computation of taxable value of capital levy or accessions tax but he has owned the foreign currency bond concerned.

Article 25.　With respect to the liquors which are carried out by the manufacturer of liquors (hereinafter referred to as "manufacturer of liquors" in the Article) or by the designated seller (hereinafter referred to as "the designated seller" in this Article), as provided for in Article 27-(2) paragraph 1 of the Liquor Tax Law, from the manufactory or selling place of designated seller (hereinafter referred to as "the designated selling place" in this Article) to the persons other than manufacturer and designated seller (including the liquors which are deemed to have been carried out in accordance with the provision of Article 34-(2) item 3 of the same Law and which actually exist in the manufactory or designated selling place at the time when the manufacturer of liquors has ceased the manufacturing of liquors or the license therefor has been cancelled or the designated seller has ceased the business of selling liquors or the license or designation therefor has been cancelled), and which are used for the promotion of increasing of production and which may be designated by Ordinance (hereinafter referred to as "the liquors for special use" in this Article), the additional liquor tax to be imposed in accordance with the provision of Article 27-(2) paragraph 1 of the same Law, as prescribed by Ordinance, shall not be imposed thereto.

Article 26.　With respect to the gasoline which is, as maybe prescribed by Ordinance, received from manufactory or bonded area by March 31, 1953 for the purpose of using as fuel for aircraft upon the approval of the Government (limited to the one having such standard as prescribed by Ordinance), the gasoline tax shall not be imposed thereto.