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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 national tax and disposal charges of delinquency concerned. Supplementary Provisions : 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. Minister of Finance IKEDA Hayato Prime Minister YOSHIDA Shigeru 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 : Minister of Finance 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 amended as follows: 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". In Article 8, "Article 12-(6)" shall be amended as "Article 12-(11)". In Article 9, "Article 26-(4)" shall be amended 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
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