<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="ImperialOrder" Num="49" PromulgateDay="11" PromulgateMonth="4" Year="34">
  <PromulgateBody>
    <PromulgateStatement>朕臺灣總督府稅關官制ノ改正ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>明治三十四年四月十日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>侯爵</MinisterialTitle>
      <Name>伊藤博文</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>內務大臣</MinisterialTitle>
      <MinisterialTitle>文學博士</MinisterialTitle>
      <MinisterialTitle>男爵</MinisterialTitle>
      <Name>末松謙澄</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第四十九號</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、出港稅、噸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>臺灣關稅規則、臺灣輸出稅及出港稅規則、臺灣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>左ノ二港ニ稅關ヲ置ク</Sentence>
          </ParagraphSentence>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>臺北縣管下</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>淡水</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>臺南縣管下</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>安平</Sentence>
              </Column>
            </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>淡水稅關長ハ安平稅關長ヲ兼ヌ</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>事務官</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>一人</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>奏任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>鑑定官</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>二人</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>奏任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>屬</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>四十八人</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>判任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>監視</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>二十人</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>判任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>鑑定官補</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>十五人</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>判任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>監吏</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>百三十四人</Sentence>
              </Column>
              <Column Num="4">
                <Sentence>判任</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監督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>事務官ハ稅關長ノ事務ヲ助ク</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關長事故アルトキハ其ノ職務ヲ代理ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="7">
        <ArticleTitle>第七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鑑定官ハ稅關長ノ命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="8">
        <ArticleTitle>第八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>屬ハ稅關支署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="9">
        <ArticleTitle>第九條</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者ノ處分ニ關スル事務ニ從事ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="10">
        <ArticleTitle>第十條</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="11">
        <ArticleTitle>第十一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>監吏ハ關稅監視署長タル者ノ外上官ノ指揮ヲ承ケ關稅警察及犯則者ノ處分ニ關スル事務ニ從事ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="12">
        <ArticleTitle>第十二條</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>稅關監視部ニ部長一人ヲ置キ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者ノ處分ニ關スル事務ヲ掌理ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="13">
        <ArticleTitle>第十三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關管轄區域內必要ナル場所ニ稅關支署及稅關監視署ヲ置クコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關支署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="14">
        <ArticleTitle>第十四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關支署ニ支署長一人ヲ置キ屬ヲ以テ之ニ充ツ</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關支署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="15">
        <ArticleTitle>第十五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅關監視署ニ署長一人ヲ置キ監視若ハ監吏ヲ以テ之ニ充ツ</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <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者ノ處分ニ關スル事務ヲ掌理ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ明治三十四年四月十五日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>