<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="Act" Num="9" PromulgateDay="1" PromulgateMonth="1" Year="38">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル登錄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>明治三十七年十二月三十一日</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>法律第九號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>登錄稅法中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第二條第一項第一號中「千分ノ七」及第二號中「千分ノ十五」ヲ「千分ノ五」ニ改メ第二十號ヲ削ル</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第三條第一項第二號中「千分ノ六」ヲ「千分ノ三」ニ改メ第十三號ヲ削ル</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="14">
              <ArticleTitle>第十四條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>鑛業權ニ關シ鑛業原簿ニ登錄ヲ受クルトキハ左ノ區別ニ從ヒ登錄稅ヲ納ムヘシ</Sentence>
                </ParagraphSentence>
                <Item Num="1">
                  <ItemTitle>一</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>試掘權ノ設定</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金七十五圓</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="2">
                  <ItemTitle>二</ItemTitle>
                  <ItemSentence>
                    <Sentence>試掘權ノ變更</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>增區又ハ增減區</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金三十五圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>減區</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金十圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="3">
                  <ItemTitle>三</ItemTitle>
                  <ItemSentence>
                    <Sentence>試掘權ノ移轉</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金十圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル移轉</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金三十五圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="4">
                  <ItemTitle>四</ItemTitle>
                  <ItemSentence>
                    <Sentence>採掘權ノ設定</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>新規登錄</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金百五十圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>鑛區合併</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五十圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>鑛區分割</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>設定鑛區每一箇</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五十圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="5">
                  <ItemTitle>五</ItemTitle>
                  <ItemSentence>
                    <Sentence>採掘權ノ變更</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>鑛區訂正</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五十圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>增區又ハ增減區</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金七十五圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>減區</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金二十圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="6">
                  <ItemTitle>六</ItemTitle>
                  <ItemSentence>
                    <Sentence>採掘權ノ移轉</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金二十圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル移轉</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金七十五圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="7">
                  <ItemTitle>七</ItemTitle>
                  <ItemSentence>
                    <Sentence>抵當權ノ設定</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>新規登錄</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>債權金額</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>千分ノ六</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>鑛業法第三十五條第二項ニ基キ爲シタル承諾及協定ニ因ル設定</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="8">
                  <ItemTitle>八</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>順位ノ變更ニ因ル抵當權ノ變更</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金十圓</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="9">
                  <ItemTitle>九</ItemTitle>
                  <ItemSentence>
                    <Sentence>抵當權ノ移轉</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル移轉</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金十圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="10">
                  <ItemTitle>十</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>共同鑛業權者ノ脫退</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金五圓</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="11">
                  <ItemTitle>十一</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>滯納處分以外ノ原因ニ因ル鑛業權又ハ抵當權ノ處分ノ制限</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>債權金額</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>千分ノ四</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="12">
                  <ItemTitle>十二</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>廢業ニ因ル鑛業權ノ消滅</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金五圓</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="13">
                  <ItemTitle>十三</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>登錄ノ更正、變更又ハ抹消</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金十錢</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>債權金額ニ因リ課稅額ヲ定ムル場合ニ於テ一定ノ債權金額ナキトキハ債權ノ目的タルモノノ價格ヲ以テ債權金額ト看做ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence Function="main" Num="1">本法ハ明治三十八年四月一日ヨリ之ヲ施行ス</Sentence>
          <Sentence Function="proviso" Num="2">但シ鑛業原簿ノ登錄ニ付テハ鑛業法施行ノ日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法施行前鑛業條例ニ依リ鑛業ニ關スル出願又ハ屆出ヲ爲シ旣ニ登錄稅ヲ納メタル者鑛業法ニ依リ其ノ事項ニ付鑛業原簿ニ登錄ヲ受クルトキハ更ニ登錄稅ヲ納ムルコトヲ要セス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>