OFFICIAL GAZETTE

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.
Minister of Finance
IKEDA Hayato
Prime Minister
YOSHIDA Shigeru
I hereby promulgate the Cabinet Order for Pacrtial
Aimemdmients to the Income Tax Law Enforcement
Regulations.
Signed: HIROHITO, Seal of the Emperor
This thirty-first day of the third month of
the twenty-sixth year of Showa (March 31, 1951)
Prime Minister
YOSHIDA Shigeru
Cabinet Order No. 70
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