<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="ImperialOrder" Num="276" PromulgateDay="17" PromulgateMonth="6" Year="32">
  <PromulgateBody>
    <PromulgateStatement>朕府縣稅家屋稅ニ關スル件ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>明治三十二年六月十六日</ApprovalDate>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <MinisterialTitle>伯爵</MinisterialTitle>
      <Name>松方正義</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>內務大臣</MinisterialTitle>
      <MinisterialTitle>侯爵</MinisterialTitle>
      <Name>西鄕從道</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第二百七十六號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>府縣ハ其ノ府縣ノ全部若ハ一部ノ地ニ於ケル家屋ニ對シ家屋稅ヲ賦課スルコトヲ得但シ家屋稅賦課ノ地ニ於テハ戶數割ヲ賦課スルコトヲ得ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>前項ニ依リ新ニ家屋稅ヲ賦課セントスルトキハ府縣會ノ議決ヲ經內務大臣及大藏大臣ノ許可ヲ受クヘシ</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ明治三十二年七月一日ヨリ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>