<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="Act" Num="18" PromulgateDay="16" PromulgateMonth="3" Year="41">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル酒造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>明治四十一年三月十六日</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>
      <Name>松田正久</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第十八號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>酒造稅法中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第四條第一項ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph Num="1">
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>酒類ヲ製造スル者ニハ其ノ造石數ニ應シ左ノ割合ヲ以テ造石稅ヲ課ス</Sentence>
              </ParagraphSentence>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>第一種</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>酒精分二十度以下ノ淸酒、濁酒、白酒及酒精分三十度以下ノ味淋、燒酎</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>一石ニ付</Sentence>
                  </Column>
                  <Column Num="4">
                    <Sentence>金二十圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>第二種</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>酒精分三十五度以下ノ燒酎</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>一石ニ付</Sentence>
                  </Column>
                  <Column Num="4">
                    <Sentence>金二十五圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>第三種</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>酒精分四十度以下ノ燒酎</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>一石ニ付</Sentence>
                  </Column>
                  <Column Num="4">
                    <Sentence>金三十圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>第四種</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>酒精分四十五度以下ノ燒酎</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>一石ニ付</Sentence>
                  </Column>
                  <Column Num="4">
                    <Sentence>金三十五圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>第五種</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>酒精分二十度ヲ超ユル淸酒、濁酒、白酒、酒精分三十度ヲ超ユル味淋及酒精分四十五度ヲ超ユル燒酎</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>一石ニ付</Sentence>
                  </Column>
                  <Column Num="4">
                    <Sentence>酒精分一度每ニ金一圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="7">
              <ArticleTitle>第七條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>第三十三條ニ依リ酒類製造ノ免許ヲ取消シタルトキ又ハ酒類ヲ製造スル者納稅保證物ノ免除ヲ得スシテ保證物ノ提供ヲ爲ササルトキハ前條ノ納期ニ拘ラス造石稅ノ全部又ハ一部ヲ徵收スルコトヲ得</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>前項ノ場合及國稅徵收法第四條ノ一ニ依リ造石稅ヲ徵收スル場合ニ於テハ納稅ノ擔保トシテ酒類ヲ差押フルコトヲ得</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="22">
              <ArticleTitle>第二十二條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>免許ヲ受ケスシテ酒類ヲ製造シタル者ハ三十圓以上五千圓以下ノ罰金ニ處シ仍其ノ製造ニ係ル酒類及其ノ容器、器具、器械ヲ沒收ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>前項ノ酒類ニ付テハ第六條ノ納期ニ拘ラス其ノ造石稅ヲ徵收ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="33">
              <ArticleTitle>第三十三條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>第二十四條乃至第二十八條ニ依リ處罰又ハ處分セラレタル者ニ對シテハ政府ハ酒類製造ノ免許ヲ取消スコトヲ得</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>前項ニ依リ免許ヲ取消シタル場合ニ於テ必要アリト認ムルトキハ命令ノ定ムル所ニ依リ一定ノ期間內製成其ノ他必要ノ行爲ヲ繼續セシムルコトヲ得此ノ場合ニ於テハ本法ノ規定ヲ適用ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第三十四條中「製造ヲ廢止スルモ」ヲ「製造ノ免許ヲ取消サレタル場合ニ於テモ」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="35_2">
              <ArticleTitle>第三十五條ノ二</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence Function="main" Num="1">此ノ稅法ヲ施行セサル地ニ於テ製造シタル酒類ハ此ノ稅法ト同一ノ稅率ヲ有スル法規ヲ其ノ地ニ於テ施行スル迄ハ此ノ稅法施行地ニ移入スルコトヲ得ス犯ス者ハ其ノ酒類ノ石數ニ應シ第四條ノ稅率ニ從テ算出シタル稅額五倍ニ相當スル罰金ニ處ス</Sentence>
                  <Sentence Function="proviso" Num="2">但シ五十圓ヲ下ルコトヲ得ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>前項ノ酒類及其ノ容器ハ何人ノ所有ニ屬スルヲ問ハス之ヲ沒收ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第三十八條乃至第四十條ヲ削ル</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence Function="main" Num="1">本法ハ公布ノ日ヨリ之ヲ施行ス</Sentence>
          <Sentence Function="proviso" Num="2">但シ第三十八條削除ニ關スル規定ハ明治四十一年十月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>非常特別稅法中酒造稅法ニ依ル酒類及沖繩縣酒類出港稅ニ關スル規定ハ之ヲ廢止ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>