<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="Act" Num="11" PromulgateDay="1" PromulgateMonth="4" Year="37">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル間接國稅犯則者處分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>法律第十一號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>間接國稅犯則者處分法中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <NewProvision>
            <Article Num="11">
              <ArticleTitle>第十一條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>犯則事件ノ證憑集取ハ事件發見地ヲ所轄スル稅務監督局又ハ稅務署ノ收稅官吏之ヲ爲ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>稅務監督局收稅官吏ノ集取シタル證憑ハ之ヲ所轄稅務署收稅官吏ニ引繼クヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="3">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>同一犯則事件ニ付數箇所ニ於テ發見セラレタル時ハ各發見地ニ於テ集取セラレタル證憑ハ之ヲ最初ノ發見地所轄稅務署ノ收稅官吏ニ引繼クヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第十二條中「所屬稅務署」ヲ「所屬稅務監督局又ハ所屬稅務署」ニ「他ノ稅務署」ヲ「他ノ稅務監督局又ハ稅務署」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第七條第十三條第十四條第十七條第十九條中「稅務管理局長」ヲ「稅務署長」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
  </LawBody>
</Law>