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<Law Era="Meiji" Lang="ja" LawType="Act" Num="1" PromulgateDay="14" PromulgateMonth="6" Year="25">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル震災地方租稅特別處分法ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>明治二十五年六月十三日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣兼大藏大臣</MinisterialTitle>
      <MinisterialTitle>伯爵</MinisterialTitle>
      <Name>松方正義</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第一號</LawNum>
  <LawBody>
    <LawTitle>震災地方租稅特別處分法</LawTitle>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>第一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法ハ三重縣愛知縣滋賀縣岐阜縣及福井縣ニ限リ明治二十四年十月二十八日ノ震災ニ因リテ生シタル損害ニ適用ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>第二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>水源涸渴水路破滅等ノ爲地目ヲ變換シ地價ヲ修正シタル土地ハ明治二十四年分ヨリ修正地價ニ依リ地租ヲ徵收ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="3">
        <ArticleTitle>第三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>荒地ニ至ラサルモ土地ニ變動ヲ生シタル爲又ハ其ノ餘害ヲ受ケタル爲收利ノ減損甚シキ土地ハ其ノ實況ニ依リ明治二十四年ヨリ十年以內七割以下ノ低價年期ヲ附與スルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="4">
        <ArticleTitle>第四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>過半ノ家屋燒失若ハ壞倒シ營業ノ景狀容易ニ囘復シ難キ市街若ハ市街ニ準スヘキ部落ハ其ノ實況ニ依リ明治二十四年ヨリ七年以內七割以下ノ低價年期ヲ其ノ地ノ宅地ニ附與スルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="5">
        <ArticleTitle>第五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>第三條第四條ノ低價年期明ニ至リ原地價ニ復シ難キモノハ其ノ地ノ現況ニ依リ地價ヲ修正スルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="6">
        <ArticleTitle>第六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>地租條例第二十條又ハ本法第二條第三條ノ處分ヲ爲シタル土地ニ係ル地租延納年賦金ハ之ヲ免除ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="7">
        <ArticleTitle>第七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>居住家屋ノ燒失又ハ其ノ他ノ損害ヲ受タルモノハ被害ノ景況ニ依リ明治二十四年分地租未納金ハ明治二十五年ヨリ三年以內延納ヲ許スコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="8">
        <ArticleTitle>第八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>酒造又ハ醬油營業者ニシテ營業用ノ建物燒失壞倒若ハ大破シタルモノハ其ノ實況ニ依リ震災前檢査濟ニ係ル未納造石稅ヲ減免スルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="9">
        <ArticleTitle>第九條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>醬油菓子賣藥烟草度量衡ノ營業者ニシテ營業用建物燒失壞倒若ハ大破シタルモノハ其ノ實況ニ依リ左ニ揭クル稅金ニ限リ減免スルコトヲ得</Sentence>
          </ParagraphSentence>
          <Item Num="1">
            <ItemTitle>一</ItemTitle>
            <ItemSentence>
              <Sentence>菓子製造稅度量衡稅ハ明治二十四年後半年分ノ稅金</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="1">
            <ItemTitle>一</ItemTitle>
            <ItemSentence>
              <Sentence>醬油營業稅菓子營業稅賣藥營業稅烟草營業稅ハ明治二十五年前半年分ノ稅金</Sentence>
            </ItemSentence>
          </Item>
        </Paragraph>
      </Article>
      <Article Num="10">
        <ArticleTitle>第十條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法ニ依リ損害取調中ハ其ノ租稅ノ徵收ヲ猶豫ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="11">
        <ArticleTitle>第十一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法ノ施行ニ關シテハ訴願又ハ行政訴訟ヲ提起スルコトヲ得ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="12">
        <ArticleTitle>第十二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法ニ依リ處分ヲ受ケントスル者ハ明治二十五年八月三十一日マテニ申出ヘシ若此ノ期限內ニ申出サル者ハ本法ノ處分ヲ受ルコトヲ得ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
    </MainProvision>
  </LawBody>
</Law>