OFFICIAL GAZETTE

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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.
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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