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<Law Era="Meiji" Lang="ja" LawType="Act" Num="11" PromulgateDay="1" PromulgateMonth="1" Year="38">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル鹽專賣法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>農商務大臣</MinisterialTitle>
      <MinisterialTitle>男爵</MinisterialTitle>
      <Name>淸浦奎吾</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>鹽專賣法</LawTitle>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>第一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ハ鹽ノ專賣權ヲ有ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>第二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ハ便宜ノ地ニ鹽取扱所ヲ設置シ鹽ノ收納及賣渡ヲ取扱ハシム</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="3">
        <ArticleTitle>第三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽ハ政府又ハ政府ノ命ヲ受ケタル者ニ非サレハ之ヲ外國ヨリ輸入シ又ハ本法ヲ施行セサル地ヨリ移入スルコトヲ得ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="4">
        <ArticleTitle>第四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽ハ政府ノ許可ヲ受ケタル者ニ非サレハ之ヲ製造スルコトヲ得ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="5">
        <ArticleTitle>第五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence Function="main" Num="1">政府ヨリ賣渡シタル鹽ニ非サレハ所有シ、所持シ、讓渡シ、質入シ又ハ消費スルコトヲ得ス</Sentence>
            <Sentence Function="proviso" Num="2">但シ納付期日前若ハ正當ノ事由ニ因リ納付ヲ遲延シタル場合ニ於テ又ハ製造者ノ自家用ノ爲所有、所持スルハ此ノ限ニ在ラス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="6">
        <ArticleTitle>第六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ハ製鹽地ノ區域又ハ鹽ノ製造期間若ハ生產高ヲ制限スルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>前項ニ依ル制限ハ鹽ノ試製ニ之ヲ適用セス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="7">
        <ArticleTitle>第七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence Function="main" Num="1">鹽製造者ノ製造シタル鹽ハ政府之ヲ收納ス</Sentence>
            <Sentence Function="proviso" Num="2">但シ命令ノ定ムル制限數量以內ノ鹽ニシテ鹽製造者ノ自家用ニ供スルモノ又ハ政府ヨリ賣渡シタル鹽ニ依リ再製シタル鹽ハ此ノ限ニ在ラス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="8">
        <ArticleTitle>第八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽ノ賠償價格ハ政府之ヲ定メ豫メ公示スヘシ</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="9">
        <ArticleTitle>第九條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽ヲ製造セムトスル者ハ製鹽ノ方法、採鹹地名、地番、製鹽段別、製鹽場、貯藏場及一年ノ生產見込高ヲ定メ政府ニ申請シ許可ヲ受クヘシ之ヲ變更セムトスルトキ亦同シ</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="10">
        <ArticleTitle>第十條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽ノ製造業ト鹽ノ賣買業トハ同一ノ場所ニ於テ相兼ヌルコトヲ得ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence Function="proviso">但シ政府ノ賣渡シタル鹽ニ依リ再製スルハ此ノ限ニ在ラス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="11">
        <ArticleTitle>第十一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>相續ニ因リ鹽ノ製造ヲ承繼シタルトキハ其ノ旨政府ニ屆出ツヘシ</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>相續ニ因ルノ外鹽ノ製造ヲ承繼セムトスルトキハ政府ノ許可ヲ受クヘシ</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="12">
        <ArticleTitle>第十二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence Function="main" Num="1">鹽製造者鹽ノ製造ヲ廢止セムトスルトキハ少クトモ一箇月前ニ政府ニ申吿スヘシ</Sentence>
            <Sentence Function="proviso" Num="2">但シ政府ノ許可ヲ受ケテ製造ヲ廢止スルハ此ノ限ニ在ラス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="13">
        <ArticleTitle>第十三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽製造者本法又ハ本法ニ基キテ發スル命令ノ規定ニ違反シタルトキハ政府ハ製造ノ許可ヲ取消スコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="14">
        <ArticleTitle>第十四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence Function="main" Num="1">鹽製造者鹽ヲ製造シタルトキハ總テ之ヲ政府ニ納付スヘシ</Sentence>
            <Sentence Function="proviso" Num="2">但シ第七條但書ニ該當スルモノハ此ノ限ニ在ラス</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ハ鹽製造者ヲシテ前項ニ依リ納付スヘキ鹽ヲ其ノ指定シタル者ニ引渡スヘキコトヲ命スルコトヲ得此ノ場合ニ於テハ政府カ鹽ノ數量ヲ定メ引渡ヲ命シタルトキ製造者之ヲ政府ニ納付シタルモノト看做ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="15">
        <ArticleTitle>第十五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽製造者鹽ヲ納付シタルトキハ政府ハ鑑定人ヲシテ其ノ品質ヲ鑑定セシメ相當ノ賠償金ヲ交付スヘシ</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence Function="main" Num="1">製造者前項ノ鑑定ニ不服ナルトキハ再鑑定ヲ求ムルコトヲ得</Sentence>
            <Sentence Function="proviso" Num="2">但シ賠償金ノ請求ヲ爲シタルトキハ此ノ限ニ在ラス</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="3">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>再鑑定ニ關スル規定ハ命令ヲ以テ之ヲ定ム</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="16">
        <ArticleTitle>第十六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽製造者ノ納付セムトスル鹽ニシテ其ノ品質甚シク粗惡ナルモノニ付テハ政府ハ更ニ相當ノ處理ヲ爲シタル上納付スヘキコトヲ命スルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="17">
        <ArticleTitle>第十七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ハ鹽ノ製造又ハ包裝ノ方法、納付場所、納付期日及其ノ運搬通路ヲ定ムルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="18">
        <ArticleTitle>第十八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ハ定價ヲ以テ鹽ノ賣渡ヲ爲スヘシ</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>前項ノ定價ハ賠償金ヲ交付シテ收納シタル鹽ニ付テハ賣渡當時ノ品質ニ相當スル賠償金ニ一石ニ付金二圓五十錢又ハ百斤ニ付金一圓四十八錢ノ割合ノ金額ヲ加算シタルモノヲ超エテ之ヲ定ムルコトヲ得ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="19">
        <ArticleTitle>第十九條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>左ニ揭クル鹽ニ付テハ政府ハ命令ノ定ムル所ニ依リ特別ノ定價ヲ以テ之ヲ賣渡スコトヲ得</Sentence>
          </ParagraphSentence>
          <Item Num="1">
            <ItemTitle>一</ItemTitle>
            <ItemSentence>
              <Sentence>外國ニ輸出スルモノ</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="2">
            <ItemTitle>二</ItemTitle>
            <ItemSentence>
              <Sentence>命令ヲ以テ指定スル用途ニ使用スルモノ</Sentence>
            </ItemSentence>
          </Item>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>前條ニ依リテ賣渡シタル鹽ニシテ命令ノ定ムル用途ニ使用セラレタルトキハ命令ノ定ムル所ニ依リ交付金ヲ下付ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="20">
        <ArticleTitle>第二十條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ハ命令ヲ以テ定メタル數量以上ニ非サレハ鹽ノ賣渡ヲ爲サス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="21">
        <ArticleTitle>第二十一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽賣買業者ハ鹽ニ他物ヲ混和シテ販賣スルコトヲ得ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="22">
        <ArticleTitle>第二十二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽製造者及鹽賣買業者ハ帳簿ヲ調製シ政府ノ指示ニ從ヒ營業ニ關スル要件ヲ記載スヘシ</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="23">
        <ArticleTitle>第二十三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>當該官吏ハ採鹹地、製鹽場、貯藏場其ノ他鹽ノ所在ト認ムル場所ニ立入リ鹹水、鹽、器具、器械、建築物又ハ帳簿書類ヲ檢査スルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>當該官吏監督上必要ト認ムルトキハ前項ノ物件ニ封印ヲ施スコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="24">
        <ArticleTitle>第二十四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>當該官吏ハ運搬中ニ在ル鹽ヲ檢査シ其ノ出所及到著先ヲ質問スルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>前項ノ場合ニ於テ當該官吏監督上必要ト認メタルトキハ其ノ運搬ヲ停止シ又ハ荷物若ハ船車ニ封印ヲ施スコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="25">
        <ArticleTitle>第二十五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>左ノ各號ノ一ニ該當スル者ハ十圓以上五百圓以下ノ罰金ニ處シ其ノ犯罪ニ係ル鹽ハ之ヲ沒收ス旣ニ讓渡シ又ハ消費シタルトキハ第十八條ノ賣渡定價ニ相當スル金額ヲ追徵ス</Sentence>
          </ParagraphSentence>
          <Item Num="1">
            <ItemTitle>一</ItemTitle>
            <ItemSentence>
              <Sentence>第三條、第四條又ハ第五條ニ違反シタル者</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="2">
            <ItemTitle>二</ItemTitle>
            <ItemSentence>
              <Sentence>許可ヲ受ケサル土地ニ於テ鹽ヲ製造シタル者</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="3">
            <ItemTitle>三</ItemTitle>
            <ItemSentence>
              <Sentence>情ヲ知リテ政府ヨリ賣渡ササル鹽ヲ讓受ケタル者</Sentence>
            </ItemSentence>
          </Item>
        </Paragraph>
      </Article>
      <Article Num="26">
        <ArticleTitle>第二十六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽製造者正當ノ事由ナクシテ政府ノ指定シタル者ニ引渡ヲ爲ササルトキハ五圓以上五十圓以下ノ罰金ニ處ス政府ノ指定シタル運搬通路ニ依ラスシテ鹽ヲ運搬シタルトキ亦同シ</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="27">
        <ArticleTitle>第二十七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽製造者政府ノ定メタル製造期間外ニ於テ鹽ヲ製造シ又ハ政府ノ許可シタル場所以外ニ於テ鹽ヲ製造シ若ハ貯藏シタルトキハ五圓以上百圓以下ノ罰金ニ處シ其ノ犯罪ニ係ル鹽ハ之ヲ沒收ス情ヲ知リテ其ノ場所ヲ供與シタル者亦同シ</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="28">
        <ArticleTitle>第二十八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>前條ニ該當スル場合ヲ除クノ外鹽製造者許可ヲ受ケスシテ第九條ニ依リ許可ヲ受ケタル事項ヲ變更シタルトキハ三圓以上三十圓以下ノ罰金ニ處ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="29">
        <ArticleTitle>第二十九條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>第十條ニ違反シタル者ハ三圓以上三十圓以下ノ罰金ニ處ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="30">
        <ArticleTitle>第三十條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>第十一條又ハ第十二條ニ違反シタル者ハ二圓以上二十圓以下ノ罰金ニ處ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="31">
        <ArticleTitle>第三十一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽賣買業者第二十一條ノ規定ニ違反シタルトキハ五圓以上五十圓以下ノ罰金ニ處ス其ノ犯罪ニ係ル物件ハ之ヲ沒收ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="32">
        <ArticleTitle>第三十二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽製造者又ハ鹽賣買業者其ノ營業ニ關スル帳簿ヲ調製セス又ハ其ノ記載ヲ怠リ若ハ不正ノ記載ヲ爲シタルトキハ三圓以上三十圓以下ノ罰金ニ處ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="33">
        <ArticleTitle>第三十三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>當該官吏ノ尋問ニ對シ虛僞ノ答辯ヲ爲シ又ハ當該官吏ノ職務執行ヲ拒ミ、之ヲ忌避シ若ハ之ニ支障ヲ加ヘタル者ハ三圓以上三十圓以下ノ罰金ニ處ス其ノ刑法ニ正條アルモノハ刑法ニ依ル</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="34">
        <ArticleTitle>第三十四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ヨリ賣渡ササル鹽ニシテ犯人以外ノ所有ニ係ルモノハ政府之ヲ收納ス此ノ場合ニ於テハ他物ヲ混和シタル鹽ヲ除クノ外第十五條ニ準シ賠償金ヲ交付ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="35">
        <ArticleTitle>第三十五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法又ハ本法ニ基キテ發スル命令ノ規定ニ違反シタル者ニハ刑法ノ減輕、再犯加重及數罪俱發ノ例ヲ用井ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="36">
        <ArticleTitle>第三十六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence Function="main" Num="1">鹽製造者、鹽賣買業者カ未成年者又ハ禁治產者ナルトキハ本法又ハ本法ニ基キテ發スル命令ノ規定ニ依リ當業者ニ適用スヘキ罰則ハ之ヲ法定代理人ニ適用ス</Sentence>
            <Sentence Function="proviso" Num="2">但シ其ノ營業ニ關シ成年者ト同一ノ能力ヲ有スル未成年者ニ付テハ此ノ限ニ在ラス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="37">
        <ArticleTitle>第三十七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽製造者又ハ鹽賣買業者ハ其ノ代理人、戶主、家族、同居者、雇人其ノ他ノ從業者ニシテ其ノ業務ニ關シ本法又ハ本法ニ基キテ發スル命令ノ規定ニ違反シタルトキハ自己ノ指揮ニ出サルノ故ヲ以テ處罰ヲ免カルルコトヲ得ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="38">
        <ArticleTitle>第三十八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>間接國稅犯則者處分法及明治三十三年法律第五十二號ノ規定ハ本法又ハ本法ニ基キテ發スル命令ニ依ル犯罪ニ之ヲ準用ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>間接國稅犯則者處分法中收稅官吏及稅務署長ニ屬スル職務ヲ行フヘキ官吏ハ勅令ヲ以テ之ヲ定ム</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="39">
        <ArticleTitle>第三十九條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽製造者其ノ製造ノ許可ヲ取消サレ又ハ鹽製造者若ハ鹽賣買業者其ノ業務ヲ廢止スルモ製鹽場、貯藏場又ハ販賣場ニ鹽ノ現在スル間ハ仍本法ノ規定ヲ適用ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="40">
        <ArticleTitle>第四十條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法ニ依リ收納シタル鹽ノ賠償金ノ仕拂ニ關シテハ主任ノ官吏ニ現金前渡ヲ爲スコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Article Num="41">
        <ArticleTitle>第四十一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence Function="main" Num="1">本法ハ明治三十八年六月一日ヨリ之ヲ施行ス</Sentence>
            <Sentence Function="proviso" Num="2">但シ第四十四條第四項及第四十五條ハ此ノ限ニ在ラス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="42">
        <ArticleTitle>第四十二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法ハ勅令ヲ以テ指定シタル地方ニ之ヲ施行セス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="43">
        <ArticleTitle>第四十三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法施行ノ際鹽消費者ノ所有ニ係ル鹽ニ關シテハ第五條ヲ適用セス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="44">
        <ArticleTitle>第四十四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法施行ノ際製造者ノ所有又ハ所持スル鹽ハ政府ニ納付スヘシ此ノ場合ニ於テハ第十五條ニ準シ賠償金ヲ交付ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法施行ノ際販賣ノ目的ヲ以テ所有シ又ハ所持スル鹽ニ付テハ百斤ニ付金一圓三十錢ノ割合ニ依リ鹽稅ヲ納ムヘシ</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="3">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>前項ノ鹽ヲ所有シ又ハ所持スル者ハ其ノ數量及所在ヲ政府ニ申吿スヘシ申吿ヲ怠リ又ハ不正ノ申吿ヲ爲シタルトキハ其ノ數量ニ對スル稅金ノ三倍ニ相當スル罰金ニ處ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="4">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>鹽稅ノ徵收ニ關スル規定ハ命令ヲ以テ之ヲ定ム</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="5">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>第二項ニ依ル納稅濟ノ鹽ハ政府ノ賣渡シタル鹽ト看做ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="6">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>納稅期日前ニ於ケル鹽ノ所有又ハ所持ニ關シテハ第五條ヲ適用セス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="45">
        <ArticleTitle>第四十五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法發布前ヨリ鹽ヲ製造スル者ハ本法發布ノ日ヨリ三箇月以內ニ命令ノ定ムル所ニ依リ許可ヲ受クヘシ</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>前項ニ依リ許可ヲ受ケタル者ハ第九條ニ依リ許可ヲ受ケタル者ト看做ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="46">
        <ArticleTitle>第四十六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>本法施行ノ際鹽ヲ製造スル者ハ本法施行ノ日ヨリ一箇月以內ニ本法ニ依リ許可ヲ受クヘシ其ノ期間內ハ鹽ノ製造ヲ爲スコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
    </SupplProvision>
  </LawBody>
</Law>