OFFICIAL GAZETTE

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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 shall be amended as follows:
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.
Supplementary Provisions :
1 This Cabinet Order shall come into force as
from April 1, 1951.
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.
Minister of Finance
IKEDA Hayato"
Prime Minister
YOSHIDA Shigeru
25
I hereby promulgate the Cabinet Order for Partial
Amendments to the Corporation Tax Law
Enforcement Regulations.
Signed: H1R0HIT0, 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. 71
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
to the same Article:
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.