The Cabinet, pursuant to the provisions of the Income Tax Act (Act No. 33 of 1965) and in order to implement that Act, hereby enacts this Cabinet Order, which revises the whole of the Ordinance for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947).
内閣は、所得税法(昭和四十年法律第三十三号)の規定に基づき、及び同法を実施するため、所得税法施行規則(昭和二十二年勅令第百十号)の全部を改正するこの政令を制定する。
the Cabinet
内閣
The body that holds executive power: the Prime Minister and the other Ministers of State (Articles 65 and 66). It administers the law, conducts foreign affairs, prepares the budget and issues Cabinet Orders (政令); Article 73 is the list. It answers to the Diet as a body (Article 66, paragraph (3)), and must resign if the House of Representatives passes a vote of no confidence and is not dissolved within ten days (Article 69).
Written by AI using Constitution, Arts. 65, 66, 69, 73 and Wikipedia: Cabinet of Japan as a reference.