Instruction No. 79

EXEMPTION FROM LUXURY TAXES OF COMMODITIES
PURCHASED BY THE IMPERIAL
JAPANESE FORCES

September 2, 1942

The Honorable
The COMMISSIONER OF FINANCE
Manila

SIR:

With regard to the exemption from taxes of commodities mentioned in subsection (a), section 9 of Executive Order No. 23, you are directed to exempt from the imposition of taxes not only when the purchase is directly made by the Imperial Japanese Forces, but also when the certificate issued by the Commandant of the Corps or detachment concerned submitted by the purchasers hereafter is in accordance with the following:

(1) Qualifications of purchasers:

Commissioned and non-commissioned officers of the Imperial Japanese Forces.

(2) Kinds of commodities and limitations of their quantity:

(a) Military uniform 1 suit
(b) Fighting cap 1 piece
(c) Boots or high shoes (borcegui) 1 pair
(d) Garters 1 Pair
(e) Shorts and shirts (khaki, sport shirt and short pants) 1 pair
(f) Underwear, white shirts, and socks 2 pairs or two pieces
(g) All other commodities which, in ft opinion of the Commandant, are considered necessary. (For example: binoculars, raincoats, over-coats, blankets and gloves.)  

NOTE.—The kind of commodities and the limitation of their quantity mentioned in (2) indicates the standard of the certificate for exemption from taxes to be issued generally in a year per person by the Commandant of the corps or detachment.

DIRECTOR GENERAL OF THE
JAPANESE MILITARY ADMINISTRATION

Source: Office of the Solicitor General Library