<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="ImperialOrder" Num="8" PromulgateDay="25" PromulgateMonth="2" Year="21">
  <PromulgateBody>
    <PromulgateStatement>朕菓子稅則中改正ノ件ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>明治二十一年二月二十四日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>伯爵</MinisterialTitle>
      <Name>伊藤博文</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <MinisterialTitle>伯爵</MinisterialTitle>
      <Name>松方正義</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第八號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>明治十八年五月第十一號布吿菓子稅則中左ノ通改正シ明治二十一年七月一日ヨリ施行ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第八條中</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>製造營業稅第四項雇人二人ノ下「以下」ノ二字ヲ削除シ其次ニ左ノ一項ヲ追加ス</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <List>
              <ListSentence>
                <Column Num="1">
                  <Sentence>雇人一人アル者</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>一箇年金三圓</Sentence>
                </Column>
              </ListSentence>
            </List>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>卸賣營業稅第四項雇人二人ノ下「以下」ノ二字ヲ削除シ其次ニ左ノ一項ヲ追加ス</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <List>
              <ListSentence>
                <Column Num="1">
                  <Sentence>雇人一人アル者</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>一箇年金三圓</Sentence>
                </Column>
              </ListSentence>
            </List>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>小賣營業稅第二項雇人二人ノ下「以下」ノ二字ヲ削除シ其次ニ左ノ一項ヲ追加ス</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <List>
              <ListSentence>
                <Column Num="1">
                  <Sentence>雇人一人アル者</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>一箇年金二圓</Sentence>
                </Column>
              </ListSentence>
            </List>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="14">
              <ArticleTitle>第十四條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>菓子製造稅額ハ前條ノ屆出ニ據リ郡區長之ヲ調査シ府縣知事之ヲ定ム</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="16">
              <ArticleTitle>第十六條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>削除</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第十八條中「又ハ第十四條ノ帳簿」ノ九字ヲ削除シ記載ヲ爲シノ下又ハ第十五條ノ檢査ヲ拒ミ」ノ十二字ヲ加フ</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第二十條中「及ヒ第十四條ノ帳簿ニ記載ヲ怠リタル者」ノ十八字ヲ削除ス</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
  </LawBody>
</Law>