BIBLIOGRAPHY
Capital Levy Act (Act No. 52 of November 12, 1946).
Nagoya University Laws and Regulations Database — Nagoya University Graduate School of Law, Historical Information for Japanese Studies, Laws and Regulations Database.

Claims Supported by This Source
- Article 1: The survey date is 00:00 on March 3, Shōwa 21 (1946).
- Article 22: No property tax is levied if the taxable value is 100,000 yen or less.
- Article 23: For amounts exceeding 100,000 yen, a progressive tax is levied in 14 brackets, from 25% to 90% for amounts exceeding 15 million yen.
How to read the verification levels. 'Read' means the material was read in its entirety. 'Bibliography and abstract confirmed' means the bibliographic information and abstract were verified. 'Via course material' means the source was referenced through the main text of a book or a country's monetary history. The text hash is the SHA-256 of the main text from the original source page, excluding tags and whitespace, used to detect if the material has been altered.