<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="Act" Num="26" PromulgateDay="29" PromulgateMonth="3" Year="40">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル輸入原料砂糖戾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>明治四十年三月二十八日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>侯爵</MinisterialTitle>
      <Name>西園寺公望</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <MinisterialTitle>法學博士</MinisterialTitle>
      <Name>阪谷芳郞</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第二十六號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>輸入原料砂糖戾稅法中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條第一項ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph Num="1">
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>輸入ノ砂糖ニシテ和蘭標本色相第十五號未滿ノモノヲ原料トシ政府ノ承認ヲ得テ精製糖又ハ氷砂糖ヲ製造シタル者ハ其ノ原料砂糖ノ數量ヨリ製造ノ際生成シタル和蘭標本色相第十五號未滿ノ砂糖ノ數量ヲ控除シタル數量ニ對シ左ノ割合ヲ以テ算出シタル金額ノ下付ヲ政府ニ請求スルコトヲ得</Sentence>
              </ParagraphSentence>
              <Item Num="1">
                <ItemTitle>一</ItemTitle>
                <ItemSentence>
                  <Sentence>製品ヲ內地消費ニ供スルトキ</Sentence>
                </ItemSentence>
                <Subitem1 Num="1">
                  <Subitem1Title>イ</Subitem1Title>
                  <Subitem1Sentence>
                    <Sentence>和蘭標本色相第八號未滿ノモノヲ原料トシタルトキハ百斤ニ付金一圓四十五錢</Sentence>
                  </Subitem1Sentence>
                </Subitem1>
                <Subitem1 Num="2">
                  <Subitem1Title>ロ</Subitem1Title>
                  <Subitem1Sentence>
                    <Sentence>和蘭標本色相第十五號未滿ノモノヲ原料トシタルトキハ百斤ニ付金一圓九十五錢</Sentence>
                  </Subitem1Sentence>
                </Subitem1>
              </Item>
              <Item Num="2">
                <ItemTitle>二</ItemTitle>
                <ItemSentence>
                  <Sentence>製品ヲ外國ニ輸出スルトキ</Sentence>
                </ItemSentence>
                <Subitem1 Num="1">
                  <Subitem1Title>イ</Subitem1Title>
                  <Subitem1Sentence>
                    <Sentence>和蘭標本色相第八號未滿ノモノヲ原料トシタルトキハ百斤ニ付金一圓六十五錢</Sentence>
                  </Subitem1Sentence>
                </Subitem1>
                <Subitem1 Num="2">
                  <Subitem1Title>ロ</Subitem1Title>
                  <Subitem1Sentence>
                    <Sentence>和蘭標本色相第十五號未滿ノモノヲ原料トシタルトキハ百斤ニ付金二圓二十五錢</Sentence>
                  </Subitem1Sentence>
                </Subitem1>
              </Item>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第四條中「明治四十年三月三十一日」ヲ「明治四十二年三月三十一日」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法ハ明治四十年四月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>