<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="Act" Num="8" PromulgateDay="1" PromulgateMonth="4" Year="37">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル自家用醬油稅法中改正法律ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>明治三十七年三月三十一日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>伯爵</MinisterialTitle>
      <Name>桂太郞</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <MinisterialTitle>男爵</MinisterialTitle>
      <Name>曾禰荒助</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第八號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>自家用醬油稅法中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <NewProvision>
            <Article Num="3">
              <ArticleTitle>第三條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>自家用醬油製造人ハ其ノ製造見積高ニ依リ每年左ノ製造稅ヲ納ムヘシ</Sentence>
                </ParagraphSentence>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>第一種</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>一石未滿</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金五十錢</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>第二種</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>二石未滿</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金一圓</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>第三種</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>三石未滿</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金二圓</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>第四種</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>四石未滿</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金三圓</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>第五種</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>五石以下</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金四圓</Sentence>
                    </Column>
                  </ListSentence>
                </List>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="11">
              <ArticleTitle>第十一條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>左ニ記載スル者ニハ本法ヲ適用セス</Sentence>
                </ParagraphSentence>
                <Item Num="1">
                  <ItemTitle>一</ItemTitle>
                  <ItemSentence>
                    <Sentence>醬油製造營業人、醬油請賣人</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="2">
                  <ItemTitle>二</ItemTitle>
                  <ItemSentence>
                    <Sentence>料理店、飮食店、旅人宿營業人</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="3">
                  <ItemTitle>三</ItemTitle>
                  <ItemSentence>
                    <Sentence>前二號ノ者ト同居スル者</Sentence>
                  </ItemSentence>
                </Item>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence Function="main" Num="1">本法ニ依リ免許ヲ受ケタル者前項各號ニ該當スルニ至リタルトキハ本法ニ依ル免許ヲ以テ醬油稅則ニ依ル免許ト看做シ以後製造ニ係ル醬油ニハ同稅則ヲ適用ス</Sentence>
                  <Sentence Function="proviso" Num="2">但シ其ノ年ノ製造稅ハ之ヲ免除セス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法ハ發布ノ日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>醬油稅則ニ依リ自家用醬油製造ノ申吿ヲ爲シタル者ハ本法ニ依リ免許ヲ受ケタル者ト看做ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>