OFFICIAL GAZETTE

OFFICIAL GAZETTE 

ENGLISH 80VERNMENT PRINTING AGENCY j 

EDITIONJ BBinn-f-*+~nR&n mzmmm 

The Committee shall be composed of a chairman 

and members not exceeding eight in number. 

The Chairman and members of the Committee 

shall be appointed by the Minister of Finance 

from among personnel of government agencies 

concerned and persons of learning and experience, 

and their tenure of office shall be two years. 

The Chairman and members shall serve parttime. 

The following one paragraph shall be added to 

Article 70: 

The member shall not take part in the deliberation 

of matters he has interests in. 

Article 71 shall be deleted; in Article 72, "and 

passed a resolution", shall be added next to "completed 

its examinations"; Article 72 shall be made 

Article 71; and the following one Article shall 

be added next to the same Article: 

Article 72. Other than those provided for in Article 

69 to the preceding Article inclusive, matters 

necessary to the organization and operation 

of the Committee shall be determined by 

Cabinet Order. 

Article 73 shall be amended as follows: 

Article 73. The Minister of Finance shall take 

a decision on the appeal, on the basis of the 

resolution under Article 71. 

The complainant, who is dissatisfied with the 

decision of the Minister of Finance under the 

preceding paragraph, may take the case to court. 

In Article 75 paragraph 3, "Import Tariff 

Table No. 412-2" shall be amended as "Import 

Tariff Table No. 1211-2". 

In Article 79, "or overland transporter" shall 

be amended as "overland carrier, export or import 

declarant"; item 1 of the smae Article shall 

be made item 4 of the same Article; and the numbering 

of the subsequent items shall be moved 

by three; and the following three items shall be 

added to the same Article as items 1, 2 and 3: 

1. In case the declaration made under the provisions 

of Article 31 is false; 

2. In case the certification made under the 

provisions of Article 31-(3) is false; 

3. In case the accompanying documents submitted 

under the provisions of Article 32 are 

false. 

In Article 81, "Article 17" shall be amended 

as "Article 11 or 17". v 

In Article 82-(3), "Article 79 item 1 or 3" 

shall be amended as "Article 79 items 1 to 4 inclusive 

or item 6". 

The following one Article shall be added next 

to Article 85: 

Article 85-(2). Any person, who has found an 

article regarded as involved in offence under 

Articles 74 to 76-(2) inclusive, shall promptly 

submit such article to the nearest customs office, 

or police station irrespective of the provisions 

of the Law concerning the Lost Articles and 

the Sea Casualties Rescue Law. 

In the case where police officer, police official 

or mayor of city, town or village regards the 

articles submitted in accordance with the provision 

of the preceding Article, or the lost articles, 

driftages or submerged articles taken in 

his custody in accordance with the provisions 

of the Laws under the preceding paragraph, 

as the article coming under the provision of 

the preceding paragraph, he shall submit them to 

the nearest customs office at once. 

In Article 86, "or those articles which have 

been found hidden or abandoned by suspected offender 

of customs laws and regulations and those 

articles which have been submitted or delivered 

in accordance with the provisions of the preceding 

Article" shall be added next to "documents, etc. 

which have been optionally submitted by those 

persons". 

Article 86-(2) and Article 86-(3) shall be made 

Article 86-(3) and Article 86-(4) respectively; 

and the following one Article shall be added next 


Article 86-(2). The superintendent of custom 

house shall, in case it becomes unnecessary to 

keep retaining the articles, books, documents 

and others which have been hold in custody in 

accordance with the provisions of the preceding 

Article, 'return them to the person entitled 

to such return. 

In case the article, which has been returned 

in accordance with the provision of the preceding! 

paragraph, is the one submitted or delivered 

in pursuance of the provisions of Article 85- 

(2), the receiver in such article shall pay the 

finder of such article an amount not less than 

five-hundredths and not more than twentyhundredths 

of the value of such article as reward; 

provided however, that any finder of such 

article, who has failed, within seven day as from 

the day of the finding, to go through the formalities 

under Article 1 paragraph 1 or Article 

11 paragraph 1 of the Law concerning the Lost 

Articles, Article 24 paragraph 1 of the Sea 

Casualities Rescue Law, or Article 85-(2) paragraph 

1 of this Law, and any person, who has 

found such article in the course of his official 

duty, shall not claim for such reward. 

When, on account of the unknown whereabout 

of the person, who is entitled to the return of 

article under the provision of paragraph 1, or 

for, other reasons, the return of such article 

is unable to be effected, the superintendent of 

custom house shall make public notice to that 

effect. 

--2-- 

-r

"in case no claim for the return has been 

made within six months as from the day of 

the public notice as provided for in the preceding 

paragraph, the article shall revert to the 

Treasury. 

^ In case the article under paragraph 1 is live 

animal or plant, or is rotten or feared to rot, 

or do damage to the warehouse or the other 

articles stored therein, it may be put on public 

sale irrespective of the time limit under the 

preceding paragraph. 

The provisions of Article 6 of the Law concerning 

the Lost Articles and the provisions 

of Articles 51-(2) and 52 of the Customs Law 

^ shall apply mutatis mutandis to the claim for 

reward under paragraph 2 and the public sale 

under the preceding paragraph respectively. 

In Article 93, "attachment" shall be added next 

to "search". 

In Article 94, "or minor fine" shall be deleted. 

In Article 98 paragraph 1, "Article 74, 75, 76 

or-76-(2)" shall be amended as "Articles 74 to 

76-(2) inclusive", "10%" as "20%", and "200,000 

yen" as "500,000 yen" respectively; and the following 

two paragraphs shall be added to the same 

Article : 

In the case where an article involved in the 

suspected violation under any of Articles 74 

to 76-(2) inclusive was delivered to the customs 

office, the police station, or the mayor of city, 

town or village, if such article has reverted to 

the Treasury, an amount of money not exceeding 

twenty-hundredths of the value of such article 

may be given as reward; provided however, 

that, the amount of such reward shall not 

exceed 500,000 yen in any case. 

The provision of the preceding paragraph 

shall not apply to the case where the article 

provided for in the said paragraph, has been 

found by a person through illegal act or by 

*" the public service personnel in the course of 

his duty. 

The following two paragraphs shall be added 

to Article 101-(2) : 

The customs official may, at the factory using 

the articles exempted from import duty in 

accordance with the provisions of Article 9 of 

the Customs Tariff Law or at its storing place, 

examine raw materials, manufactured goods, 

by-products, manufacturing tools and machines, 

f or books and documents relating thereto. 

The customs official may, at the factory using 

the articles exempted from import duty in accordance 

with the provision of Article 10 paragraph 

1 of the Customs Tariff Law or at its 

storing place, examine such articles or the books 

and documents relating thereto. 

Articles 101-(7) and 101-(8) shall be amended 

, as follows: 

-3 

Article l01-(7). fhe custom house shall be 

opened temporarily for those who have been 

specially permitted by the superintendent of 

custom house to do business on Sunday, holiday 

and outside the regular hours of business on 

any day other than Sunday and holiday. 

Article 101-(8). The superintendent of customs 

shall despatch customs officials to the private 

bonded areas and the places provided for in 

Article 101-(2) paragraph 3. 

Article 101-(9). Any person, who has obtained 

the approval under Article 10 paragraph 2 of 

the Customs Tariff Law, shall, in accordance 

with the provisions of Cabinet Order, pay the 

despatch fee at the rate prescribed by Cabinet 

Order and on the basis of the number of customs 

officials to be despatched in accordance 

with the provision of the preceding paragraph 

and the duration of despatch. 

Article 101-(10). Any person,-who has obtained 

the special permission under Article 17, Article 

18 paragraph 1, Article 26, Article 29-(2) Article 

31-(2) or Article 101-(7), shall, in accordance 

with the provisions of Cabinet Order, pay 

the special permission fee. 

The amount of the special permission fee 

under the preceding paragraph shall be determined 

on the basis of the number of hours, for 

which the custom house is opened for business 

on Sunday, holiday, or outside the regular hours 

of business on any day other than Sunday arid 

holiday, in the case of a fee to be paid by 

the person who has obtained the special permission 

under Article 17, Article 26 or Article 101- 

(7), or on the basis of the net tonnage of the 

foreign trade vessed in the case of a fee to be 

paid by the person who has obtained the special 

permission under Article 18 paragraph 1, or by 

applying mutatis mutandis the provision of the 

preceding Article in the case of a fee to be paid 

by the person who has obtained the special permission 

under Article 29-(2), and on the basis 

of the number of hours required for the examination 

in the case of a fee to be paid by 

the person who has obtained the special permission 

under Article 31-(2). 

Article 101-(11). The uniform regulations for 

the customs personnel shall he prescribed by 


In "Name of Harbors" column of the Annexed 

Table, "Fushiki-Higashi-iwase" and "Ebisu" shall 

be amended as "Fushiki-Toyama" and "Ryotsu" 

respectively. 

Supplementary Provision t 

This Law shall come into force as from April 

1, 1951. 

Minister of Finance 

IKEDA Hayato 

Prime Minister 

YOSHIDA Shigeru

I hereby promulgate the Law for Partial Amendments 

to the Commodity Tax Law. 

Signed: HIROHITQ, Seal of the Emperor 

Thjs thirty-first day of the third month of 

the twenty-sixth year of Showa (March 31, 1951) 


YOSHIDA Shigeru 

Law No. 77 

Law for Partial Amendments to the Commodity 

Tax Law 

The Commodity Tax Law (Law No. 40 of 1940) 

shall be partially amended as follows: 

Article 1 paragraph 1 Class II item 3 shall be 

amended as follows: 

3. Saccharine, dulcin and artificial solid 

sweetening stuffs for seasoning made therefrom. 

Article 2 paragraph 1 Class IT item 3 shall be 


3. Saccharine, dulcin and artificial Solid 

sweetening stuffs for seasoning made therefrom: 

(a) Saccharine and dulcin.,..1,000 yen 

per 1 kilogram. 

(b) Artificial solid sweetening stuffs for 

seasoning made from saccharine or dulcin 

..,.1,000 yen per 1 kilogram of saccharine 

or dulcin used as material. 

In Article 3 paragraph 3, "and computation of 

sticks of matches" shall be amended as "and computation 

of sticks of matches and of quantity of 

saccharine or dulcin used as material of the artificial 

solid sweetening stuffs for seasoning made 

from saccharine or dulcin". 

In Article 4, "as for the artificial solid sweetening 

stuffs for seasoning made from saccharine or 

dulcin, the quantity of saccharine or dulcin used 

for the artificial solid sweetening stuffs for seasoning 

concerned which were carried out of the 

manufactory, and" shall be added next to "as for 

the soft drinks other than bottled under Class 

II item 4, the quantity of carbonic-acid gas used 

for the soft drinks which are carried out of the 

manufactory". 

In Article 8 paragraph 1, "as for the artificial 

solid sweetening stuffs 'for seasoning made from 

saccharine or dulcin, the quantity of saccharine 

or dulcin used for the artificial solid sweetening 

stuffs for seasoning concerned, and" shall be added 

next to "as for the soft drinks other than 

bottled under Class II item 4, the quantity of 

carbonic-acid gas used for the manufacture thereof". 

In Article 16-(2), ", to paste the commodity 

tax certificate with respect to the commodities 

under Classes I and II (excluding commodities 

deemed to have been carried out in accordance 

with the provisions of Article 7 paragraph 1 item 

T or 2 and commodities carried out in accordance 

with the provisions of Article 11 paragraph 1, 

Article 12 paragraph 1 or Article 13 paragraph 

1) or certificate with such indication as it is a 

commodity to be imposed the commodity tax in 

place of the commodity tax certificate (this certificate 

be referred to as "commodity tax indication 

certificate"; hereinafter the same) and" shall 

be added next to "to issue the receipt note", and 

the following four paragraphs shall be added to 

the same Article: 

"'*"A person who was ordered to paste the commodity 

tax certificate or commodity tax indication 

certificate in accordance with the provision 

of the preceding paragraph shall record the 

kind and number of the commodity tax certificates 

or commodity tax indication certificates 

pasted every month in the return under the 

provision of Article 8 paragraph 1, and report 

them to the tax authority. 

The government shall prepare the commodity 

tax certificate under the provision of paragraph 

1 and deliver it to the manufacturer of commodities 

under Class I or II in accordance with 

the provisions of Order. 

When a manufacturer of commodities under 

Class I or Class II intends to get the indication 

under paragraph 1 to be shown in commodity 

tax indication certificate under the same 

paragraph, he shall submit papers with trade 

mark or other signs or drawings to be pasted 

on the commodities under Class I or II manufactured 

by him and shall get the indication 

under the same paragraph on such papers. 

The forms of the commodity tax certificate, 

and of indication under the provision of paragraph 

1 shall be determined by the Minister 

of Finance. 


to the same Article: 

Article 16-(3). The manufacturer or seller of 

the commodities under Class I or II may not 

transfer or obtain by transfer the commodity 

tax certificate or commodity tax indication certificate 

under the provision of Article 16-(2) 

paragraph 1 (excluding the one pasted on the 

commodities under Class I or II) ; provided that 

this shall not apply to the certificate not yet 

pasted, if he has got the approval of the Government. 

The manufacturer of commodities under Class 

I or Class II shall not use the commodity tax 

certificate or commodity tax indication certificate 

pasted on the commodities under Class I 

or Class II in accordance with the provision of 

Article 16-(2) paragraph 2 for the purpose of 

pasting it on the commodities other than those 

concerned under Class I or Class II in accordance 

with the provision of the same paragraph. 

The seller of commodities under Class I or 

4-

v 

"f 

Class II shall not break wilfully the commodity 


certificate pasted on the commodities under 

Class I or II which he possesses for the purpose 

of selling. 

In Article 18 paragraph 2, "(as for object of 

art and curios, that retailed)" shall be added next 

to "the commodities relating to the offence under 

the preceding paragraph". 

In Article 19 item 1, "or paragraph 2" shall 

be amended as "or paragraph 2 or Article 16-(2) 

paragraph 2"; and in item 2 of the same Article, 

"Article 16-(2)" shall be amended as "Article 16- 

(2) paragraph 1"; and the following one item 

shall be added to the same Article: 

3. A person who has violated the provision of 

Article 16-(3) paragraph 1 or 2 

Article 20 item 3 shall be made item 4 of the 

same Article; and the following one item shall 

be added next to item (2) of the same Article: 

3. A person who has violated the provisions 

of Article 16-(3) paragraph 3. * 

In Article 22-(2), "and Article 20 to the preceding 

Article inclusive" shall be amended as 

", Article 20 and the preceding Article". 

Supplementary Provisions : 

1 This Law shall come into force as from April 

1, 1951. 

2 In case a manufacturer has filed the return 

under paragraph 3 with respect to such artificial 

solid sweetening stuffs for seasoning made 

from saccharine or dulcin on which the commodity 

tax had already been imposed before 

the enforcement of this Law as was held by 

the manufacturer at the time of the enforcement 

of this Law, the saccharine or dulcin used 

as material shall be deemed to have been carried 

back to the manufactory at the date of 

enforcement of this Law. 

3 A person who holds in his manufactory the 

artificial solid sweetening stuffs for seasoning 

prescribed in the preceding paragraph 2 at the 

time of enforcement of this Law, shall report 

the material, quantity and storage place of the 

commodities to the taxation office having jurisdiction 

over the manufactory within a month 

from the enforcement of this Law (or before 

the commodities are carried out, if they are 

carried out of the manufactory within a month 

from the enforcement of this Law). 

4 A person who has, since before the enforcement 

of this Law, been manufacturing and will 

continue to manufacture the artificial solid 

sweetening stuffs for seasoning made from 

saccharine or dulcin shall report to that effect 

to the competent taxation office within a month 

after the enforcement of this Law, 

-5 

5 The report under the preceding paragraph shall 

be made by filing the return stating therein 

his address, name or title, name of commodities 

manufactured and his manufactory with the 

competent taxation office. 

6 A person who has made the report under the 

provision of paragraph 4 shall be deemed to 

have filed the return under the provisions of 

Article 15 of the Commodity Tax-Law on the 

day of enforcement of this Law. 

7 A person who has not made the report under 

the provisions of paragraph 4 shall be deemed 

not to have filed the return under the provisions 

of Article 15 of the Commodity Tax Law. 

8 The Anti-Imitation Stamps Law (Law No. 189 

of 1947) shall be partially amended as follows: 

In Article 1, "or commodity tax certificate 

under the provisions of Article 16-(2) of the 

Commodity Tax Law" shall be added next to 

"stamps", "or indication under the provision of 

Article 16-(2) of the Commodity Tax Law" 

shall be added next to "seals", "thereto" shall 

be amended as "to these seals, stamps and indications", 

and "or indication" shall be added 

next to "seal impressions". 


IKEDA Hayato 




to the National Tax Collection Law. 

Signed: HIROHITO, Seal of the Emperor 

This thirty-first day of the third month of 




Law No. 78 

Law for Partial Amendments to the National 

Tax Collection Law 

The National Tax Collection Law (Law No. 21 


In Article 2 paragraph ,1, ", demand charges 

for taxpayment and disposal charges of delinquency" 

shall be amended as "and disposal 

charges of delinquency" and "hereinafter the 

same in this Article" shall be deleted, and in 

paragraph 2 of the same Article, ", demand 

charges for taxpayment and disposal charges of 

delinquency" and "the collecting sum of the local 

public body" shall be respectively amended as 

"and disposal charges of delinquency" and "other 

national taxes, disposal charges of delinquency 

and collecting sum by the local public body"; 

paragraph 3 of the same Article shall be deleted, 

and in paragraph 4 of the same Article, ", demand 

charges for taxpayment and disposal charges 

of delinquency" and "shall not be collected in preference 

to the collecting sum of the local public

ody" shall be respectively amended as "and disposal 

charges of delinquency" and "shall be collected 

later than the collecting' sum by the local 

public body relating' to the attachment"; and the 

following two paragraphs shall be added next to 

the same apragraph: 

In a case where a taxpayer has been subject 

to the disposal of delinquency, compulsory execution, 

opening of auction or adjudication of 

bankruptcy on account of the delinquency of 

public charges, the national tax and disposal 

charges of delinquency which have been demanded 

by a tax collector to be delivered from the 

interested administrative organization, public 

body, court of execution, bailiff, coercive administrator 

or bankruptcy administrator shall 

be collected in the same order as such collecting 

sum by the local public body as demanded 

to be delivered from such person. In this 

case, the national tax, disposal charges of delinquency 

and collecting sum by the local public 

body, which had been already due before 

the said dispositions were made shall be collected 

in preference to the national tax, disposal 

charges of delinquency and the collecting 

sum by the local public body which have been 

due after such dispositions. 

In applying the latter part of the preceding 

paragraph, the due date of payment of the 

interest on delinquent tax, negligence declaration 

additional, tax, negligence payment additional 

tax, non-filing additional tax, withholding 

additional tax, light additional tax and 

heavy additional tax, (hereinafter referred to 

as "the interest on delinquency tax and additional 

taxes") delinquent additional tax and disposal 

charges of delinquency among the national 

tax and the due date of payment of the demand 

charges, negligence declaration additional money, 

non-filing1 additional money, heavy additional 

money, delinquent money, delinquent additional 

money and disposal charges of delinquency among 

the collecting sum by the local public 

body shall be respectively the due date of payment 

of national tax and local tax to be collected 

*together with the abovementioned taxes and 

money. 

In paragraph 5 of the same Article, "public 

charges" shall be amended as "public charges 

other than the national tax and the collecting 

sum by the local public body", and "bailiff (shittatsuri)" 

as "bailiff (shikkori)", and ", demand 

charges for taxpayment and disposal charges of 

delinquency" as "and disposal charges of delinquency", 

and "shall not be collected in preference 

to" as "shall be collected later than"; and in paragraph 

6 of the same Article, "demand charges for 

taxpayment and disposal charges of delinquency" 

shall be amended as "disposal charges of delinquency". 

6- 

In Article 4-(l) item 7 shall be made item 8 

of the same Article; and the following one item 

shall be added next to item 6 of the same Article: 

In case a taxpayer has become to have neither 

domicile nor residence within Japan without appointing 

any administrator for taxpayment. 

Article 4-(2) and Article 4-(3) shall be respectively 


Article 4-(2). In the case of the beginning of 

succession, the successor (including the general 

bequestee) or the estate shall be liable to pay 

the national tax which is to be imposed on or 

to be paid by the decedent (including the general 

bequester; hereinafter the same) and shall 

be liable to pay the national tax and disposal 

charges of delinquency which have not been 

paid by the decedent; provided that, a successor 

who has effected the qualified acceptance 

shall be liable for taxpayment to the.extent of 

the value of property received due to the succession. 

In the case under the preceding paragraph, 

if there are two or more sucessors or general 

bequestees, they shall be liable to pay the national 

tax and disposal charges of delinquency 

to the extent of such amount as computed by 

dividing the national tax and disposal charges 

of delinquency to be paid under the same paragraph 

in proportion to, the value of property 

received by each of them due to the secession 

or bequest. In this case, they shall be jointly 

liable for payment of the national tax and disposal 

charges of delinquency to the extent of 

the value of the property received due to the 

succession or bequest. 

Article 4-(3). In the case of amalgamation of 

corporations, a corporation which survives after 

the amalgamation or which is newly created due 

to the amalgamation shall be liable to pay the 

national tax which is to be imposed on or to 

be paid by a corporation which ceases to exist 

due to the amalgamation and the national tax 

and disposal charges of delinquency which have 

not been paid by the corporation which ceases 

to exist due to the amalgamation. 

Article 4-(4). In the case of dissolution of a corporation, 

if such corporation has distributed or 

transferred its residual assets, without paying 

any national tax which is to be imposed on or 

to be paid by the said corporation and any 

national tax and disposal charges of delinquency 

which have not been paid by the said corporation, 

the liquidator and the persons to whom 

the residual assets have been distributed or 

transferred shall be jointly liable to pay such 

tax and charges; provided that, the liquidator ' 

shall be liable for taxpayment to the extent of 

the value of assets distributed or transferred

V 

Articles 7 and 8 shall be amended as follows: 

Article 7. In a case where a taxpayer comes under 

any of the following items, the Government 

may, if it deems it difficult to collect the national 

tax to be collected or disposal charges of 

delinquency to be paid by the taxpayer in lump 

sum cash,, postpone the collection of the whole 

or a part of the national tax or disposal charges 

of delinquency concerned only for one^-year-period, 

by an application of the taxpayer, to the 

extent of the amount which is deemed difficult 

to be collected or paid in lump sum cash: 

1. In case a taxpayer's property has suffered 

from earthquake, storm, flood, lightening, fire 

or the like, or theft; 

2. In case a taxpayer or his relative has been 

taken ill; 

8. In case a taxpayer has discontinued or suspended 

his business; 

4. In case a taxpayer's business has suffer-ed 

a serious loss; 

5. In case there occurs any event similar to 

that enumerated in each of the preceding 

items. 

Tihe same shalljapply to the case where a 

taxpayer on whom the national tax (excluding 

the interest on delinquent tax and the additional 

taxds; hereinafter the same in this paragraph) 

was imposed after the lapse of one year from 

the time when the Government can exercise the 

taxing power to the tax concerned is difficult 

to pay the whole or a part of tax to toe collected 

due to the assessment (including the interest 

on delinquent tax, additional taxes, delinquent 

additional tax and disposal charges of delinquency, 

which are related to the national tax concerned) 

in lump sum cash; provided that the 

application for the postponement of collection 

Shall be made by the due date of payment of the 

national tax concerned, and the period to be 

postponed shall not *be over one year from the 

due date of payment of the national tax concerned. 

In case the collection may be postponed in 

accordance with Article 9 of tihe Law concerning 

Reduction, Exemption and Postponement of 

Collection of Tax for Sufferers from Calamities 

(Law No. 175 of 1947), the postponement of 

tax collection on account of the calamity concerned 

shall, notwithstanding the provision of 

paragraph 1, be subject to the provisions of the 

same Law. 

Article 7-(2). The Government may, in the case 

of postponement of tax collection under paragraph 

1 of the preceding Article, if the amount 

of tax of which collection may be postponed exceeds 

50,000 yen and the Government recognizes 

necessity for securing the collection of the tax 

concerned, procure adequate security within the 

limit of the amount of which payment is to be 

postponed. 

The Government shall, in the case of the 

postponement of tax collection under paragraph 

2 of the preceding Article, procure the security 

within the limit of the amount of which collection 

is postponed; provided that the same shall 

not apply to the cases where the amount of 

wihich collection may be postponed is not more 

than 50,000 yen and where it is difficult to procure 

the adequate security due to the special 

causes. 

In the case of procuration of the security under 

the preceding two paragraphs, if there is 

any property already attached concerning the 


of which payments may be postponed, the amount 

of security concerned shall not exceed 

the amount of which collection may be postponed, 

minus the value of the property attached. 

In case the Government has postponed the 

collection under the preceding Article, if there 

is any property already attached concerning the 


of which collection was postponed, the Government 

may release such attachment by an 

application of the taxpayer. 

In case the Government recognizes that the 

value of security will be decreased or that the 

fund of guarantor will become insufficinet to the 

amount of which collection was postponed or 

the attachment was released under the preceding 

paragraph, the Government may claim the 

increase of security, offering of other securities, 

or the change of guarantor or security. 

The necessary matters concerning the kind 

of security and precedure for offering of the 

security shall be prescribed by Cabinet Order. 

Article 7-(3). In case a person who got a benefit 

of postponement of collection in accordance 

with Article 7 comes under any one of the foling 

items, the Government may cancel wholly 

or partially the postponement of collection concerning 

the national tax and disposal charges of 

delinquency of which collection was postponed 

and collect it in lump sum. In this case, the 

Government shall hear in advance the explanation 

of a person who got a benefit of postponement 

of collection, except for the emergent case: 

1. Where a taxpayer has failed to pay the 


which is allowed to be paid in instalment, 

by the due date of payment; 

2. Where a taxpayer has not obeyed the request 

under paragraph 5 of the preceding 

Article ; 

Q mmmm

3. Where a person who got a benefit of postponement 

of collection has recovered his means 

and the Government recognizes that it is not 

necessary to postpone the collection under the 

same condition as before; 

4. It seems to be impossible to collect the national 


of which payment was postponed, within the 

postponement period as a result of the occurrence 

of a reason falling under any one 

of the items of Article 4-(l). 

In case a person who got a benefit of postponement 

of collection in accordance with Article 

7 has failed to pay the national tax and 

disposal charges of delinquency of which collection 

was postponed, by the due date of payment 

or in case the Government collects the 

tax and charges in accordance with the preceding 

paragraph, if there is any security procured 

concerning the national tax and disposal charges 

of delinquency to be collected, the Government 

shall dispose such security in the same 

manner as in the case of disposal of delinquency 

to appropriate for the amount of national tax, 

disposal charges of delinquency to be collected 

and expenses foir the disposition, or let the guarantor 

pay the national tax and disposal charges 

of delinquency to be collected. In this case, if 

the value of security is insufficient for the amount 

of national tax and disposal charges of 

delinquency to be collected an/1 expenses for disposition 

of such security, the disposal of delinquency 

shall be made on other property of taxpayer, 

and if his guarantor fails to pay the amount 

to be collected in full, the disposal of 

delinquency shall be made upon the taxpayer's 

property and if there still remain some deficits 

or the disposal of delinquency does not cover 

the deficit, the disposal of delinquency shall be 

made on the property of the guarantor. 

For purposes of application of Article 32, 

the guarantor under the preceding paragraph 

shall be deemed to be the taxpayer. 

In case the collection was postponed in accordance 

with Article 7, if the property attached 

concerning the national tax and disposal 

charges of delinquency involves the credit or 

such property as yields natural fruit or legal 

fruit, the Government may appropriate the 

property rceeived from the third obligor or the 

natural or legal fruit already acquired, for national 


of which collection was postponed, even after the 

collection was postponed. In this case, if the 

property received from third person or the natural 

or legal fruit already acquired is other 

than currency, the Government shall dispose 

such property or fruit in accordance with Arti-i 

cle 24 or Article 25 to appropriate for such national 

tax and disposal charges of delinquency. 

In case the security which was offered for the 

national taxes and disposal charges the collection 

of which was postponed in accordance with 

Article 7 is subject to the delinquency disposal 

or to the coercive execution or is put at the public 

sale for the payment of the delinquent public 

charges otflier than those national taxes and 

disposal charges in, question, if the administrative 

organ, public body, court of execution, bailiff 

or compulsory administrator is required to 

deliver the national taxes and disposal charges 

in question, but only to the extent of the amount 

not exceeding the value of the security 

shall be collected in preference to the national 

taxes, disposal charges and the collecting sum 

by local public body (excluding the disposal 

* charges and demand charges for the national 

or local taxes in respect to which the security 

was subject to delinquency disposal) in respect 

to which the security was subject to delinquency 

disposal or to which organ, body or person 

is required to deliver. 

Article 8. In case the tax collection was postponed 

in accordance with Article 7 paragraph 1 

item 1 or 2 or in accordance with Article 9 of 

Law No. 175 of 1947, or in case delinquency 

disposal was suspended in accordance with Article 

12 paragraph 1, the amount of interest accrued 

during the term of postponement or suspension 

on delinquent tax of which the collection 

was postponed or in respect of which the delinquent 

disposal is suspended shall be wholly or 

ipartially exempted. 

Article 9 paragraph 2 shall be amended as follows: 

The due date to be designated, in the demand 

note under the preceding paragraph, shall be 

the day after ten days or more from the day 

when the note is issued, provided that, this 

shall not apply to the case where the cause under 

any item of Article 4-(l) is found. 

In paragraph 3 of the same Article, "the interest 

on delinquent tax to be paid in addition 

to the tax amount and the negligence declaration 

additional tax, negligence payment additional tax, 

non-filing additional tax, withholding additional 

tax, light additional tax,.additional tax and heavy 

additional tax to be collected in addition to the 

tax amount by virtue of the Income Tax Law and 

the other Laws" shall be amended as "the interest 

on delinquent tax, additional tax and such 

additional tax provided for in Article 62-(4) paragraph 

1 of the Income Tax Law"; in paragraph 

D of the same Article/'; provided that, in cases under 

items 3 to 5 inclusive, the exemption may be 

allowed only to the extent of the amount corresponding 

to the term of postponement or suspension." 

shall be added next to "may be exempted;"; 

and item 3 of the same paragraph shall be made

item 6 of the same paragraph; and the following 

three items shall foe added next to item 2 of the 

same paragraph: 

?>. In case the tax collection was postponed 

in accordance with Article 7 paragraph 1 or 

in, accordance with Article 9 of Law No. 175 

of 1947; 

4. In case the delinquency disposal was suspended 

in accordance with Article 12 paragraph 

1; 

5. In case the delinquency disposal was postponed 

in accordance with Article 12-(2) paragraph 

1. 

The following one paragraph shall be added in 


The demand under paragraph 1 shall possess 

the validity of interruption of prescription regardless 

of the provision of Article 153 of the 

Civil Code. 

In Article 10 item (1), "the demand charges 

and" shall be deleted. 


Article 12. The Government may, if a delinquent 

taxtpayer falls under any of the following items, 

suspend the exercise of disposal of delinquency: 

1. In case the value of the property to be attached 

seems to be less than the total of disposal 

charges of delinquency and of the credit 

to be collected in preference to the national 

tax in accordance with Article 3; 

2. In case there remain the national tax and 

disposal charges of delinquency to be collected, 

even if the whole of the property to be 

attached is subject to the disposal of delinquency 

; 

3. In case it is feared that the livelihood of 

a delinquent taxpayer becomes seriously difficult 

if the disposal of delinquency is made; 

4. In ease a delinquent taxpayer's whereabout 

can not be known and his property to be 

attached can not be known. 

The Government shall, if it has suspended 

the exercise of delinquency disposal in accordance 

with the preceding Article, notify a delinquenqt 

taxpayer to that effect. 

The Government shall, in case it has suspended 

the exercise of delinquency disposal in 

accordance with paragraph 1 item 1 or 3, if 

there, exists any property attached with respect 

to the national tax and disposal chai'ges of 

delinquency for which the exercise of delinquency 

disposal has been suspended, release the attachment 

concerned. 

In case a delinquent taxpayer falls under any 

of the following items within a three-year-period 

after the suspension of the exercise of delinquency 

disposal under paragraph 1, the Goveminent 

shall release the suspension of the 

exercise. In this case, the Government shall 

notify a delinquent taxpayer to that effect: 

10 

1. In case the exercise of delinquency disposal 

has been suspended in accordance with paragraph 

1 item 1 and a fact under the same 

item has come not to exist, and also there is 

no fact under item 3 of the same paragraph; 



1 item 2 and any property to be attached 

has come to exist, and also there are 

no facts under items 1 and 3 of the same 

paragraph ; 


ihas been suspended in accordance with paragraph 

1 item 3 and a fact under the same 

item has come not to exist and also there is 

no fact under item 1 of the same paragraph; 

4. In, case the exercise of delinquency disposal 


1 item 4 and a fact'under the same item 

has come not to exist and also there is no fact 

under items 1 and 3 of the same paragraph. 

The obligation of payment of the national 

tax and disposal charges of delinquency for 

wihich the jexercise of delinquency disposal has 

been suspended shall lapse on the day when a 

three-year-period has passed after the susipenpension 

of the exercise, unless the suspension 

has been released in accordance with the preceding 

paragraph. 

The suspension of delinquency disposal under 

paragraph 1 shall not preclude the advance of 

prescription. 

Article 12-(2). Except for a case falling under 

Article 7 paragraph 1, in case it is feared that 

the business of a delinquent taxpayer is seriously 

impeded if the delinquency disposal is taken 

and also in case it seems more favorable for 

purposes of collection of national tax and of 

disposal charges of delinquency to suspend the 

exercise of the delinquency disposal than to make 

the exercise immediately, the Government may 

put off the exercise a£ delinquency disposal 

against the Whole or a part of national tax and 

disposal charges of delinquency by designating 

a certain term not exceeding two years. 

The Government shall, if it has put off the 

exercise of delinquency disposal under the provisions 

of the preceding paragraph, notify a 

delinquent taxpayer to that effect. 

Within a term for which the exercise of delinquency 

disposal has been put off in accordance 

with paragraph 1, if a deliquent taxpayer falls 

under any of the following items, the Government 

shall release the putting-off of the exercise. 

In this ease the Government shall notify a 

r delinquent taxpayer to that effect: 

1. In case there occurs a fact under each item 

of Article 4-(l) ;

2. In case%a delinquent taxpayer has fallen 

in delinquency with respect to other national 

taxes in addition; 

3. In case it has come not to be feared that 

the business of a delinquent taxpayer is seriously 

impeded even if the delinquency disposal 

is taken; 

4. In case it has come not to seem more favourable 

for purposes of collection of national 

tax and disposal charges of delinquency to 

put off the exercise of delinquency disposal. 

Within a term for which the delinquency disposal 

has been put off, the prescription for the 


far which the delinquency disposal has been 

postponed in accordance with paragraph 1 shall 

not advance. 

In Article 15, "to the transferee who has known 

such affairs" shall be deleted; and the following 

proviso shall be added to the same Article: 

; provided that, the same shall not apply in 

case the transfere or subsequent purchaser did 

not know such fact at the time of transfer or 

subsequent purchase. 

In Article 16 paragraph 1 item 2, "Provisions, 

chacoal and firewood for three months necessary 

for....his co-living relatives" shall be amended 

as "Provisions^ charcoal aind firewood for six 

months necessary for the life of his co-living 

relatives"; item 3 of the same paragraph shall be 

made item 5 of the same paragraph, and the numbering 

of the ensuing items shall be moved down 

'by two; and the following two items shall be added 

next to item 2 of the same paragraph: 

3. Utensile, fertilizer, horses and cows and 

fodder for them mecessary for the "agriculture 

of the farmer who is engaged in agriculture 

mainly toy his own labour and seeds 

necessary to continue the agriculture, by the 

next harvest. 

4. Necessary articles (excluding merchandise) 

for operating the businesses of engineers, 

mechanics and labourers who are engaged in 

occupation or business with his own mental or 

physical labour, other than the person under 

the preceding item. 

In Article 17, "(excluding articles under paragraph 

1 item 3 or 4 of the preceding Article)" 

shall be added next to "Such articles as enumerated 

below", and "demand charges for taxpayment," 

shall be deleted; and in item 2 of the same Article, 

"occupation" shall be amended as "occupation oar 

business". 

In Article 21-(2) shall be made Article 21-(3) ; 

and the following one Article shall be added next 


Article 21-(2). While the tax collector is making 

disposal attachment or taking out the attached 

property under Article 20, the tax col- 

11- 

lector may prohibit any person from coming in 

and cut of the place concerned without approval 

other than the delinquent taxpayer, his co-living 

relatives, witness under the preceding Article 

and the person having the right to represent 

the delinquent taxpayer ibefore the Government 

or court as for the report, application and other 

matter concerning the taxpayment of the delinquent 

taxpayer. 

In Article 23-(1) paragraph 2, "demand charges 

for taxpayment," shall be deleted. 

In Article 28 (paragraphs 1 and 2, "demand charges 

for taxpayment," shall be deleted; and in paragraph 

3 of the same Article, "demand charges 

for taxpayment" shall be deleted. 

In Article 29, "demand charges for taxpayment," 

shall be deleted. 

Article 31 shall ibe amended as follows: 

Article 31. The delinquency disposal shall be executed 

by the tax collector of tax administration 

bureau or tax office having jurisdiction over 

the delinquent taxpayer; provided that, if the 

property attached or to be attached is located 

outside the jurisdiction area of the tax administration 

bureau or tax office concerned, the 

tax collector may transfer the business of delinquency 

disposal to the other tax collector of 

tax administration 'bureau or tax office having 

jurisdiction over the place where the property 

is located. 

In Article 31-(5), " , demand charge for taxpayment" 


In Article 31-(6) paragraphs 1 and 3, " ,demand 

chairge for taxpayment" shall be deleted; in paragraph 

4 of the same Article, " ,demand charge for 

taxpayment" shall be deleted, and "farm return" 

shall 'be amemded as "return under Article 29 paragraph 

1 or 2 of the same Law". 

In Article 32-(2), "Article 21-(2)" shall be 

amended as "Article 21-(3)". 


1 This Law shall come into force as from April 

1, 1951. 

2 For the application of the provisions of Article 

2 paragraphs 4, 5 and 7, Article 4-(2) to 

Article 4-(4) inclusive, Article 7 to Article 7- 

(3) inclusive, Article 12 and Article 12-(2) of 

the National Tax Collection Law after amendments 

(hereinafter referred to as the "New 

Law"), tftie demand changes for taxpayment 

aind arrearages shall, for the time being, be 

deemed as disposal charges of delinquency. 

3 The provisions of Article 2 paragraphs 4 and 

5 of the new Law shall apply to the priority in 

collection between national tax and demand charges 

demanded to be delivered by tax official of 

the persons as enumerated in paragraph 4 of 

the same Article at the time of or after the 

enforcement of this Law and the collecting sum

y local public bodies (meaning the collecting 

sum by local public bodies as provided for in 

paragraph 1 of the same Article; hereinafter 

the same). 

4 The provision of Article 2 paragraph 7 of the 

.new Law shall apply to the priority in collection 

between national taxes and disposal charges 

of delinquency to be collected after the enforcement 

of this Law. 

5 The provisions of Article 4-(2) and Article 4- 

(3) of the new Law shall apply to the national 

taxes and disposal charges of delinquency concerning 

decedent (including general bequestee) 

in case the succession has begun or corporation 

ihas ibeen amalgamated after the enforcement of 

this Law or corporation to be dissolved due to 

amalgamation; provided that, as for the national 

taxes and disposal charges of delinquency 

concerning decedent in case the succession has 

begun before the enforcement of this Law, the 

old Law shall still prevail. 

6 The provisions of Article 4-(4) of the new 

Law shall apply to the national taxes and disposal 

charges of delinquency concerning corpora* 

tion which 'has distributed or delivered the residual 

assets after the enforcement of this Law. 

7 The provisions of Article 4-(6) and Article 4- 

(7) shall apply to the national taxes and disposal 

charge of delinquency which have not been paid 

after the enforcement of this Law. 

$ The provisions of Article 8 and Article 9 paragraiph 

9 item 3 of the new Law shall also apply 

to the interest on delinquent tax and delinquent 

additional tax on national taxes of which collection 

is actually suspended in accordance with 

the provisions of Article 9 of the Law concerning 

the Reduction, Exemption and Postponement 

of Collection of Tax for Sufferers from Calamity 

at the time of enforcement of this Law; provided 

that amount of the interest on delinquent tax 

and delinquent additional tax which is allowed 

to be exempted in accordance with, the provisions 

of Article 8 and Article 9 paragraph 9 item 

3 of the new Law shall be limited to the amount 

corresponding to the term after the enforcement 

of this Law. 

9 The provisions of Article 9 paragraphs 2 and 

10 of the new Law shall apply to the demand of 

taxpayment made after the enforcement of this 

Law. 

10 With respect to the collection of demand charges 

for taxpayment concerning the demand for 

taxpayment made before the enforcement of 

this Law, the old Law shall still prevail; provided 

that, this shall not prevent the application 

of the provision of paragraph 2. 

]1 With respect to the -refund and appropriation 

if there is overpaid money in demand charges 

for taxpaynient collected before the enforcement 

12 

of this Law,and those collected* Ln accordance 

with the provision, of the preceding paragraph 

and appropriation of national taxes, demand 

charges and disposal charges for taxpayment, 

refund additional money under the provisions 

of Article 31-(6) of the National Tax Collection 

Law, refund under the provisions of Article 

36 paragraph 3 or Article 36-(2) paragraph 3 

of the Income Tax Law (Law No. 27 of 1947) 

(including additional money under the provisions 

of Article 36 paragraph 6 or Article 36-(2) 

paragraph 3 of the same Law) and refund under 

the provision of Article 26-(3) paragraph 

4 of the Corporation Tax Law (Law No. 28 

of 1947) (including additional money under the 

iprovision of (paragraph 6 of the same Article) 

for the demand charges for taxpayment to foe 

collected under the provisions of the preceding 

paragraph, the old Law shall still prevail. 

12 The provisions of Article 15 of the new Law 

shall apply if the cancellation of action is required 

after the enforcement of this Law; provided 

that, if it has been required 'before the 

enforcement of this Law, the old Law shall 

still prevail. 

13 The provisions of Article 16 paragraph 1 

items 3 and 4 and Article 17 of the new Law 

shall apply to the attachment made after the 

enforcement of this Law, and as to the attachment 

which has been made before the enforcement 

of this Law, the old Law shall still prevail.* 

14 The provision of Article 31 of the new Law 

shall apply to the disposal of delinquency concerning 

the delinquency actually existing at the 

time of enforcement of this Law. 

15 With respect to the application of the provision 

of Article 31-(6) paragraph 4 of the new 

Law, the farm final return shall, for the time 

being, be deemed to be final return. 

16 In paragraph 17, "old national taxes" shall 

mean the following national taxes: 

1. Income tax for the fiscal year 1949-50 and 

before (including income tax withheld from 

the earned income and retirement income paid 

before December 31, 1949) ; 

2. Corporation tax for the accounting period 

of corporation ending before March 31, 1950 

(including the period which is deemed to be 

one accounting period in accordance with the 

provision of Article 21 of the Corporation 

Tax Law not amended by the Law for Partial 

Amendments to the Corporation Tax Law 

(Law No. 72 of 1950) (excluding the'corporation 

tax on income from liquidation) ; 

3. Accessions tax on the succession which began 

before December 31, 1949 and gift tax on 

the* donation made before the said day;

y 

V 

4. Commodity tax which was imposed on the 

commodities carried out of the manufactory 

before December 31, 1949; 

5, Transaction tax, non-war damaged houses 

tax, non-war sufferers tax, increased income 

tax, property tax, war indemnity special tax 

and extraordinary excess profits tax. 

17 In cases where a taxpayer has any cause 

coming under the items of Article 7 paragraph 

1 and other reasonable causes, if the Government 

recognizes that the taxpayer can not pay 

or the Government can not collect the whole 

or a part of old national taxes in cash (including 

the tax amount, arrearage and disposal 

charges of delinquency as prescribed by Cabinet 

Order which are to be collected- or to be paid 

in addition to the old national taxes; hereinafter 

the same) which are to be collected or 

to be paid due to the causes concerned, the 

Government may postpone the collection of the 

tax concerned by designating the period not 

exceeding two years, upon the application of 

,the taxpayer concerned, to the extent of amount 

recognized impossible to be collected or paid. 

In this case, the postponement of tax collection 

may be made by the installment collection. 

18 As for the postponement of collection under 

the provision of the preceding paragraph, the 

provisions of Article 7-(2) to Article 8 inclusive 

and Article 9 paragraph 9 item 8 of the 

new Law shall, considering the postponement 

Eof collection concerned as the one under the 

provision of Article 7 paragraph 1 of the new 

Law, apply thereto; provided that, only for the 

case where the tax amount of which collection 

is to be postponed exceeds 100,000 yen and it 

is recognized to be necessary for securing the 

collection of the tax amount concerned, the Government 

may collect the security corresponding 

to the amount of which collection is postponed. 

For the application of the provisions of Article 

8 of the new Law, the postponement of tax 

collection under the provision of Article 7 paragraph 

1 item 1 or 2 of the new Law shall be 

deemed to be the one under the provision of 

paragraph 1 item 1 or 2 of the same Article. 

19 As for the person who has not paid the national 

taxes due to the causes comingunder any 

item of Article 7 paragraph 1 of the new Law, 

the Government may, upon his application, reduce 

the amount computed by multiplying the 

unpaid arrearage charges concerning the national 

taxes by the rate of more than 8 sen 

per diem per 100 yen of the tax amount to 

the amount computed by multiplying the amount 

by the rate of 8 sen per diem per 100 yen of 

tax amount. 

-13 

20 As for a person who has not paid the additional 

tax (meaning the tax amount provided 

for in Article 2 of the Law for Exceptions to 

Arearage Charges, Etc. on National Taxes (Law 

No. 78 of 1950); hereinafter the same) due 

to the causes coming under any item of Article 

7 paragraph 1 of the new Law, the Government 

may, upon his application, \reduce the 

amount corresponding to the period prior to 

December 31, 1949 among the additional taxes 

concerned to the amount computed at the rate of 

4 sen per diem per 100 yen of the tax amount. 

21 If the national tax which has been paid or 

collected or is paid or is collected with additions1 

tax falls under any one of the cases 

enumerated below, the Government may, upon 

the application of a taxpayer, reduce the amount 

corresponding to the period prior to December 

31, 1949 to the amount computed at the rate 

of 4 sen per diem per 100 yen; provided that, 

if the taxpayer1 has committed the fraud or 

other illegal act with respect to the national 

taxes, this shall not apply thereto: 

1. Where the national tax was corrected or 

determined after one year or more from the 

due date"of filing; 

2. Where the national tax was reported in a 

revised return filed after the correction or 

determination, or was concerned with the 

connection ; 

3. Where the national tax was reported after 

the due date on account of such inevitable 

cause as interruption of communication or 

traffic. 

22 In case the additional tax was reduced in 

accordance with the provision of the preceding 

paragraph, the Government may reduce, upon 

the application of the taxpayer, such portion 

of that additional tax or of the arrearage 

charges on the delinquent national taxes paid 

or collected with the additional tax or to be so 

paid or collected as has been computed at the 

rate of more than 8 sen per diem per 100 yen 

of the tax to a portion computed at the rate 

of 8 sen per diem per 100 yen of the tax. 

23 Such portion of the Additional tax or arrearage 

charges paid or collected before the enforcement 

of this Law as has become an excess 

on account of the reduction under the provisions 

of the preceding two paragraphs, shall be refunded 

or credited against the unpaid national 

taxes, demand charges, arrearage charges or 

disposal charges only in cases where the request 

for refund has been made by June 30, 1951. 

24 The provisions of Article 31-(6) of the National 

Tax Collection Law shall not apply in 

cases where th> amount of the additional taxes

or arrearage charges which has become excessive 

on account of the reduction under the provision 

of paragraph 21 or 22 is refunded or 

credited. 

25 The Income Tax Law shall be partially amended 

as follows: 

In Article 36 paragraph 7, "demand-charges" 


In Article 43 paragraph 3, "has distributed 

its assets" shall be amended as "has distributed 

or delivered its residual assets", "the liquidators" 

as "the liquidators and the person who 

received the residual assets by the distribution 

or the delivery"; and the following proviso shall 

be added to the same'paragraph: 

; provided that, the liquidators shall be 

liable to pay the tax to the extent of the 

value of the distributed or delivered property, 

and the person who received the residual assets 

by distribution or delivery shall be liable 

to the extent of the value of the received 

property. 

The following one paragraph shall be added 

in the same Article: 

The provision of the proviso to the preceding 

Article shall not preclude the application 

of Article 29 of the National Tax Collection 

Law. 

26 The Corporation Tax Law shall be partially 


In Article 26-(3) paragraph 5, "demandcharges" 


In Article 27, "has distributed its residual 

assets" shall be amended as "has distributed or 

delivered its residual assets", "the residual assets 

have been distributed" as "the residual assets 

have been distributed or delivered", and 

"the recipients of the residual assets" shall be 

amended as "the recipients of the residual assejbs 

by distribution or delivery"; and the proviso 

to the same Article shall be amended as 

follows : 

; provided that, the liquidators shall be 

liable to pay the tax to the extent of the 

value of the distributed or delivered property 

and the person who received the residual property 

by distribution or delivery shall be liable 

to the extent of the value of the received 

property. 



The provision of the proviso to the preceding 

paragraph shall not preclude the application 

of the provision of Article 29 of the 

National Tax Collection Law. 

27 The Accessions Tax Law (Law No. 73 of 

1950) shall be partially amended as follows: 

In Article 40 paragraph 5, ", charge for pressing" 


u 

28 The Assets Revaluation Law (Law No. 110 


In Article 63 paragraph 1, "has distributed 

its residual assets" shall be amended as "has 

distributed or delivered its residual assets", and 

"the distribution of the residual assets" as "the 

distribution or delivery of the residual assets"; 

and the proviso to the same paragraph 

shall be amended as follows: 

; provided that the liquidators shall be liable 

to pay the tax to the extent of the value 

of the distributed or delivered property, and 

the person who received the residual assets 

by distribution or delivery shall be liable to 

the extent of the value of the received property. 

Paragraph 2 of the same Article shall be 

"made paragraph 3; and the following one paragraph 

shall be added next to paragraph 1 of 


2 The provision of the proviso to Ihe preceding 

paragraph shall not preclude the application 

of the provision of Article 29 of the National 

Tax Collection Law (Law No. "21 of 1897). 

In Article 64, "(Law No. 21 of 1897)" shall 

be deleted. 

29 The Liquor Tax Law (Law No. 35 of 1940) 


In Article 46 paragraph 2, "demand-charges 


30 The Commodity Tax Law (Law No. 40 of 


In Article 10-(3) paragraph 2, "demand 

charges for taxpayment" shall be deleted. 

31 The Sugar Excise Law (Law No. 13 of 1901) 


In Article 4-(3) paragraph 2, "the demandcharges 


32 The Gasoline Tax Law (Law No. 44 of 1949) 

shall tbe partially amended as follows: 

In Article 5-(2) paragraph 2, "demand 

charge" shall be deleted. 

33 The provisions of Article 43 paragraph 3 and 

4 of the Income Tax Law, Article^27 of the 

Corporation Tax Law or Article 63 paragraph 

1 or 2 of the Assets Revaluation Law after 

amendments under the provisions of paragraph 

25, 26 or 28 shall apply to the tax to be collected 

in accordance with the provision of Article 43 

paragraph 1 of the Income Tax Law, the corporation 

tax and the assets revaluation tax imposabla 

upon the corporation which has distributed 

or delivered its residual assets after 

the enforcement of this Law, but the old provisions 

shall still prevail as for these taxes if 

the corporation has distributed its residual assets 

before the enforcement of this Law. 

34 The Health Insurance, Law (Law No.'70 of 

1922) shall be partially amended as follows;

V 

In Article 4 paragraph 3, "or demand" shall 

be added next to "notification". 

The last sentence of Article 11 paragraph 2 


In this case the time-limit to be designated 

in the demand note shall be not less than ten 

days from the date of the issue of the demand 

note. 

In Article ll-(4), "Article 4-(7) and Article 

4-(8) of the National Tax Collection Law" 

shall be amended as "Article 4-(9) and Article 

4-(10) of the National Tax Collection Law". 

35 The Seamen's Insurance Law (Law No. 73 



to Article 5: 

The demand under the provision of Article 

12 paragraph 1 shall possess the validity 

of interruption of prescription regardless of 

the provisions of Article 153 of the Civil Code. 

The last sentence of Article 12 paragraph 2 



in the demand note shall be not less than 

ten days from the date of the issue of the 

demand note. 

In Article 14, "Article 4-(7) and Article 4- 

(8) of the National Tax Collection Law" shall 

be amended as "Article 4-(9) and Article 4-(10) 

of the National Tax Collection Law". 

36 The Welfare Pension Insurance Law (Law 

No. 60 of 1941) shall be partially amended 

as follows: 


to Article 5: * 

The demand under the provision of Article 

11 paragraph 1 shall possess the validity of 

interruption of prescription regardless of the 

provisions of Article 153 of the Civil Code. 

Article 11 paragraph 4 shall be amended as 

follows : 

The time-limit to be designated in the demand 

note under the provision of paragraph 

2 shall be not less than ten days from the 

date of the issue of the demand note. 



be amended as "Article 4-(9) and Article 4- 

(10) of the National Tax Collection Law". 

37 The Laborer's Accident Compensation Insurance 

Law (Law No. 50 of 1947) shall be partially 


The latter part of Article 31 paragraph 2 



in the demand note shall be later than the 

tenth day froni the date of the issue of the 

demand note. 

-15 


next to the same paragraph: 

The demand under the provision of paragraph 

1 shall have the effect of interruption 

of prescription regardless of the provisions 

of Article 153 of the Civil Code. 





38 The Unemployment Insurance Law (Law No. 

146 of 1947) shall be partially amended as 

follows : 

The latter part of Article 35 paragraph 2 

shall be amended as follows:; 

In this case, the time-linlit to be designated 

in the demand note shall be later than the 

tenth day from the date of the issue of the 

demand note. 


next to the same paragraph: 

The demand under the provision of paragraph 

1 shall have the effect of interruption 

of prescription regardless of the provisions 

of Article 153 of the Civil Code. 

In paragraph 3 of the same Article, "the 

preceding two paragraphs" shall be amended as 

"paragraph 1". 





39 The provisions of Article 4 paragraph 3 and 

Article 11 paragraph 2 of the Health Insurance 

Law, Article 5 paragraph 2 and Article 12 

paragraph 2 of the Seamen's Insurance Law, 

Article 5 paragraph 2 and Article 11 paragraph 

4 of the Welfare Pension Insurance Law, Article 

31 paragraphs 2 and 3 of the Laborer's 

Accident Compensation Insurance Law as well 

as Article 35 paragraphs 2 and 3 of the Unemployment 

Insurance Law, which are amended 

by virtue of the provisions of paragraph 34 

to the preceding paragraph inclusive shall apply 

to the demand made after the enforcement of 

this Law, and the old provisions shall still prevail 

as for the collection of such demand charges 

for taxpayment as demanded under these provisions 

before the enforcement of this Law. 


IKEDA Hayato 

Minister of Welfare 

KUROKAWA Takeo 

Minister of Labor 

HORI Shigeru 

^ Prime Minister 

YOSHIDA Shigeru


to the Tobacco Monopoly Law. 






Law No. 79 

Law for Partial Amendments to the Tobacco 

Monopoly Law 

The Tobacco Monopoly Law (Law No. Ill of 


In the Contents, "Articles 4-26" shall be amended 

as "Articles 4-26-(5)". 

In Article 8 paragraph 2, "the preceding paragraph" 

shall be amended as "paragraph 1 or the 

preceding paragraph"; the same paragraph shall 

he made paragraph 3 of the same Article; paragraph 

3 of the same Article shall be made paragraph 

4 of the same Article; and the following 

paragraph shall be added to the same Article as 

paragraph 2: , 

2 Any person who intends to cultivate tobacco 

for the purpose of using it as material for 

agricultural drugs, shall make clear in his application 

under the provision of the preceding 

paragraph, the purpose of cultivation and the 

person who uses the leaf tobacco harvested as 

material for manufacturing agricultural drugs. 

In Article 12 paragraph 3, "paragraphs 2 and 

3" shall be amended as "paragraphs 3 and 4". 

In Article 23 paragraph 1, "storage or to the 

purchasing place decided by the Corporation" shall 

be amended as "storage, the purchasing place decided 

by the Corporation or to the place where 

the leaf tobacco is used as material for the manufacture 

of agricultural drugs". 

In Article 26 paragraph 2, "paragraphs 2 and 3" 

shall be amended as "paragraphs 3 and 4". 

In Chapter II, the following four Articles shall 

be added next to Article 26: 

(Obligation for Notification of the Cultivator 

of TVoacco for Agricultural Drugs) 

Article 26-(2). Any person who cultivates tobacco 

with the permission under Article 8 paragraph 

1 for the purpose of supplying the leaf 

tobacco harvested for manufacturing agricultural 

drugs (hereinafter referred to as "cultivator 

of tobacco for agricultural drugs") shall notify 

to the Corporation in accordance with its instructions 

the quantity of leaf tobacco harvested 

or the quantity of leaf tobacco which has been 

transferred to a person who manufactures agricultural 

drugs from leaf tobacco (hereinafter 

referred to as manufacturer of agricultural 

drugs") the date of transfer and the transferee. 

16- 

(Alteration of Use of Tobacco for Agricultural 

Drugs) 

Article 26-(3). A cultivator of tobacco for agricultural 

drugs shall obtain'in avandance an approval 

of the Corporation in case he intends 

to use the leaf tobacco harvested for uses other 

than the manufacture of agricultural drugs. 

(Obligation for Notifying the Place of Manufacturing 

Agricultural Drugs by Manufacturer 

of Agricultural Drugs) 

Article 26-(4). A manufacturer of agricultural 

drugs shall notify to the Corporation in accordance 

with its instructions the place where 

he manufactures agricultural drugs from the 

leaf tobacco and the place of storing leaf tobacco. 

The same shall apply to such a case 

where he intends to change those places. 

2 A manufacturer of agricultural drugs, shall 

prepare a book in accordance with the provisions 

of the Corporation and enter therein the 

matters relative to the manufacture of agricultural 

drugs or disposal of the products, etc. 

3 Tn case a manufacturer of agricultural drugs 

discontinues or abandons manufacturing agricultural 

drugs he shall abandon the existing 

leaf tobacco or make other dispositions in accordance 

with the instructions of the Corporation. 

(Exception to Application of Provisions concerning 

Cultivators of Tobacco for Agricultural 

Drugs, etc.) 

Article 26-(5). The provisions of Articles 5, 18 

and 19 (including the case where the same provision 

applies mutatis mutandis in Article 26 

paragraph 2) as well as Articles 20, 21 and 24 

shall not apply to the cultivator of tobacco for 

agricultural drugs or tobacco cultivated by him 

or leaf tobacco harvested by him. 

The following Article shall be added next to 

Article 41: 

(Compensation for Calamity) 

Article 41-(2). In cases where no small number 

of retailers have lost the manufactured tobacco 

in their possession by the damage from strong 

wind, flood or other natural calamities, and Hhe 

extent of which covers whole or a part of one 

or more than two prefectures (To, Do Fu, Ken), 

the Corporation may deliver to the retailers 

the manufactured tobacco within the limits of 

one half of the quantity of the lost manufactured 

tobacco in corresponding brand in accordance 

with the standard, which was previously decided 

by the Corporation with the approval of the 

Minister of Finance. 

2 In cases where the manufactured tobacco to 

be delivered in accordance with the provision 

of the preceding paragraph can not be delivered 

owing to the abandonment of manufacture of 

the corresponding brand or other inevitable reason, 

the Corporation may deliver the other brand 

of manufactured tobacco equivalent to the value 

of the manufactured tobacco in question.

-; 

The following one Article hall be added next 


(Restriction on Manufacture of Packing, Etc.) 

Article 65-(2). A person who intends to manufacture 

the packing for manufactured tobacco 

(including paper printed for the use for packing 

of manufactured tobacco; hereinafter the same 

shall apply to this Article, Article 69 paragraph 

1 and Article 75 paragraph 1) or to possess, 

transfer or receive packing for manufactured 

tobacco for purposes of business shall obtain the 

permission of the Corporation; provided that, 

this shall not apply to a person who has been 

so entrusted by the Corporation. 

In Article 69 paragraph 1, "packing for manufactured 

tobacco," shall be added next to "cigarette 

paper,"; and in item (2) in the same paragraph, 

^'manufacturers of packing for manufactured tobacco, 

manufacturers of agricultural drugs," shall 

be added next to "manufacturers of cigarette paper,". 

In Article 71 item (1), "Article 26-(3)," shall 

be added next to "paragraph 1 of Article 12 (including 

the case where the same provision applies 

mutatis mutandis in paragraph 2 of Article 26 " 

and "Article 65-(2) ," shall be added next to "paragraph 

1 of Article 65,". 

In Article 73 item (1), "paragraph 3 of Article 

26-(4)," shall be added next to "Article 16,". 

In Article 74 item (3), "paragraph 1 of Article 

36" shall be amended as "paragraph 2 of Article 

26-(4), paragraph 1 of Article 36"; and in item 

(4) of the same Article, "paragraph 2 of Article 

36" shall be amended as "Article 26-(2), paragraph 

1 of Article 26-(4), paragraph 2 of Article 

36". 

In Article 75 paragraph 1, "packing of manufactured 

tobacco," shall be added next to ^cigarette 

paper,". 


1 This Law shall come into force as from the 

day of its promulgation. 

2 With regard to the application of penal provisions 

to the act which was committed prior 

to the enforcement of this Law, the former 

provisions shall be still prevail. 


IKEDA Hayato 



I hereby promulgate the Cabinet Order for Abolition 

of the Special Measures on Unjustly Possessed 

Materials, Etc. Special Account Order. 






-17-. 

Cabinet Order No. 6$ 

Cabinet Order for Abolition of the Special 

Measures on Unjustly Possessed Materials, 

Etc. Special Account Order 

In accordance with the abolition of the Special 

Measures on Urnjustly Possessed Materials, Etc. 

Special Account Law (Law No. 36 of 1948), the 

Cabinet 

The 

establishes this 

Special Measures 


on Unjustly Possessed 

i 

Ma-! 

terials, Etc. Special Account Order (Cabinet Order 

No. 117 of 1948) shall be abolished. 


1 This Cabinet Order shall come into force as 

from April 1, 1951. 

2 As regards the settlement of accounts of the 

Special Measures on Unjustly Possessed Materials, 

Etc. Special Account of the fiscal year 

1949-50, the former procedures shall still be 

effective; and as regards the receipts and pay- 

Emeat of the same Special Account of the fiscal 

year 1950-51 and the settlement of accounts of 

the same Special Account of the same fiscal 

year, the former procedures, excluding those 

under the provisions of Article 6 of the former 

Special Account Order, shall still be effective. 

3 The Cabinet Order for Exception to Each Special 

Account Order, Etc. (Cabinet Order No. 70 

of 1949) shall*be partially amended as follows: 

Article 1 item 21 shall be amended as follows: 

21. Deleted. 


IKEDA Hayato 

Minister of International 

Trade and Industry 

YOKOO Shigemi 



I hereby promulgate the Cabinet Order concerning 

Exception to the Term of Receipt, Etc. of 

Annual Revenues Belonging to the Fiscal Year 

1950-51 in Connection with the Income Tax for 

1950. ! 

Signed: H1ROHITO, Seal of the Emperor ! 

Tihis thirty-first day of the third month of the! 

twenty-sixth year of Showa (March 31, 1951) , 

Prime Minister ; 


Cabinet Order No. 69 

Cabinet Order concerning Exception to 

the Tbrm of Receipt, Etc. of Annual 

Revenues Belonging to the Fiscal Year 

1950-51 in Connection with the Income 

Tax for 1950 

In accordance with the provision of Article 3 

of the Accounts Law (Law No. 35 of 1947), the 

Cabinet establishes this Cabinet Order.

1 The due date by which the accounting officials 

or cashiers may receive the annual revenue 

belonging to the fiscal year 1950-51 in connection 

with the income tax (excluding income tax 

to be withheld; hereinafter the sarnie) for 1950 

(hereinafter referred to as the "revenues from 

the income tax for 1950) shall be May 31, 1951, 

notwithstanding the provision of Article 3 of 

the Budget, Settlement of Accounts and Accounts 

Regulations (Imperial Ordinance No. 165 of 

1947; hereinafter referred "to as the "Regulations"). 

2 Tihe due date by which the Bank of Japan may 

receive the revenues from the income tax for 

1950 shall be May 31, 1951, notwithstanding the 

provision of the main text of Article 7 paragraph 

1 of the' Regulations; provided that, in case 

the received revenues from the income tax for 

1950 have been paid up by the accounting officials, 

the said date may be June 31, 1951. 

Supplementary Provision : 

This Cabinet Order shall come into force as 

from the day of its promulgation. 


IKEDA Hayato 



I hereby promulgate the Cabinet Order for Pacrtial 

Aimemdmients to the Income Tax Law Enforcement 

Regulations. 







Cabinet Order for Partial Amendments 

to the Income Tax Law Enforcement 

Regulations 

In accordance with the provisions of the Income 

Tax Law (Law No. 27 of 1947) and for the purpose 

of enforcing the same Law, the Cabinet establishes 

this Cabinet Order. 

The Income Tax Law Enforcement Regulations 

(Imperial Ordinance No. 110 of 1947) shall be 

partially amended as follows: 

The proviso to Article 1 shall be amended as 

follows : 

; provided that, as to the case referred to under 

Art. 21 of the Law, as of July 1 of every 

year, as the case referred to under Article 21- 

(2) of the Law, as ofJune 1 of every year (or, 

as to the case referred.to under Art* 21-(2) of 

the Law which applies mutatis mutandis in 

Art. 22 par. 3 of the Law, as of October 1 of 

every year), as to the case referred to under 

Art. 22 pars. 1 and 2 of the Law and Art. 23 

18- 

of the Law, as of November 1 of every year, 

as to the case referred to under Art. 29 par. 1 

of the Law, as of the date of death, and as to 

the case referred to under par. 2 of the same 

Article, as of the time when the taxpayer ceases 

to have domicile and residence within the enforcement 

area of the Law. 

In Article 5, "June provisional return, farm 

July provisional return, October provisional return, 

farm November provisional return, final return, 

farm final return" shall be amended as "July 

provisional return, N/ovember provisional return, 

final return". 

In Article 6, "Art. 8 par. 4" shall be amended 

as "Art. 8 par. 2", and "the following items" as 

"the following items; provided that, the disability 

under each item shall not include the disability 

due to decrepitude and shall be limited to the one 

of which condition is constant or recovery from 

which is unable to be expected; in item 2 of the 

same Article, "both eyes" shall be amended as 

"both eyes the optical ability of which is quite 

lost or person who lhas both eyes", and "not more 

than 0.06 constantly" as "not more than 0.06"; 

and items 3 to, 8 inclusive of the same Article shall 

be amended as follows: 

3. Person who has both ears the auditory ability 

of which is quite lost or person who cannot 

catch ordinary voice unless it is spoken 

close to the auricle; 

4. Person whose function of speech has been 

quite lost or person whos^vocational ability 

lhas been remarkably hampered due to the 

disability of the function; 

5. Person who has lost both lower limbs upward 

of the middle joints of their toes or person 

who has been quite disabled in the function 

of toes of both lower limbs; 

6. Person who has been quite disabled in the 

function of one upper limb or lower limb or 

whose vocational ability is remarkably hampered 

due to the disability of the function; 

7. Person who has lost one upper limb upward 

of the middile joints of ifs fingers or one lower 

limb upward one-tihird of its leg or person 

whose one lower limb is shorter than the other 

lowe* limb by not less than 10 centimete*r; 

8. Person who has lost the following fingers or 

has been disabled in the function of such fingers 

or person whose vocational ability is remarkably 

hampered due to the disability of the 

function of such fingers: 

(a) Thumb and forefinger of one hand; 

(b) Three fingers including thumb or fore^finger 

of one hand; 

(c) Thumbs of both hands. 

In item 10 of the same Article, "and whose recovery 

is unable to be expected" shall be deleted; 

in item 11 of the same Article, "(limited to the

person whose recovery is unable to be expected)" 

shall be deleted; and the following one item shall 

be added to the same Article: 

12. Person other than person coming under the 

y provisions of item 2 to the preceding item 

inclusive who is in similar disability to that 

under each of the above items, if the degree 

of such disability is heavier than the degree 

Eof the disability under each of the above 

items. 


to Article 6: 

Article 6-(2). A woman whose husband's life or 

% death is unknown as referred to under the provision 

of Art. 8 par. 4 item 2 of the Law s'hall 

be a wife of a person coming under each of the 

following items : 

1. A person who served in the former Army or 

f Navy as of the termination of the Pacific 

War and has not yet returned to the enforcement 

area of this Law; 

2. A person other than a person as enumerated 

in the preceding item who resided without the 

enforcement area of this Law as of the,termination 

of the Pacific War and has not yet 

returned to the enforcement area of this Law 

and is deemed to be under the same circumstance 

as the person as enumerated in the 

same item with respect to the unireturn; 

3. A person who was in a sunken ship or met 

with the other disaster to be a cause of death, 

if his life or death is unknown for not less 

than one year after the disaster went away; 

4. Except for a person coming under any of 

the preceding items, a person wfoose life or 

death is unknown for not less than three 

/ years. 


V 

Article 

from 

7. 

the 

In case the 

corporation 

dividend 

in shares 

of profit was paid 

of stock of such 

corporation, the computation of the amount of 

money receivable (as to dividends on bearer 

shares of stock, the amount of money which was 

received) as provided far by Art. 9 par. 1 item 

2 of the Law with respect to suclh shares of 

stock shall be made by the face value (or issue 

price in case such shares of stock are no-par 

shares of stock) of such shares of stock. 

In Article 7-(4) paragraph 1, "or relatives coliving 

with such member" shall be added next to 

"a member of enterprise association"; and "the 

member"; and in paragraph 2 of the same Article, 

"members of the same association" shall be amended 

as "persons who receive the amount of money 

under the preceding paragraph from the same 

enterprise association", and "the preceding paragraph" 

as "the same paragraph". 

Article 8 and Article 8-(2) shall be amended 

as follows: 

Article 8. The deduction of loss as provided for 

in Art. 9 par. 2 of the Law shall be made in accordance 

with the provisions of the following 

itams: 

1. Iai case the loss includes the loss on the 

computation of fluctuating income, such loss 

shall first be deducted; 

2. In case the income from which the loss is 

deducted includes the fluctuating income, the 

loss shall first be deducted from such fluctuating 

income. 

Article 8-(2). The deduction of loss as provided 

for in Art. 9-(2) par. 1 or 3 of the Law shall 

be made in accordance with the provisions of 

the following items: 

1. In case the loss to be deductible is the loss 

incurred in two or more years of the previous 

three years, the earliest loss shall first be 

deducted and then the next one in order; 

2. In the case under the provision of Art. 9- 

(2) par. 1 of the Law, if the loss incurred 

in a year of the previous three years includes 

the loss on the computation of fluctuating income,.such 

loss shall first be deducted; 

3. In the case under the provision of Art. 9- 

(2) par. 3 of the Law, if there exists the loss 

on the computation of fluctuating income and 

the loss to be deductible in accordance with, 

the provision of Art. 11-(3) of the Law in a 

year of the previous three years, the loss on 

the computation of fluctuating income shall 

first be deducted; 

4. In case the income of the year concerned 

includes fluctuating income, the loss shall first 

be deducted from sudh fluctuating income. 

In Article 9-(3), "or 7" shall be amended as 

",7 or 10". 

In Article 9-(4) paragraph 3, "June provisional 

return, farm July provisional return, October provisional 

return, farm November provisional return, 

final return, farm final return" shall be amended 

as "July provisional return, November provisional 

return, final return". 

In Article 10 paragraph 3, "Art. 12-(6) or Art. 

12-(7)" shall be amended as "Art. 12-(11) or Art. 

12-(12)". 

In Article 10-(2), "Art. 12-(4)" shall be amended 

as "Art. 12-(9)". 

In Article 10-(4) paragraph 1, "the amount 

equivalent to 3/1,000 of the total book value of 

the amount [receivable, lending, advances and 

other credit of similar nature (excluding those 

not deemed credit substantially because the individual 

concerned has received some amounts from a 

debtor with respect to the credit concerned; hereinafter 

referred to as "loan") on December 31 of 

the year or the amount equivalent to 20/100 of 

the amount of business income concerned for the 

year, whichever is lower," shall be amended as 

19-

"the amount obtained by deducting the amount 

of bad debt reserve account (if any amount was 

to be appropriated for making up the loss resulting 

from the worthless or uncollectibility of the 

amount receivable, lending, advances and other 

credit of similar nature (excluding those not deemed 

credit substantially because the individual concerned 

has received some amounts from a debtor 

with restpect to the credit concerned; hereinafter 

referred to as "loan") or to be reduced in accordance 

with the provision of Art. 10-(5) par. 1 or 

Art. 10-(6) par. 1, the amount minus the amount 

thus appropriated or reduced) on December 31 of 

the year from the amount equivalent to 5/100 (or 

2/100 in the case of financial operations; hereinafter 

the same in Art. 10-(6)) of the total book 

value of the loan on the same day; and paragraphs 

2 and 3 of the same Article shall be deleted. 

In Article 10-(5), "par. 1 of the preceding Article" 

shall be amended as "the preceding Article". 

In Article 10-(6) paragraph 1, "Art. 10-(4) 

par. 1" shall be amended as "Art. 10-(4)", and 

"2%" as "5%". 

In Article 10-(7), "Art. 10-(4) par. 1" shall be 

amended as "Art. 10-(4)". 

In Article 10-(8), "Art. 10-(4) par. 1" shall be 

amended as "Art. 10-(4)", and "final return, farm 

final letura" as "final return". 

Article 10-(9) shall be amended as follows: 

Article 10-(9), Expenses related to expenses for 

daily? livings and designated by Ordinance as 

referred to in the proviso to Art. 10 par. 2 of 

the Law sihall 'be expenses related to the expenses 

for daily livings excluding the expenses coming 

under each of the following items: 

1. That main part of the expenses concerned 

which is necessary to earn the gross receipts 

as referred to in Art. 9 par. 1 item 3, 4, 7 or 

10 of the Law and is obviously divided; 

2. Except for the expenses coming under the 

preceding item, that part of the expenses related 

to the expensed for daily livings for 

the year in which a person who files a blue 

return is authorized to file the blue return 

which is evident by the record, etc. of the 

transaction, etc. to be necessary directly to 

earn the gross receipts as referred to /in 

Art. 9 par. 1 items 3 and 4 of the Law for 

the year, and, in the case where the income on 

which blue return is allowed, to be filed is 

forestry income, the gross receipts as referred 

to in item 7 of the same paragraph, 

Article 10-(10) shall be deleted. 

The following four Articles shall be added next 

to Article 12-(2) : 

Article 12-(3). The amount required for the 

acquisition of the shares of stock or investment 

which a shareholder, partner or investor of an 

20- 

amalgamated corporation acquires from an amalgamating 

corporation due to the amalgamation 

(hereinafter referred to as "new share of stock" 

in this Article) shall be the amount as enumerated 

in the following each item: 

1. In case only the new share of stock have 

been acquired due to the amalgamation, the 

amount obtained by dividing the amount required 

for the acquisition of share of stock or 

investment of the amalgamated corporation 

(hereinafter referred to as "old share of stock 

in this Article) (or, in case there is any amount 

which is deemed the dividend of profits 

or distribution of surpluses as received 

from the corporation in accordance with the 

provision of Art. 5 par. 1 item 3 of the Law 

in the value of new share of stock, the aimount 

obtained by adding the amount which 

is deemed the dividend of profits or distribution 

of surpluses in the value of new share 

of stock as delivered for one old share of 

stock) by the number of new shares of stock 

as delivered for one old share of stock; 

2. In case new shares of stock andmoneyhave 

been acquired due to the amalgamation, if 

the total of value of new sihare of stock and 

, money does not exceed the amount required 

for the acquisition of old share of stock, the 

amount obtained by dividing the amount computed 

by deducting the amount of money delivered 

for one old share of stock from the 

amount required for the acquisition of ojd 

share of stock by the number of new shares 

of stock delivered for one old share of stock; 

3. In case new shares of stock and money have 

been acquired due to the amalgamation, if 

the total of value of new sihare of stock and 

money exceeds the amount required for the 

acquisition of old share of stock and if the 

value of new share of stock is not less than 

the amount required for the acquisition of 

old share of stock* the amount obtained by 

dividing the amount required for the acquisition 

of old share of stock (or, in case there 

is any amount which is deemed the dividend 

of profits or distribution of surpluses as received 

from the corporation in accordance 

with the provision of Art. 5 par. 1 item 3 in 

the value of new share of stock, the amount 

obtained by adding the amount which is deemed 

the dividend of profits or distribution of 

surpluses in the value of new share of stock 

as delivered for one old share of stock) by 

the number of new shares of stock as delivered 

for one old share of stock; 

4. In case new shares of stock and money have 

been acquired, if the total of value of new 

sihare of stock and money exceeds the amount 

required for the acquisition of old share of

V 

\i> 

V- 

stock and if the value of new share of stock 

is less than the amount required for the acquisition 

of old share of stock, the value of 

such new share of stock. 

For purposes of application of the preceding 

paragraph, the value of new share of stock shall 

be its face value or amount of investment; provided 

that, if such new ^hare of stock is not a 

fully paid-up share, the value shall be paid-up 

amount, and if.such new share of stock is a 

sihare of stock of the corporation which issued 

. the no-par share of stock due to the amalgamation, 

the value shall be amount obtained by dividing 

the amount of capital which amalgamating 

corporation increased due to the amalgamation 

(or in case a corporation was established 

due to the amalgamation, the amount of capital 

at the time of establishment of the corporation) 

by the number of snares of stock which were 

issued due to the amalgamation.. 

Article 12-(4). In case a shareholder, partner or 

investor of a corporation subscribed to the shares 

of stock allotted for the shares of stock or 

investments owned by himself (hereinafter referred 

to as "old share of stock" in this Article) 

due to the increase in the capital or investment 

of the corporation concerned, the amount required 

for the acquisition of the old share of 

stock and the share of stock or investment thus 

subscribed ('hereinafter referred to as- "new 

share of stock" in this Article) at the time 

after such subscription shall be the amount obtained 

by dividing the total of the amount required 

for the acquisition of old share of stock 

and the amount obtained by applying the number 

of new shares of stock subscribed for one 

old share of stock to the paid-up amount of 

the new share of stock by the number of new 

shares of stock subscribed for one old share of 

stock plus 1. 


if the paid-up amount of the old share of stock 

differs from that of new share of stock/ the amount 

required for the acquisition of old share 

of stock and new share of stock shall be the amount 

obtained by multiplying the paid-up amount 

by such proportion as the total as provided 

for by the same paragraph bears to the total 

of paid-up amount of old share of stock and 

the amount obtained by applying the number of 

new shares of stock subscribed for one old share 

of stock to the paid-up amount of the new share 

of stock. 

Article 12-(5). In case a shareholder of a coriporation 

acquired the share of stock for the 

share of stock owned by himself (hereinafter referred 

to as "old sihare of stock" in this Article) 

due to the cause coming under each of the following 

items, the amount required for the ac- 

21 

quisition of old share of stock and the share of 

stock thus acquired (hereinafter referred to as 

"new share of stock" in this Article) at the 

time after such acquisition shall be the amount 

obtained by dividing the total of the amount 

required for the acquisition of old share of stock 

and the face value (or issue price in the case 

where the share of stock is no-par share of 

-stock) of new shares of stock as acquired for 

one old share of stock in the case coming under 

item 1 or the amount required for the acquisition 

of the old share of stock (or in case 

there is any amount which is deemed the dividend 

of profit in accordance with the provision 

of Art. 5 par. 1 item 4 ofthe Law due to the 

transfer to the capital under item 2, the amount 

obtained by adding the amount which is deemed 

the amount as received due to the dividend of 

profit for one old share of stock) in the case 

coming' under item 2 by the number of new 

shares of stock as acquired for one old share of 

stock plus 1: 

1. Where the corporation paid the dividend of 

profit in share of stock of such corporation; 

2. Where the corporation transferred the reserve 

fund to the capital and issued the shares 

of stock due to such transfer to the capital. 

In case a corporation transferred the reserve 

as provided for in Art. 16 of the Corporation 

Tax Law to the capital and didn't issue the 

shares of stock; due to such transfer to the capital, 

the amount required for the acquisition of 

shares of stock of the corporation owned by a 

shareholder of the corporation after such transfer 

shall be the amount obtained by adding the 

amount which is deemed the dividend of profit 

in accordance with the provision of Art. 5 par. 

1 item 4 of the Law due to such transfer for 

one share of stock to the amount.required for 

the acquisition of the shares of stock before 

such transfer. 

Article 12-(6). In case a shareholder of a corporation 

acquired the shares of stock due to 

split or consideration of the shares of stock, 

the amount required for the acquisition of the 

share of stock as acquired due to such split or 

consolidation (hereinafter referred to as "new 

share of stock" in this Article) shall be the 

amount obtained by dividing the total of the 

amount.. required for the acquisition of shares 

of stock for which the shareholder acquired the 

new shares of stock (hereinafter referred to 

as "old shares of stock" in this Article) (or 

in case there is any amount of money as acquired 

due to such split or consolidation, the amount 

obtained by deducting such amount of money 

from the total of the amount required for the 

acquision of the old share of stock) by the number 

of total new shares of stock as acquired by 

the shareholder.

In the case coming under the preceding paragraph, 

if the grand total of the total of the 

value of new shares of stock and the total of 

the amount of money which a shareholder acquired 

due to split or consolidation of old shares 

of stock exceeds the total of the amount required 

for the acquisition of old shares of stock, the 

amount of money to be deducted from the total 

of the amount required for the acquisition of 

the old shares of stock as provided for by the 

provision of the same paragraph shall be the 

amount obtained by deducting such excess from 

the total of the amount of money as acquired 

due to the split or consolidation. 

For purposes of application of the preceding 

paragraph, the value of new share of stock shall 

be its face value (or in case the new share of 

stock is no-par share of stock, the amount obtained 

by dividing the amount of capital of the 

corporation which issues sudh share of stock 

at the time of split or consolidation of old 

stores of stock by the number of shares of 

stock which have already been issued). 

In Article 12-(3) paragraph 1, "a corporation 

acquired the money" shall be amended as "a corporation 

acquired money or the otter property 

(excluding share of stock and investment; hereinafter 

the same in this paragraph)", "such 

money" as "such money or the other property", 

and "the money thus acquired" as "the money 

and the other property thus acquired"; in paragraph 

2 of the same Article, "In case a partner 

or investor of a corporation acquired money and 

shares of stock or investment of the other corporation 

as the refund of shares due to retirement 

or secession" sftiall be amended as "In case 

a shareholder, partner or investor of a corporation 

acquired shares of stock or investment of 

the other corporation, or shares of stock or investment 

of the other corporation and money and 

the other property as the refund due to the decrease 

of capital or investment of the corporation 

or as the distribution of residual assets due to 

the dissolution of the corporation", and "Art. 10- 

(3) par. 1 items 1 to 3 inclusive of the Law" as 

"each item of Art. 12-(3) par. 1"; in paragraph 

3 item 2 of the same Article, "Art. 10-(3) par. 

2 of the Law" shall be amended as "Art. 12-(4)", 

and "the paid-up amount of the new shares of 

stoick" as "ths amount paid for the new shares of 

stock"; in paragraph 4 of the same Article, "Art. 

10-(3) *pars. 1, 2 of the Law as well as the preceeding 

three paragraphs" shall be amended as "preceding 

four Articles and the preceding three paragraphs"; 

paragraph 5 of the same Article shall 

be deleted; the same Article shall be -made Article 

12-(7) ; and the following one Article shall be 

added next to the same Article: 

-22 

Article 12-(8). The amount required for the acquisition 

of shares of stock or investment shall 

be the amount paid for the subscription of the 

said shares of stock or investment or the consideration 

of transfer cost of the said shares of 

stock or investment, except for the shares of 

stock or investment acquired due to succession, 

bequest or gift and those as provided for in the 

preceding five Articles. 


next to Article 12-(4), and the same Article shall 

be made Article 12-(9) : 

With respect to the valuation method of inventories 

of an individual who files his return 

on blue form, for the year for which he is allowed 

to file blue return, he may use one of the 

methods enumerated below, 'besides the methods 

as provided for in each item of the preceding 

paragraph : 

1. Market rule The amount to be ordinarily 

required for acquiring the inventories on December 

31 of a year shall be the value of the 

inventories concerned ; 

2. Cost or market rule--The Value of the 

inventories appreciated under one of the methods 

as enumerated in each item of the preceding 

paragraph, or the value appreciation 

under one method as previously selected of the 

market rule as provided for in the preceding 

item, which even is the lower shall be deemed 

the value of the inventories concerned. 


as "Art. 10-(3)", ana1 the same Article shall 

be made Article 12-(10). 

In Article 12-(6) paragraph 1, "Art. 10-(5)" 

shall be amended as "Art. 10-(4)", and the same 

Article shall be made Article 12-(11). 

In Article 12-'(7), "Art. 10-(5)" shall be amended 

as "Art. 10-(4)", and the same Article shall 





In Article 12-(9), "Art. 10-(6)" shall 'be amended 

as "Art. 10-(5)", and "Art. 10-(3) par. 1 to 

par. 3 inclusive of the Law" as "Art. 12-(3) to 

Art. 12-(7) inclusive", and the same Article shall 


In Article 12-(lp) ,paragraph 1, "Art. 12-(6)" 

shall be amended as "Art. 12-(11)", and the same 

Article shall be made Article 12-(15). 




In Article 12-(12), "the expenses which iiave 

been paid on account of the cause as enumerated 

below" shall be amended as "the expenses as enumerated 

below"; in item 1 of the same Article, 

"Medical examination or treatment" shall 

-V 

r

e amended as "Expenses paid for the medical 

examination or treatment"; in item 2 of the same 

Article, "Entering in a hospital" shall be amended 

as "Expenses paid for entering in a hospital"; in 

3>- item 3 of the same Article, "Operation" shall be 

amended as "Expenses paid for the operation"; 

in item 4 of the same Article, "Medical care" shall 

be amended as "Expenses paid for the medical 

care"; in item 5 of the same Article, "Help" 

shall 'be amended as "Expenses paid for the help"; 

item 6 of the same Article shall be amended as 

follows; and the same Article shall be made Article 

12-(17): 

^V 6. Expenses paid for purchasing the medicine 

necessary for surgical operation or medical 

treatment. 

Article 12-(13) to Article 12-(16) inclusive shall 

be amended as follows: 

f Article 12-(18). The deductions under the provisions 

of Article 11-(3) to Article 12 inclusive 

of the Law shall be made first in accordance 

with the provision of Art. 11-(3) of the Law, 

and shall be made secondly in accordance with 

the provisions of Art. 11-(4) to Art. 12 inclusive 

of the Law. 

ilm Article 13, "Art. 14 par. 1 item 2 of the Law" 

shall be amended as "Art. 14 item 2 of the Law". 

In Article 18, "June provisional return, farm 

July provisional return, October provisional retuirn, 

farm November provisional return, final return, 

farm final return" shall be amended as "July 

provisional return, November provisional return, 

final return". 

In Article 19 paragraph 1, "June provisional 

return, farm July provisional return, October provisional 

return or farm November provisional re- 

E turn" shall be amended as "July provisional return 

or November provisional return"; and item 2 of 

\ the same Article shall be amended as follows: - 

2. Matters concerning the national subsidy, 

prefectural subsidy, or city, town or village 

subsidy being not reckoned in the gToss 

receipts in accordance with the provision of 

Art. 9-(4) par. 1; 

In Article 19-(3), "Art. 21-(2) par. 1" shall 

be amended as "Art. 21 par. 3". 


shall be amended as "Art. 21-(2)", and "May 15 

(or June 15, with regard to the farm income 

\ earner) of the year" as "June 15 of the year". 


as "Art. 21-(2)", and "June provisional return 

or farm July provisional return" as "July provisional 

return". 


shall be amended as "Art. 21-(2)"; and in item 

4 of the same paragraph, "Art. 11-(3) to Art, 

11-(6) inclusive" shall be amended as "Art. 11- 

(3) to Art. 11-(10) inclusive"; and the follow- 

23 

ing one Article shall be added next to the same 

Airtide : 

Article 19-(7). The provisions of the preceding 

three Articles shall apply mutatis mutandis to 

the case coming under Art. 21-(2) of the Law 

which applies mutatis mutandis in Art. 22 par. 

3 ofthe Law. In this case, in Art. 19-(4) par. 

1, "June 15" shall read "October 15", and in 

Ajrt. 1D-i(5), "JuJy provisional return" shall 

read "November iprovisional return". 

In Article 20 paragraph 1, "October revised provisional 

return or farm November revised provisional 

return" shall be amended as "revised pro*visional 

return". 

In Article 21 paragraphs 1 and 2, "Art. 21 of 

the Law, Art. 21-(2) of the Law and Arts. 22 

to 23 inclusive of the Law" shall be amended as 

"Art. 21 to Art. 23 inclusive of the Law", and 

"Provisional return" as "provisional return, written 

application or claim". 

In Article 22, "Art. 21 ipar. 1 item 8 of the Law 

was not stated in the June provisional return, 

farm July provisional return, October provisional 

return or farm November provisional return" shall 

be amended as "Art. 21 par. 1 item 8 or 9 of the 

Law was not stated in the July provisional return 

or November provisional return", and "Art. 11- 

(3) to Art. 11-(6) inclusive" as "Art. 9-(2), Art. 

ll-(3) to Art. ll-(10) inclusive". 

In Article 23, "or farm final return" shall be 

deleted; in item 3 of the same Article," par. 1" 

shall be deleted; in item 4 of the same Article, 

"Art. 12-(4) par. 1" shall be amended as "Art. 

12-(9)"; and in item 5 of the same Article, "Art. 

12-(6)" shall be amended as "Art. 12~(11)". 

Itn Article 23-(2) and Article 25 paragraph 1, 

"or farm final return" shall be deleted. 

In ^Article 26 paragraph 1, "or farm final return" 

shall be deleted; in paragraph 2 of the same 

Article, "or farm return" shall be deleted, and 

"Art. 26 par. 1 item 12" shall be amended as "Art. 

26 par. 1 item 11 or 12"; and paragraph 3 of the 

same Article shall be deleted. 


shall be amended as "Art. 26-(2)"; in item 3 of 

the same paragraph, "Art. 23 par. 1 items 2 to 

6 inclusive" shall be amended as "Art. 23 items 

2 to 7 inclusive"; and in paragraph 2 of the same 

Article, "Art. 23-(2) and par. 3 of the preceding 

Article" shall be amended as "and Art. 23-(2)". 

In Article 26-(3), "A,rt. 26-(4)" shall be amended 

as "Art. 26-(3)". 

In Article 26-(4), "Art. 26-(4) par. 2 of the 

Law" shall be amended as "Art, 26-(3) par. 3 

of the Law". 

In Article 26-(5) "Art. 2C-(4)" shall be amended 

as "Art. 26-(3)". 

In Article 27 paragraph 1, "ar revised farm fin&] 

return'* shall be deleted, and "Art. 23 par,

1" shall be amended as "Art. 23"; in paragraph 

2 of the same Article, "Art. 26-(3)" shall be 

amended as "Art. 26-(2)"; and in paragraph 3 

of the same Article, "or revised farm final return" 

shall be deleted, and "Art. 26-(3)" shall be amended 

as "Art. 26-(2)" and "Art. 23 par. 1" as "Article 

23". 

In Article 28, " , revised farm final return" shall 

be deleted. 

In Article 29 paragraph 1, ",Art. 26-(2) par. 

1 of the Law" shall be deleted, "Art. 26-(3)" shall 

be amended as "Art. 26-(2)", and "Art. 23 par. 

1" as "Art. 23"; and in paragraph 2 of the same 

Article, "Art. 21, Art. 23-(2)," shall be amended 

as "Art. 21 Art. 22, Art. 23-(2) and ", and "and 

Art. 26 par. 2 and par. 3" shall be deleted. 

In Article 30 paragraph 1,", Art. 26-(2) par. 

1" shall be deleted, and "Art. 26-(3)" shall be 

amended as "Art. 26-(2)", and "Art, 23 par. 1" 

as "Art. 23"; in paragraph 2 of the same Article, 

"Art. ll-(5) of the Law and Art. 11-(6)" shall 

be amended as "Art. 11-(3) to Art. 11-(10)"; 

and in paragraph, 3 of the same Article, "Art. 23- 

(2) and Art. 26 pars. 2 and 3" shall be amended 

as "Art. 22 and Art. 23-(2)". 

In Article 33 paragraph 1, "or Art. 26 par..4 

which applies mutatis mutandis in Art. 26-(2) 

par. 2 of the Law" and "or farm final return" shall 

be deleted; and in paragraph 4 of the same Article, 

"or Art. 26 par. 4 of the Law which applies 

mutatis 'mutandis in Art. 26-(2) par. 2 of the 

Law", "or farm final return" and "or revised farm 

final return" shall be deleted. 

In Article 36 paragraph 1, "June provisional return, 

farm July provisional return, October provisional 

return, farm November provisional return, 

October revised provisional return, farm 

November revised provisional return, final return, 

farm final return" shall be amended as "July provisional 

return, November provisional return, revised 

provisional return, final return"; and in 

paragraph 2 of the same Article, "Art. 21-(3)" 

shall be amended as "Art. 21-(2)", "July provisional 

return, farm July provisional return, 

or farm Novem'ber provisional return" as "July 

provisional return or November provisional return", 

and "Art. 22-(2)" as "Art. 22". 

In Article 37 paragraph 1, "the income tax due 

on the decedent referred to in par. 4 of the same 

Article (excluding the amount of tax already paid 

by the decedent)" shall be amended as "the income 

tax which is not yet paid by the decedent of 

the income tax to be paid by the decedent". 

In Article 39-(3) paragraph 1 and Article 39- 

(4) paragraph 1, ",farm final return" shall be 

deleted. 

Article 45,paragraph 1 item 4 shall be made 

item 8 of the same Article and item 3 of the same 

paragraph shall be amended as follows: 

24 

3. In case a reporter has the dependent, name, 

domicile, date of birth and relation to the reporter 

of the dependent, and the estimated amount 

of the total income for the year of the 

decedent and of the dependent is a physically 

handicapped person, the fact coming under 

any of the items of Article 6; 

4. fn case a reporter is a physically handicapped 

person, the effect that he is a physically 

handicaipped person and the fact coming under 

any of the items of Article 6; 

5. In case a reporter is an old aged person, 

the effect that he is an old aged person and 

date of birth of*him; 

6. In case a reporter is a widow, the effect 

that she is a widow, name, domicile, date of 

birth and relation to the reporter of the decedent, 

the estimated amount of the total income 

for the year of the said decedent, date 

of birth of a reporter and the fact coming 

under Art. 8 par. 4 item 1 of the Law or any 

of the item-of Art. 6-(2); 

7. In case a reporter is a working student, the 

effect that he is a working student,"name of 

school in which he is enrolled and date of 

entrance* in school, name of position in the 

place where the pay is paid, the fact showing 

* that the reporter has income as referred to 

in Art. 9 par. 1 items 4 to 6 inclusive, item 

9 or item 10 of the Law acquired due to his 

work, the estimated amount of the income 

other than the income acquired due to his 

work and the estimated amount of the total 

income for the year. 

In paragraph of the same Article, ", 3 and 4" 

shall be amended as "and 3 to 8 inclusive"; and 

the following proviso shall be added in the same 

paragraph : 

; provided that, in the report to be filed in the 

case where a person has been again employed 

in the course of year or where the payer of the 

subordinate pay has become the payer of the 

main pay, in the course of year the matters as 

enumerated in each item of the preceding paragraph 

and, if any of the earned income has been 

paid by the day on which the cause for filing the 

return has occurred in the course of year, the 

name for title of the payer of the pay concerned 

in case there are two or more payers, the payer 

of the main pay), the place of payment, the 

amount of earned income received from the 

said payer and the amount of income tax withheld 

from the earned income concerned under 

the provisions of Art. 38 par. 1 of the Law 

shall be stated in the return. 


next to the,same Article: 

In the report to be filed in accordance with 

the provision of Ajrt. 39 par. 3 of the Law,

V 

^ 

A 

\ 

V 

the following matters shall be entered, and the 

report shall be filed with the chief of competent 

taxation office having jurisdiction over the place 

of payment of pay (in case there are two 

or more places of payment, the place of payment 

of the main pay) : 

1. Name of a person who is liable to file the 

report and his domicile (or the residence in 

case there is no domicile within the enforcement 

area of the Law); 

2. Name or title of payer of the pay; 

3. Kind of insurance, title of insurer, insured 

amount, name of insurance policy holder 

and name, domicile, date of birth and relationship 

with the reporter of recipient of 

insured amount, and the amount of insurance 

premium paid in the course of the year; 

4. Other relevant matters. * 

Article 46 paragraphs 1 to 5 inclusive shall be 

deleted; and in paragraph 6 of the same Article, 

"and par. 1, par. 2 or par. 4" shall be deleted. 


Article 49. The public notice under Art. 10-(3) 

par. 7 of the Law and the other public notice 

to be made for information in accordance with 

other laws shall be made in way of publishing in 

the official gazette the name of persons to whom 

such information is to be made and the matters 

to be informed. 

In Article 51, "from March 15 to 31 of the same 

month each year" shall be amended as "from April 

15 to 30 of the same month each year". 

In Article 52 paragraph 1 item (2), " ,farm final 

return, revised final return or revised farm final 

return" shall be amended as "or revised final return". 

In Article 54, "par. 6 of the same Article" shall 

be amended as "par. 4 of the same Article". 

In Article 59-(2), "farm final return", and 

" , revised farm return" shall be deleted. 




2 In the Income Tax- Law Enforcement Regulations 

after amendments, the provisions concern- 

ing withholding of earned income and retire- 

ment income shall apply to the earned income 

and retirement income to be paid on or after 

April 1, 1951 and the other provisions shall ap- 

ply to the income tax for 1,951 or thereafter. 


IKEDA Hayato" 



25 

I hereby promulgate the Cabinet Order for Partial 

Amendments to the Corporation Tax Law 

Enforcement Regulations. 

Signed: H1R0HIT0, Seal of the Emperor 






Cabinet Order for Partial Amendments to 

the Corporation Tax Law Enforcement 

Regulations 

* In accordance with the provisions of the Corporation 

Tax Law (Law No. 28 of 3947), the 

Cabinet establishes this Cabinet Order. 

The Corporation Tax Law Enforcement Regulations 

(imperial Ordinance No. Ill of 1947) shall 

be partially amended as follows: 

In Article 1 item 1, "and property wards" shall 

be amended as ", property wards and Port Authority 

under the provisions of the Port and Harbour 

Law (Law No. 218 of 1950)". 

In Article l-(2) paragraph 1, "Law No. 17 

of 1946" shall be amended as "Law No. 144 of 

1950". 

In Article 7 paragraph 3, "the paid-up amount 

of stock, amount of investment" shall be amended 

as "the amount of capital, amount of investment, 

amount of stock and total amount of investment"; 

and in paragraph 5 of the same Article, "Art. 9- 

(8)" shall be amended as "Art. 9-(9)". 

Article 12 shall be made Article 11-(2); and 

the following two paragraphs shall be added next 


Article 12. In a case where a corporation operat- 

^ ing the business of electricity, gas, local railway 

or tramway enterprises received money or 

materials to create equipments necessary for 

such enterprises from consumers of electricity 

or gas, or users of railway or tramway or other 

persons who get benefit from such equipments, 

if the corporation has acquired the assets to 

construct its equipments with such money or 

materials and has entered in its inventory the 

amount of the assets thus acquired minus the^ 

amount equivalent to such money or materials, 

the balance between the actual amount of the 

assets and the amount entered in its inventory 

shall be included into losses in computing the 

income for each accounting period. 

In case the corporation under the preceding 

paragraph has acquired for a creation of its 

equipments necessary for its enterprises the 

lands and other fixed assets enumerated in each 

item of Art. 13 par. 1 which constitute such 

equipments, and has entered the amount not 

less than 1 yen in its inventory as the bookvalue 

of such assets, the provision of the preceding 

paragraph shall apply mutatis mutandis 

to the amount equal to the balance between the 

acutual amount of such assets and he amount 

entered in its inventory.

Article 12-(2). The provision of the preceding 

paragraph shall not apply to a case where the 

effect that the balance between the actual amount 

of assets and the amount entered in the 

inventory is included into business expenses according1 

to the preceding Article is not stated 

in the return under Articles 18 to 21 inclusive 

of the Law. 

The provision of Art. 9 par. 2 shall apply 

mutatis mutandis to the case under the preceding 

paragraph. 

In Article 16, "the paid-up amount" shall be 

amended as "the face value (as for the share 

of a corporation issuing no-par stock, the amount 

obtained by dividing the amount of capital of the 

corporation concerned at the time when the share 

was redeemed by the total number of the issued 

stock) ". 

Article 17-(3) shall be amended as follows: 

Article 17-(3). The expenditure incurred to a 

corporation as result that the corporation paid 

the national tax and the cost to coercive collection 

or the imposition of the local public body 

in accordance with the provision of Art. 4-(6) 

or Art. 4-(7) of the National Tax Collection 

Law (Law No. 21 of 1897) or Art. 10-(2) or 

Art. 11-(3) of the Local Tax Law (Law No. 

226 of 1950) for a delinquent taxpayer (including 

a special collector; hereinafter the same) 

who is a shareholder, partner or investor (including 

the expenditure incurred as a result 

that the corporation did not exercise the right 

of claiming the compensation accruing because 

of the payment) shall not be included in the 

business expense in computing the income for 

the accounting period for which the expenditure 

was incurred. 

In case the corporation received money or 

other property from the taxpayer under the 

preceding paragraph as a result that the corporation 

exercised the right of claiming the compensation 

in or after the accounting period for 

which the expenditure under the same paragraph 

was incurred, the amount of the property thus 

received up to the amount of the expenditure 

under the same paragraph shall not be included 

in the gross income in computing the income for 

the accounting period in which the corporation 

received the money or other property. 

In Article 19, "paid-up amount" shall be amended 

as "the value" and the following one paragraph 

shall be added to the same Article: 

With regard to the application of the provision 

of the preceding paragraph, the value of 

the new share shall be the face value or invested 

amount; provided, that if the new share 

concerned is the share of the amalgamating 

corporation which issued the no-par stock due 

to amalgamation, such value shall be the a- 

26 

mount obtained by dividing the increased capital 

due to amalgamation (or the amount of capital 

at the time of the establishment of the new 

corporation, if new corporation was established 

due, to amalgamation) by the total number of 

the share issued due to the amalgamation conicerned. 

In Article 19á"(2) paragraph 1, "the paid-up 

amount of new share" shall be amended as "the 

paid-up amount for new share"; in paragraph 2 

of the same Article, "the book value under the 

preceding paragraph" as "the book value to be 

given to the old and new shares"; and the following 

two Articles shall be added next to the 

same Article: 

Article 19-(3). In case a corporation has acquired 

the share on the following causes in connection 

with its owned stock (hereinafter referred 

to as "old share" in this Article), the book 

value to be given to the old share and the acquired 

share (hereinafter referred to as "new 

share" in this Article) after the acquisition of 

the share shall, if under item 1, be the amount 

obtained by dividing the total amount of the 

acquisition cost of the old share and face value 

of the new share (or the issue price, if the 

new share is non-par stock) by the number 

of new share acquired for an old share concerned 

plus 1, and shall, if under item 2, be the 

amount obtained by dividing the acquisition cost 

of the old share (if some amount are deemed to 

be the amount received as dividend in accordance 

with the provision of Art. 9-(6) par. 2 

item,4 of he Law due to he transfer to he 

capital account under the same item, the acquisition 

cost of the old share plus the amount 

deemed to be the amount recieved as dividend) 

by the same number: 

1. If the issuing corporation of the old share 

concerned has distributed its profit in stock; 

2. If the issuing corporation of the old share 

has transferred its reserve to the capital account 

and has issued the share due to the 

transfer to the capital account. 

In case the issuing corporation of shares held 

by another corporation transferred its reserve 

under the provision of Art. 16 of the Law to 

the capital account but did not issue the share 

due to the transfer to capital account, the book 

value of the share to be given by a holding 

corporation after the transfer shall be the ac- 

*quisition cost of the share concerned plus the 

amount deemed in accordance with the provision 

of Art. 9-(6) par. 2 item 4 of the Law 

to be the amount received as dividend of profit 

for a share concerned due to the transfer. 

Article 19-(4). In case a corporation has acquired 

the stock due to the splits or consolidation 

of shares (hereinafter referred to as "old share"

y 

-\ 

V- 

in this Article) which the corporation holds, 

the book value to be given to the acquired stock 

(hereinafter referred to as "new share") shall 

be the amount obtained by dividing the total 

amount of the acquisition cost of the old shares 

which the corporation concerned holds (if some 

amounts are acquired due to splits or consolidation 

of shares, the total amount of the acquisition 

cost of the old shares concerned shall 

be reduced by the total amount received) by the 

total number of the new shares which the corporation 

has acquired. 


if the aggregate of the total amount of the 

new shares and the total amount of money which 

the corporation acquired due to splits 'or consolidation 

of old shares exceeds the total amount 

of acquisition cost of the old shares, the amount 

of money to be reduced from the total amount 

of the acquisition cost of the old shares in accordance 

with the provision of the same paragraph 

shall be the balance after deducting the 

excess from the total amount of money acquired 

due to the splits or consolidation. 

With regard to the application of the provision 

of the preceding paragraph, the amount 

of new share shall be the face value for the 

purpose of the application of the preceding 

paragraph (if the new share is a no-par stock, 

the amount obtained by dividing the amount 

of capital of the issuing corporation by the 

total number of the issued stocks at the time 

of the splits or consolidation of old shares). 

In Article 19-(3) paragraph 1, "; hereinafter 

the same" shall be added next to "including equity"; 

and in paragraph 2 of the same Article "as 

a refund of shares due to the retirement of secession 

from the issuing corporation" shall be amended 

as "as a refund due to the decrease in 

capital of the issuing corporation or as a distribution 

of the residual assets due to the dissolution 

of the same corporation", and "each item 

of Art. 19" as "each item of Art. 19 par. 1"; 

in paragraph 3 item 2 (a) of the same Article, 

"preceding Article" as "Art. 19-(2)", and "paidup 

amount of the share" as "paid-up amount for 

share"; in paragraph 4 of the same Article, "par. 

2 of the preceding Article" as "Art. 19-(2) par. 

2"; and the same Article shall be made Article 

19-(5). 

In Article 19-(4), "1954" shall be amended as 

"1955", and "preceding three Articles" as "preceding 

five Articles"; the same Article shall be 

made Article 19-(6) ; and the following one Article 

shall be added next to the same Article: 

Article 19-(7). In case a foreign corporation has 

become to hold the assets acquired or manufactured 

in its head office, branch or agency located 

outside the enforcement area of the Law in the 

-27 

branch, agency, etc. located inside the enforcement 

area of the Law, the book value to be 

given to the assets concerned shall be the cost 

to acquire or to manufacture the assets concerned 

plus fright charges or other expenses incurred 

after the acquisition or manufacture till 

they are transported to the branch, agency, etc. 

located inside the enforcement area of the Law. 

The following one item shall be added next to 

Article 24 paragraph 1 item 5: 

5-(2) Matters concerning the inclusion in the 

losses with respect to the assets under Art. 

12. 

The folowing one item shall be added next to 

Article 25 item 3: 

3-(2) As to par. 1 iteem 5-(2) of the preceding 

Article, documents stating therein the 

total of the amount of money and material 

under Art. 12 par. 1, the total of the cost 

of the assets acquired with such money and 

material and the amount recorded in the inventory 

or total amount of the assets under 

par. 2 of the same Article and the total amount 

recorded in inventory. 

In item 10 of the same Article, "the premium, 

number of shares and the expense for the issuance 

of the share'' shall be amended as "the 

excess over the face value of a par stock or such 

part of the issue price of a non-par stock as was 

not transferred to the capital account and total 

number of these shares". 

In Article 33, "par. 3" shall be amended as 

"par. 4". 

In Article 37, "(Law No. 21 of 1897)" shall 

be deleted. 

Supplementary Provisions ; 



2 TheEprovisions of the Corporation Tax Law 

Enforcement Regulations after amendment 

under this Cabinet Order shall apply to the corporation 

tax for the accounting period of a corporation 

ending on or after April 1, 1951. 

3 The Cabinet Order for Partial Amendments 

to the Corporation Tax Law Enforcement Regulations 

(Cabinet Order No. 70 of 1950) shall 


In paragraph 13 of the Supplementary Provisions, 

"Japan Export Bank'7 shall be added 

next to "bank". 

4 The provision of paragraph 13 of the Supplementary 

Provisions of the Cabinet Order for 

Partial Amendments to the Corporation Tax 

Law Enforcement Regulations after amendment 

under the provision of the preceding paragraph 

shall apply to the corporation tax for the accounting 

period of the Japan Export Bank ending 

on or after March 31, 1951. 


IKEDA Hayato 


YOSHIDA Shigeru

1 hereby promulgate the Cabinet Order for Partial 

Amendments to the Commodity Tax Law Enforcement 

Regulations. 

Signed: HIROIIITO, Seal of the Emperor 







to the Commodity Tax Law Enforcement 

Regulations 

In accordance with the Commodity Tax Law 

(Law No. 40 of 1940), and for the purpose of 

enforcing the same Law, the Cabinet establishes 


The Commodity Tax Law Enforcement Regulations 

(Imperial Ordinance No. 150 of 1940) shall 


In Article 1 paragraph 1 and Article 4 paragraph 

1, "Article 1 of the Commodity Tax Law" 

shall be amended as "Article 1 paragraph 1 of 

the Commodity Tax Law". 

The following one Article shall, be added next 


Anicle 13-(2). The quantity of saccharine or 

dulcin used for the artificial solid sweetening 

stuffs for seasoning made from saccharine or 

dulcin shall be computed on the basis of the 

quantity of saccharine or dulcin which is contained 

in the artificial solid sweetening stuffs 

for seasoning concerned. 

In Article 22-(2) item 1, "(excluding objects 

of art and curios)" shall be amended as "(excluding 

objects of art and curios, but including 

those as provided for in the Annexed Table as 

non-taxable for ;the commodity tax purposes according 

to the prices and forms)", "Annexed 

Table" as "the same Table"; in item 2 of the 

same Article, "saccharine and dulcin" shall be 

amended as "malt sugar, saccharine and dulcin 

or artificial sweetening stuffs made from saccharine 

and dulcin". 

In Article 26 item 3, "(including those as proá" 

vided for in the Annexed Table as non-taxable 

for the commodity tax purpose according to the 

prices and forms)" shall be added next to "Class 

II"; in item 4 b) of the same Article, "tanbourine, 

castanet, trianble" shall be amended a "and tanbourine"; 

in item 5 of the same Articte "vacuum 

bulb" shall be deleted; and the following two items 

^hall be added next to the same item: 

5-(2) Parts of radio receiver, vacuum bulb 

for receiver, loudspeaker as enumerated in 

Annexed Table which are used for communication 

or electric instruments; excluding those 

as enumerated in Article 12 paragraph 1 item 

1 of the Commodity Tax Law; 

-28- 

5-(3) Papers used for electric insulator as 

enumerated in the Annexed Table. 

Article 37-(4) shall be made Article 37~(10); 

Article 37-(5) shall be made Article 37-(11) ; and 

the following six Articles shall be added next to 

Article 37-(3) : 

Article 37-(4). The Director of Tax Administration 

Agency, chief of tax administration bureau 

or chief of taxation office may, if he deems 

it necessary, order the manufacturer of such 

commodities under Class I or II as designated 

by the Minister of Finance to paste the commodity 


certificate under the provision of Article 

16-(2) paragraph 1 of the Commodity Tax Law 

(hereinafter referred to as "commodity tax certificate, 

etc.") on the commodities under Class 

I or II carried out by him (excluding commodities 

which are deemed to have been carried out 

in, accordance with the provision of Article 7 

paragraph 1 item 1 or 2 of the Commodity Tax 

Law and excluding commodities which are carried 

out in accordance with the provision of 

Article 11 paragraph 1, Article 12 paragraph 

1 or Article 13 paragraph 1 of the same Law). 

Article 37-(5). The commodity tax certificate 

shall be delivered to the manufacturer of commodities 

under Class I or II by the chief of 

taxation office having jurisdiction over the location 

of his manufactory. 

Article 37(6). When the manufacturer of commodities 

under Class I or II intends to get the 

indication under the provision of Article 16-(2) 

paragraph 1 of the Commodity Tax Law in accordance 

with the provision of paragraph 4 of 

the same Article, he shall apply for the effect 

to the chief of taxation office having jurisdiction 

over the location of his manufactory and 

get the indication under the same paragraph. 

Article 37-(7). A person who was ordered to 

paste the commodity tax certificate, etc. in accordance 

with the provision of Article 37-(4) 

shall, under the instruction by the chief of competent 

taxation office, paste the commodity tax 

certificate delivered in accordance with the pro^ 

vision of Article 37-(5) or the commodity tax 

indication certificate under the provision of Article 

16-(2) paragraph 1 which he got in accordance 

with the provision of the preceding1 

Article on the commodities under Class I or II 

which he manufactured, receptacles or packing 

thereof. 

Article 37-(8). A person who was ordered to 

paste the commodity tax certificate, etc. in accordance 


shall record in the number of certificates he 

received or he pasted and the day when he 

received or pasted according to the varying 

kind of the certificates.

Article 37-(9). Where the manufacturer of commodities 

under Class I or II intends to get the 

approval in accordance with the provision of 

proviso to Article 16-(3) paragraph 1 with respect 

to the transfer of the commodity tax certificate, 

etc. before pasting he shall get the 

approval by submitting to the taxation office 

having jurisdiction over the location of his 

manufactory the application signed by him and 

a person to whom the commodity tax certificate 

is transferred stating therein the kind and 

number of the commodity tax certificate, etc. 

concerned. 

A person to whom the commodity tax certificate, 

etc. under the approval mentioned in 

the preceding paragraph was transferred shall 

submit to the taxation office having jurisdiction 

over the location of his manufactory the application 

stating therein the kind and number of 

the commodity tax certificate concerned, day 

when it was transferred, name or title of the 

transferred and his manufactory. 

In Class I Group A item (1) c) of the Annexed 

Table, "Bags....of golf-clubs" shall be amended 

as "Bags for golf-clubs"; in item (4) 

a) of the same Group, "agate (excluding those 

for seals)" as "agate (limited to "stripe agate 

and artificially coloured one, but excluding one 

for seals)", and "Torame-ishi" shall be deleted; 

in item (6) a) and d) of the same Group, "trophy 

cups," shall be amended as "jewel boxes, trophy 

cups,"; in item (7) of the same group, "personal 

effects and toilet articles" as "personal effects, 

toilet articles and jewel boxes"; in item (8) of 

the same Group, "trophy cups" as "jewel boxes, 

trophy boxes,"; in item (9) of the same Group, 

"chair cloth" shall be added next to "and sleeves 

of clothes"; in Group B item (10) f) of the same 

Class, "magazines," shall be added next to "lenses,"; 

in Group C item (17) a) of the same Class, 

"drums" shall be amended as "drams and symbals"; 

in item (24) b) of the same Group, "of which 

motive power is less than 2 horse-power" shall 

be amended as "which are operated with the motive 

power of 2 horse-power or less"; in Group D item 

(42) a) ii), "Article flowers, kusudama (excluding 

one used for Deities and Buddha)" shall be 

amended as "Artificial flowers kusudama", and 

"used for Deities and Buddha and those" shall 

be added next to "ornaments, excluding those"; 

in item (43) b) of the same Group, "including 

those with dial plates or hands" shall be amended 

as "including those with dial plates or hands, but 

excluding those used for the other commodities 

than such clocks and watches as enumerated in 

a)"; in item (44) d) of the same Group, "(but 

excluding cases for exhibition)" shall be added 

next to "of which width or height is less than 

40 centimeters"; in item (49) d) of the same 

-29 

Group, "needle boxes," shall be added next to 

"dress boxes,"; in e) of the same item, "board for 

go, Japanese chess or chess" shall be amended 

as "board for go, Japanese chess or chess" "jewel 

boxes, needle boxes, han-eri boxes, necktie boxes, 

other boxes of similar nature (excluding those 

of which width or height is less than 40 

centimeters)" as "jewel boxes, han-eri boxes 

and necktie boxes"; in item (55) b) (i) 

of the same Group, "those sulphate acid 

tiles of which thickness is not shorter than 

one centimeter", shall be added next to "but excluding", 

in item (57). of the same Group, "chair 

cloth" next to "collar and sleeve of clothing"; and 

in item (65) of the same Group, "use of for working 

up of foodstuffs" shall be amended as "which 

are soluble and used for working up of foodstuffs". 

Supplementary Provision : 

This Cabinet Order shall come into force as 



IKEDA Hayato 



I hereby promulgate the Cabinet Order for Partial 

Amendments to the National Tax Collection 

Law Enforcement Regulations. 








to the National Tax Collection Law Enforcement 

Regulations 

In accordance with the National Tax Collection 

Law (Law No. 21 of 1897) and for the purpose 

of enforcing the same Law, the Cabinet establishes 


The National Tax Collection Law Enforcement 

Regulations (Imperial Ordinance No. 135 of 1902) 


In Article 8 item 2, "Article 21-(3)" shall be 

amended as "Article 21-(2)"; and in item 3 of 

the same Article, "The estimated income tax of 

which correction" shall be amended as "Taxes 

of which correction'', and "income tax" as "miscellaneous 

taxes"; and in item 5 of the same Article, 

"sold" shall be amended as "carried out of 

the sale place". 


to Article 8: 

Article 8-(2). The receives of taxpayers and 

other individuals with a special relation with 

taxpayer under Article 4-(7) paragraph 1 of

the National Tax Collection Law shall be persons 

as falling under any one of the following 

items: 

1. Spouse of taxpayer (including a person who 

has made no report on marriage, but actually 

kept a same relation with taxpayer as a married 

couple; 

2. Lineal ascendant and descendant of taxpayer; 

3. Except for persons enumerated in the preceding 

two items, relatives of taxpayer who 

live with him in one household or who maintain 

their households with money or other 

property received from him; 

4. Except for persons enumerated in the preceding 

three items, employees of taxpayer 

(excluding corporation) or other persons who 

maintain their households with money or other 

property received from him; 

5. If the taxpayer is a family corporation, 

stockholders or members of the family corporation 

and persons who have such special 

relation as enumerated in any one of the preceding 

four items with the stockholders and 

members. 

The family corporation under item 5 of thew 

preceding paragraph shall mean the company 

which falls under the family corporation under 

Article 7-(2) paragraph 1 of the Corporation 

Tax Law at the time of disposition under Article 

4-(7) paragraph 1 of the National Tax 

Collection Law and the stockholder or member 

under item 5 of the preceding paragraph shall 

be limited to the stockholder or member whose 

status became the standard in determining such 

company be the family corporation or not. 


Article 11. If the collection of tax is to be postponed 

by way of installment collection in accordance 

with Article 7 paragraph 1 or 2 of the 

National Tax Collection Law, the installment 

money shall be the "amount computed by equally 

dividing the tax amount of which collection is 

to be postponed; provided that, this shall not 

apply to the case where there is any reason 

difficulty of taking such method. 

Article 11-(2). A person who intends to get a 

benefit of postponement of collection in accordance 

with Article 7 paragraph 1 or 2 of the 

National Tax Collection Law shall file a written 

application in which the following matters are 

stated with the competent txation office: 

1. Name and domicile or residence of taxpayer 

and, if his administrator for taxpayment files 

the written application, his name and domicile 

or residence; 

2. National tax and disposal charges of delinquency 

to be collected or paid; 

-30- 

3. That portion of the amount under the preceding 

item for which the taxpayer applies 

the postponement of collection and the reason 

why he cannot pay such amount in lump sum 

cash; 

4, Postponement period of collection for which 

the taxpayer applies and instalment amount 

if he intends to get a benefit of postponement 

by way of instalment collection, the due date 

of payment thereof and the reason for difficulty 

if the instalment amount is not the amount 

computed by equally dividing the tax 

amount. 

A person who intends to get a benefit of 

postponement of collection in accordance with 

Article 7 paragraph 2 of the National Tax Collection 

Law shall, if the amount for which taxpayer 

applies the postponement of collection 

exceeds 50,000 yen, enter in detail the kind, 

quantity, value and location of the security to 

be offered, (if the security is the guarantee by 

guarantor, his name and domicile or residence) 

and other matters for reference in the written 

application in addition to the matters enume- 

1 rated in each item of the preceding paragraph; 

provided that, if there is a special reason to 

prevent the offer of security, such reason shall 

be entered in the written application. 

A person who intends to get a benefit of postponement 

of collection in accordance with Article 

7 paragraph 1 of the National Tax Col- 

' lection Law shall, if he has been required to 

offer the security in accordance with Article 

7-(2) paragraph 1 of the same Law, offer the 

security offering writ in which matters enumerated 

in the principal sentence of the preceding 

paragraph are stated. 

Article 11-(3). The kind of security under Article 

7-(2) paragraphs 1 and 2 of the National 

Tax Collection Law shall be as follows: 

1. National and local bonds and such*corporate 

debentures and other securities as recognized 

by the chief of taxation office as sound; 

2. tand; 

3. Insured house; 

4. Standing tress insured; 

5. Vessels insured; 

6. Factory foundation, mining foundation and 

fishery foundation ; 

7. Guarantee by guarantor recognized by the 

chief of taxation office as being trustworthy. 

Article 11-(4). A person who intends to offer the 

property enumerated in item 1 of the preceding 

Articles as security shall deposit the property 

concerned and submit the receipt certificate 

of deposit to the competent taxation office; provided 

that, with respect to the registered national 

bonds and to the corporate debentures 

registered in accordance with the Corporation

y 

Debentures, Etc. Registration Law, he shall 

make the registration and submit the registration 

certificate to the competent taxation office, 

and while, with respect to the national bonds 

registered in Class B national bonds registration 

ledger, he shall deposit the certificate of 

registered national bonds and submit the receipt 

certificate of the deposit. 

In case any person has offered as security 

any property as enumerated in items 2 to 6 inclusive 

of the preceding Article, the chief of 

taxation office shall entrust the register or registration 

of mortgage to the registry or registration 

authority. 

A person who intends to make the guarantee 

with a guarantor as referred to in item 7 of 

the preceding Article shall submit a document 

certifying the guarantee by a guarantor to the 

competent taxation office. 

In Article 12 paragraph 1, "the demand charges 

for taxpayment," shall be deleted. 

In Article 13, "bailiff (shittatsuri)" shall be 

amended as "bailiff (shikkori)". 


Article 14. Deleted. 

In Article 17, "the demand charges for taxpayment" 

shall be deleted; and the following two 

Articles shall be added to the same Article: 

Article 17-(2). In case the tax collector has released 

the attachment of the property, if there 

is any public charges or other obligation due 

on the property concerned, he shall notify the 

competent administrative organization, local 

public body or creditor concerned to that effect, 

- without delay. 

Article 17-(3). A case where the exercise of 

delinquency disposal may be postponed in accordance 


paragraph 1 of the National Tax Collection Law 

shall be the case where it is feared that business 

of delinquent taxpayer is seriously impeded 

if the delinquency disposal is taken and 

also the case which comes under the following 

cases: 

1. Where even if the delinquency disposal is 

taken against the delinquent taxpayer immediately, 

the collectible money is less than 

the national tax and disposal charges of delinquency 

to be collected; or where it seems 

seriously difficult to exercise the delinquency 

disposal at once in view of the conditions of 

property which is to be subject to the delinquency 

disposal ; 

2. Where a delinquent taxpayer seems to have 

sincere intention for taxpayment in view of 

affairs of the taxpayment in the past; 

3. Where a delinquent taxpayer seems to be 

able to increase in capacity of payment of na- 

81 

tional tax and disposal charges or delinquency 

within three-year-period in view of business 

activities of delinquent taxpayer, conditions 

of profits and of borrowing capacity, etc. 

The postponement of the delinquency disposal 

under the provision of Article 12-(2) paragraph 

1 of the National Tax Collection Law shall be 

made by way of postponement of the public sale 

(including the purchase by the Government and 

the sale by way of private contract) of a delinquent 

taxpayer's property; provided that, the 

attachment may be postponed or released for 

the property for which, if the attachment is 

made, it is feared that it seriously impedes the 

business activity. 

Article 19 item 3 shall be amended as follows: 

3. Method of public sale (in a case by way 

of tender under the provision of Article 25- 

(2) paragraph 1, such method of tendering), 

place of tender and date thereof. 

The following three Article shall be added next 


Article 25-(2). In a case where many properties 

in the same kind and with the same value are 

put on the public sale by way of plural tenders 

at one time, if the tax collector recognizes any 

necessity, the tax collector shall make a person 

who intends to purchase the properties concerned 

tender with respect to the quantity and unit 

price the tenderer wants to the extent of the 

quantity of the properties concerned, and the 

tax collector may determine successful tenders 

from the highest unit price tenderer to lower 

unit price tenderers in order, not less than the 

estimated unit price, to the extent of quantity 

of the properties concerned. 


if the total quantity of successful tendering of 

the lowest successful tender and other successful 

tenderers exceeds the quantity of the properties 

concerned, the quantity in excess shall 

be deemed not to have been tendered. 

Article 25-(3). In a case where successful tenderers 

are determined in accordance with the 

provisions of paragraph 1 of the preceding Article, 

if there are two or more tenderers who 

made the tender at the same price, a tenderer 

whose tendering quantity is largest shall be the 

successful tenderer with priority and if their 

tendering quantities are equal, the successful 

tenderer shall be determined by lottery. 

Article 25-(4). In a case where the successful 

tender was determined in accordance with the 

provision of Article 25-(2) paragraph 1, if there 

is any successful,tenderer who does not conclude 

the selling contract, the quantity deemed not 

to have been tendered in accordance with the 

provision of paragraph 2 of the same Article

may be knocked down first to the successful 

tenderer under the provision of the same paragraph 

to the extent of the quantity that was 

knocked down to the successful tenderer who 

does not conclude the selling contract, and then 

the tendering quantity of the unsuccessful 

tenderer under the provision, of the preceding 

Article may be knocked down to him. 

In t|ie case under the preceding paragraph, 

if there are two or more unsuccessful tenderers 

in accordance with the provision of the preced-' 

ing Article, the order of priority shall be determined 

by applying mutatis mutandis the provision 

of the same Article, and if there is a 

case where the provision of Article 25-(2) paragraph 

2 is to apply to the tendering quantity 

of a tenderer with the last priority, the provision 

of the same paragraph shall apply thereto. 

In Article 29, "bailiff (shittatsuri)" shall be amended 

as "bailiff (shikkori)", and "the demand 

charges" shall be deleted. 

In Article 31-(4) paragraph 1, ", demand 

charges" shall be deleted; and the following one 

Article shall be added next to the same Article: 

Article 31-(5). In the provisions of the National 

Tax Collection Law (excluding Article 4-(6) 

paragraph 2, Article 24 paragraph 2, Article 

27 an'd Article 31-(6) paragraph 1 of the same 

Law), "the government" shall be the chief of 

tax administration bureau, chief of taxation 

office and chief of customs house in the case 

under Article 21-(2) , and chief of taxation office 

having jurisdiction over a taxpayer or a delinquent 

taxpayer in other cases; provided that, 

if a tax collector of the tax administration bureau 

collects national taxes and disposal charges 

of delinquency in accordance with the preceding 

Article, it shall be a chief of tax administration 

bureau with respect to the collection of national 

tax and disposal charges of delinquency. 

In Article 9, Article 11-(2) to Article 11-(4) 

inclusive, "taxation office" or "chief of taxation 

office" shall, if the tax collector of the tax administration 

bureau collects national tax and 

disposal charges of delinquency in accordance 

with the preceding Article, be the tax administration 

bureau or the chief of tax administration 

bureau with respect to the collection of 


concerned. 


1 This Cabinet shall come into force as from 

April 1, 1951. 

2 For the time being, in Article 11-(2) paragraph 

1 and Article 17-(3) paragraph 1 of 

the National Tax Collection Law Enforcement 

Regulations, "national tax and coercive collection 

charges" shall read "national tax, demand 

charges, arrearage charges and disposal charges 

of delinquency", in Article 31-(5) of the same 

Regulations, "preceding Article" shall read 

"preceding Article (including the cases where 

the old Law still applies in accordance with 

paragraph 3 of the Supplementary Provisions 

fo the Law for Partial Amendments to the National 

Tax Collection Law (Law No. 69 of 1950) 

or pargaraph 10 of the Supplementary Provisions 

of the Law for Partial Amendments 

to the National Tax Collection Law (Law No. 

78 of 1951)", and "national tax and coercive 

collection charges" shall read "national tax, 

demand charges, arrearage charges and disposal 

charges for delinquency". 

3 The amount of tax to he collected or paid in 

addition to or together with the old national 

taxes under the provision of paragraph 17 of 

the Supplementary Provisions of the Law for 

Partial Amendments to the National Tax Collection 

Law (Law No. 78 of 1951) (hereinafter 

referred to as the "amended Law") shall be 

the amount of tax to be paid or collected because 

a taxpayer filed the return after the due 

date of filing the return or filed the revised 

return, or his tax liability was determined or 

corrected, or he did not withhold the income tax 

or did not turn over the withheld income tax 

with respect to the old national taxes (excluding 

commodity tax, increased income tax and 

extraordinary excess profit tax). 

4 The provisions of Article 11 and Article 11-(2) 

paragraphs 1 and 3 of the National Tax Collection 

Law after amendments shall apply mutatis 

mutandis to the postponement of tax collection 

under the provision of paragraph 17 of 

the Supplementary Provisions of the amended 

Law. 

5 In the Supplementary Provisions of the amended 

Law, "the Government" shall be a chief 

of taxation office having jurisdiction over a taxpayer 

or delinquent taxpayer; provided that, in 

case the tax collector of the tax administration 

bureau collects the national tax, demand 

charges, arrearage charges and disposal charges 

of delinquency in accordance with the provision 

of Article 31-(4) of the National Tax Collection 

Law Enforcement Regulations (including the 

cases where the old Law still applies in accordance 

with the provisions of paragraph 3 of the 

Supplementary Provisions of the Law for Partial 

Amendments to the National Tax Collection 

Law (Law No. 69 of 1948) or of paragraph 10 

of the Supplementary Provisions of the amended 

Law) it shall be the chief of the tax administration 

bureau with respect to the collection of 

the national tax, demand charges, arrearage 

charge and disposal charges of delinquency. 


IKEDA Hayato 



32-

4T ', 

MINISTERIAL ORDINANCES 

Ministry of Finance Ordinance No. 17 

March 31, 1951 

In accordance with the provisions of the Income 

lax Law (Law No. 27 of 1947) and the Income 

Tax Law Enforcement Regulations (Imperial Ordinance 

No. 110 of 1947), the Ministerial Ordinance 

for Partial Amendments to the Income Tax 

Law Enforcement Rules shall be established as 

follows : 


IKEDA Hayato 

Ministerial Ordinance for Partial Amendments 

to the Income Tax Law Enforcement 

Rules 

The Income Tax Law Enforcement Rules (Ministerial 

Ordinance No. 29 of 1947) shall be partially 


In Article 1, "Article 12-(6) of the Regulations 

or Article 12-(7) of the Regulations" shall be 

amended as "Article 12-(11) of the Regulations 

or Article 12-(12) of the Regulations". 

In Article 6, "Article 12-(4)" shall be amended 

as "Article 12-(9) paragraph 1". 


as "Article 12-(11)". 


as "Article 26-(3)". 

In Article 14 paragraph 3, "Article 12-(4)" 

shall be amended as "Article 12-(9)" and "Article 

12-(5)" as "Article 12-(10)". 

In Article 20, ", Article 40 of the Regulations 

or Article 46 paragraph 4 of the Regulations" 

shall be amended as "or Article 40 of the Regulations". 

In Article 21, "or Article 46 paragraph 4 of 

the Regulations" shall be deleted. 

In Article 22, "In a case where the excess amount 

as provided for in Article 40 of the Law 

is to be appropriated for the income tax to be 

withheld in the last pay for the year concerned 

or in the pay for the following year in accordance 

with the provisions of Article 46 paragraphs 

1 and 2 of the Regulations" shall be amended as 

"In a case where the excess amount as provided 

for in Article 40 of the Law is to be appropriated 

for the income tax to be withheld from the last 

pay of the year and then if there is still excess 

amount, the said excess amount is to be appro- 

Diiated for the income tax to be withheld from 

the pay of the ensuing year" and "as provided 

for in Article 46 paragraph 1 of the Regulations" 

as "as provided for in the same Article." 

The following Article shall be added next to 

Article 24: 

Article 24-(2). A person who became to pay 

newly salaries, pays, wages, yearly allowances, 

annuities, pensions, bonuses or other pays of 

-38 

similar nature within the enforcement area of 

the Law (excluding the payer of the pay coming 

under the provision of Article 42 of the Regulations.) 

shall file to the chief of competent 

taxation office a report stating therein matters 

as enumerated below within one month after 

the day on which he became to pay,the pays concerned 

in accordance with the provision of Article 

60 of the Law: 

(1) Name or title of the payer of the pay and 

place where pay is paid; 

(2) Date at which he became to pay the pays; 

(3) Number of persons classified by positions 

of employees; 

(4) Other relevant matters. 

A person who had paid salaries, pays, wages, 

yearly allowances, annuities, pensions, bonuses 

or other pays of similar nature within the enforcement 

area of the Law ^excluding the payer 

of the pay coming under the provision of Article 

42 of the Regulations.), if he did not become 

to pay those pays, shall report that effect 

to the chief of competent taxation office within 

one month after the day on which he did not 

become to pay the pays concerned. 

In Article 30 paragraph 1 item (2), "paid-up 

amount" shall be amended as "value under the 

provision of Article 61-(2) paragraph 2 of the 

Law" and in paragraph 3 of the same Article, 

"if the amount as enumerated in each item ofN 

Article 61-(2) paragraph 1 of the Law (in a case 

where the amount is paid or delivered in several 

installments, the cumulative total of the amount) 

is less than 5,000 yen" shall be amended as "with 

respect to the shareholder, partner or- investor 

who accepted the amount as enumerated in each 

item of Article 61-(2) paragraph 1 of the Law 

(in a case where the amount is paid or delivered 

in several installments, the cumulative total of the 

amount) if the said amount is less than 5,000 yen" 

and paragraph 4 of the same Article shall be 

deleted and the following two Articles shall be 

added next to the same Article: 

Article 30-(2). In a case where a corporation 

having its head office or principal place of business 

within the enforcement area of the Law 

has transferred its reserves as provided for in 

Article 16 of the Corporation Tax Law into 

capital account, it shall notice to the chief of 

competent taxation office, in the document stating 

therein the matters as enumerated in below 

in addition to the amount as provided for in 

Article 61-(3) of the Law separately for each 

member of corporation or investor at the time 

of transfer of reserves into capital account, 

within one month after the date of the said 

transfer into capital account (or by January 

31 of the following year, of the year in which 

the corporation transfers, with respect to the

OFFICIAL GAZETTE

Create successful ePaper yourself

Delete template?

Save as template?