<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="ImperialOrder" Num="371" PromulgateDay="14" PromulgateMonth="8" Year="32">
  <PromulgateBody>
    <PromulgateStatement>朕臺灣總督府稅關官制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>明治三十二年八月十二日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>侯爵</MinisterialTitle>
      <Name>山縣有朋</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>內務大臣</MinisterialTitle>
      <MinisterialTitle>侯爵</MinisterialTitle>
      <Name>西鄕從道</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第三百七十一號</LawNum>
  <LawBody>
    <LawTitle>臺灣總督府稅關官制</LawTitle>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>第一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>臺灣總督府稅關ハ臺灣總督ノ管理ニ屬シ左ノ事務ヲ掌ル</Sentence>
          </ParagraphSentence>
          <Item Num="1">
            <ItemTitle>一</ItemTitle>
            <ItemSentence>
              <Sentence>關稅、噸稅、出港稅及稅關諸收入ニ關スル事項</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="2">
            <ItemTitle>二</ItemTitle>
            <ItemSentence>
              <Sentence>保稅倉庫其ノ他ノ倉庫ニ關スル事項</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="3">
            <ItemTitle>三</ItemTitle>
            <ItemSentence>
              <Sentence>船舶及貨物ノ取締ニ關スル事項</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="4">
            <ItemTitle>四</ItemTitle>
            <ItemSentence>
              <Sentence>關稅規則及噸稅規則犯則者ノ處分ニ關スル事項</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="5">
            <ItemTitle>五</ItemTitle>
            <ItemSentence>
              <Sentence>關稅通路ノ取締ニ關スル事項</Sentence>
            </ItemSentence>
          </Item>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>第二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>左ノ四港ニ稅關ヲ置ク</Sentence>
          </ParagraphSentence>
          <List>
            <ListSentence>
              <Sentence>淡水</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>安平</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>基隆</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>打狗</Sentence>
            </ListSentence>
          </List>
        </Paragraph>
      </Article>
      <Article Num="3">
        <ArticleTitle>第三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關ニ稅關長一人ヲ置ク奏任トス</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>淡水稅關長ハ基隆稅關長安平稅關長ハ打狗稅關長ヲ兼ヌ</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="4">
        <ArticleTitle>第四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關ヲ通シテ左ノ職員ヲ置ク</Sentence>
          </ParagraphSentence>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>鑑定官</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>奏任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>二人</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>屬</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>判任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>四十八人</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>監視</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>判任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>二十四人</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>鑑定官補</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>判任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>十一人</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>監吏</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>判任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>百三十四人</Sentence>
              </Column>
            </ListSentence>
          </List>
        </Paragraph>
      </Article>
      <Article Num="5">
        <ArticleTitle>第五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關長ハ臺灣總督ノ指揮ヲ承ケ稅關ニ關スル一切ノ事務ヲ掌理ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="6">
        <ArticleTitle>第六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鑑定官ハ稅關長ノ指揮ヲ承ケ貨物ノ檢査鑑定ニ關スル事務ヲ掌理ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="7">
        <ArticleTitle>第七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>屬ハ稅關出張所長タル者ノ外上官ノ指揮ヲ承ケ庶務ニ從事ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="8">
        <ArticleTitle>第八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>監視ハ稅關監視部長若ハ稅關監視署長タル者ノ外上官ノ指揮ヲ承ケ關稅警察及犯則處分ニ關スル事務ニ從事ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="9">
        <ArticleTitle>第九條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鑑定官補ハ上官ノ指揮ヲ承ケ貨物ノ檢査鑑定ニ從事ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="10">
        <ArticleTitle>第十條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>監吏ハ稅關監視署長タル者ノ外上官ノ指揮ヲ承ケ關稅警察及犯則處分ニ關スル事務ニ從事ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="11">
        <ArticleTitle>第十一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關ニ稅關監視部ヲ置ク</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>監視部ニ部長一人ヲ置ク監視ヲ以テ之ニ充ツ</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="3">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關監視部長ハ稅關長ノ指揮ヲ承ケ關稅警察及犯則處分ニ關スル事務ヲ掌理ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="12">
        <ArticleTitle>第十二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關管轄區域內必要ナル場所ニ稅關出張所及稅關監視署ヲ置クコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關出張所ノ名稱位置及管轄區域竝稅關監視署ノ名稱位置ハ臺灣總督之ヲ定ム</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="13">
        <ArticleTitle>第十三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關出張所ニ所長一人ヲ置キ屬ヲ以テ之ニ充ツ</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="14">
        <ArticleTitle>第十四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關監視署ニ署長一人ヲ置ク監視若ハ監吏ヲ以テ之ニ充ツ</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="15">
        <ArticleTitle>第十五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關出張所長ハ稅關長ノ指揮ヲ承ケ其ノ管轄內ノ稅關事務ヲ掌理ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="16">
        <ArticleTitle>第十六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關監視署長ハ稅關長ノ指揮ヲ承ケ關稅警察及犯則處分ニ關スル事務ヲ掌理ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Article Num="17">
        <ArticleTitle>第十七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本令ハ發布ノ日ヨリ施行ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="18">
        <ArticleTitle>第十八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本令施行ノ際監吏監吏補ニシテ別ニ辭令書ヲ交付セラレサルトキハ監吏ハ監視ニ監吏補ハ監吏ニ任セラレタルモノトス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
    </SupplProvision>
  </LawBody>
</Law>