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<Law Era="Meiji" Lang="ja" LawType="ImperialOrder" Num="3" PromulgateDay="1" PromulgateMonth="1" Year="38">
  <PromulgateBody>
    <PromulgateStatement>朕酒造稅法施行規則中改正ノ件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>大藏大臣</MinisterialTitle>
      <MinisterialTitle>男爵</MinisterialTitle>
      <Name>曾禰荒助</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第三號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>酒造稅法施行規則中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條第二項ヲ削ル</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="1_2">
              <ArticleTitle>第一條ノ二</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>左ノ各號ノ一ニ該當スルトキハ稅務署ハ酒類製造ノ免許ヲ與ヘサルヘシ</Sentence>
                </ParagraphSentence>
                <Item Num="1">
                  <ItemTitle>一</ItemTitle>
                  <ItemSentence>
                    <Sentence>市街地又ハ稅務署所在地ヨリ一里以上ノ距離アル場所ニ製造場ヲ設ケムトスルトキ但シ稅務署ニ於テ製造又ハ監督上特別ノ便宜アリト認ムルトキハ此ノ限ニ在ラス</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="2">
                  <ItemTitle>二</ItemTitle>
                  <ItemSentence>
                    <Sentence>酒造稅法若ハ本令ニ違反シタル者又ハ其ノ戶主、家族、同居者若ハ雇人其ノ他從業者又ハ稅務署ニ於テ取締上免許ヲ與フルニ不適當ト認ムル者カ免許ヲ申請シタルトキ</Sentence>
                  </ItemSentence>
                </Item>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="6_2">
              <ArticleTitle>第六條ノ二</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>酒類製造主其ノ製造場ヲ移轉セムトスルトキハ移轉先ノ所轄稅務署ニ申請シ其ノ許可ヲ受クヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="6_3">
              <ArticleTitle>第六條ノ三</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>酒類製造主其ノ製造ヲ廢止セムトスルトキハ免許取消申請書ヲ所轄稅務署ニ提出スヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="6_4">
              <ArticleTitle>第六條ノ四</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>變災其ノ他已ムヲ得サル事故ニ因リ酒造稅法第五條ノ制限石數以上ノ製造ヲ爲ササリシ事由ノ證明ハ酒造年度終了後三箇月以內ニ之ヲ爲スヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第三十五條第二項ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph Num="2">
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>收稅官吏ハ必要ナシト認ムルトキハ前項ノ封緘ヲ爲ササルコトヲ得</Sentence>
              </ParagraphSentence>
            </Paragraph>
            <Paragraph Num="3">
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>收稅官吏ハ必要ト認ムルトキハ酒粕又ハ原料用酒類ニ封緘其ノ他監督上必要ナル方法ヲ施スコトヲ得</Sentence>
              </ParagraphSentence>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="37">
              <ArticleTitle>第三十七條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>收稅官吏カ必要ト認メテ酒造用原料品ヲ指定シ其ノ使用前檢査ヲ受クヘキコトヲ命シタルトキハ酒類製造主ハ其ノ檢査ヲ受クヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="39">
              <ArticleTitle>第三十九條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>左ニ揭クル場合ニ於テ收稅官吏カ必要ト認メテ承認ヲ受クヘキコトヲ命シタルトキハ酒類製造主ハ其ノ承認ヲ受クヘシ</Sentence>
                </ParagraphSentence>
                <Item Num="1">
                  <ItemTitle>一</ItemTitle>
                  <ItemSentence>
                    <Sentence>熟成シタル酒母ヲ醪ニ仕込マムトスルトキ</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="2">
                  <ItemTitle>二</ItemTitle>
                  <ItemSentence>
                    <Sentence>熟成シタル醪ヲ酒母ニ代用シ添掛ヲ爲サムトスルトキ</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="3">
                  <ItemTitle>三</ItemTitle>
                  <ItemSentence>
                    <Sentence>酒母、醪又ハ原料用酒類ノ容器ヲ變換セムトスルトキ</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="4">
                  <ItemTitle>四</ItemTitle>
                  <ItemSentence>
                    <Sentence>仕込濟ノ醪ニ水ヲ混和セムトスルトキ</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="5">
                  <ItemTitle>五</ItemTitle>
                  <ItemSentence>
                    <Sentence>原料用酒類ノ用途ヲ變更セムトスルトキ</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="6">
                  <ItemTitle>六</ItemTitle>
                  <ItemSentence>
                    <Sentence>藏出前ニ於ケル自己製造ノ酒類ニ買入酒類ヲ混和シ又ハ割水ヲ爲サムトスルトキ</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="7">
                  <ItemTitle>七</ItemTitle>
                  <ItemSentence>
                    <Sentence>前各號ノ外收稅官吏カ指定シタル事項ヲ爲サムトスルトキ</Sentence>
                  </ItemSentence>
                </Item>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="43_2">
              <ArticleTitle>第四十三條ノ二</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>收稅官吏ハ酒類製造主及販賣主ノ營業ニ關シ職務上知得シタル事項ヲ他ニ漏洩スルコトヲ得ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ發布ノ日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>