<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="ImperialOrder" Num="38" PromulgateDay="16" PromulgateMonth="3" Year="41">
  <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>勅令第三十八號</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>第十條中「、酒精含有飮料」ヲ削ル</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="21">
              <ArticleTitle>第二十一條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>保證物ノ種類ハ左ニ揭クルモノニ限ル</Sentence>
                </ParagraphSentence>
                <Item Num="1">
                  <ItemTitle>一</ItemTitle>
                  <ItemSentence>
                    <Sentence>金錢</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="2">
                  <ItemTitle>二</ItemTitle>
                  <ItemSentence>
                    <Sentence>稅務署長ニ於テ確實ト認ムル有價證券</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="3">
                  <ItemTitle>三</ItemTitle>
                  <ItemSentence>
                    <Sentence>土地</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="4">
                  <ItemTitle>四</ItemTitle>
                  <ItemSentence>
                    <Sentence>火災保險ニ附シタル建物</Sentence>
                  </ItemSentence>
                </Item>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="22">
              <ArticleTitle>第二十二條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>保證物ノ保證價格ハ特別ノ規定アルモノヲ除クノ外稅務署長ノ定ムル所ニ依ル</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第二十四條中「證券、債券」ヲ「有價證券」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="42_2">
              <ArticleTitle>第四十二條ノ二</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>酒造稅法第三十三條ニ依リ酒類製造ノ免許ヲ取消シタル場合ニ於テ酒母、醪其ノ他半製品現存スルトキハ稅務署長ハ酒類製造主ノ申請ニ依リ相當期間ヲ定メテ製成其ノ他必要ノ行爲ヲ繼續セシムヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ公布ノ日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>