<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Meiji" Lang="ja" LawType="Act" Num="64" PromulgateDay="15" PromulgateMonth="6" Year="43">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル登錄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>明治四十三年六月十四日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣兼大藏大臣</MinisterialTitle>
      <MinisterialTitle>侯爵</MinisterialTitle>
      <Name>桂太郞</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第六十四號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>登錄稅法中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第三條ノ二中「鐵道抵當原簿」ノ下ニ「、輕便鐵道抵當原簿」ヲ加フ</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第六條第五項中「又ハ產業組合中央會」ヲ「、產業組合中央會又ハ漁業組合、漁業組合聯合會」ニ、「組合原簿」ヲ「產業組合原簿又ハ產業組合聯合會原簿」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="10">
              <ArticleTitle>第十條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>著作權ニ關シ登錄ヲ受クルトキハ左ノ區別ニ從ヒ登錄稅ヲ納ムヘシ</Sentence>
                </ParagraphSentence>
                <Item Num="1">
                  <ItemTitle>一</ItemTitle>
                  <ItemSentence>
                    <Sentence>著作權ノ移轉</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金一圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル移轉</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="2">
                  <ItemTitle>二</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>著作權ヲ目的トスル質權ノ設定</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>債權金額</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>千分ノ六</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="3">
                  <ItemTitle>三</ItemTitle>
                  <ItemSentence>
                    <Sentence>前號ノ權利ノ移轉</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル移轉</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金一圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="4">
                  <ItemTitle>四</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>無名又ハ變名著作物ノ著作者ノ實名登錄</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金二圓</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="5">
                  <ItemTitle>五</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>登錄ノ更正、變更又ハ抹消</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金二十錢</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>債權金額ニ因リ課稅額ヲ定ムル場合ニ於テ一定ノ債權金額ナキトキハ債權ノ目的タルモノノ價格ヲ以テ債權金額ト看做ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="15_2">
              <ArticleTitle>第十五條ノ二</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>漁業權又ハ入漁權ニ關シ免許漁業原簿ニ登錄ヲ受クルトキハ左ノ區別ニ從ヒ登錄稅ヲ納ムヘシ</Sentence>
                </ParagraphSentence>
                <Item Num="1">
                  <ItemTitle>一</ItemTitle>
                  <ItemSentence>
                    <Sentence>漁業權ノ移轉</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金一圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル移轉</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="2">
                  <ItemTitle>二</ItemTitle>
                  <ItemSentence>
                    <Sentence>漁業權ノ持分ノ移轉</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金二十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル移轉</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金一圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="3">
                  <ItemTitle>三</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>入漁權ノ設定</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金三圓</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="4">
                  <ItemTitle>四</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>入漁權ノ保存</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金五十錢</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="5">
                  <ItemTitle>五</ItemTitle>
                  <ItemSentence>
                    <Sentence>入漁權ノ移轉</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル移轉</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金二圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="6">
                  <ItemTitle>六</ItemTitle>
                  <ItemSentence>
                    <Sentence>入漁權ノ持分ノ移轉</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル移轉</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="7">
                  <ItemTitle>七</ItemTitle>
                  <ItemSentence>
                    <Sentence>賃借權ノ取得</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金五十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル取得</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金二圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="8">
                  <ItemTitle>八</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>先取特權ノ保存又ハ取得</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>債權金額又ハ工事費用豫算金額</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>千分ノ六</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="9">
                  <ItemTitle>九</ItemTitle>
                  <ItemSentence>
                    <Sentence>抵當權ノ設定又ハ移轉</Sentence>
                  </ItemSentence>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>設定</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>債權金額</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>千分ノ六</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金一圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>相續以外ノ原因ニ因ル移轉</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>每一件</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>金二圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Item>
                <Item Num="10">
                  <ItemTitle>十</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>競賣、强制管理ノ申立</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>債權金額</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>千分ノ六</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="11">
                  <ItemTitle>十一</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>假差押、假處分</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>債權金額</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>千分ノ四</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="12">
                  <ItemTitle>十二</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>抵當アル債權ノ差押</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>債權金額</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>千分ノ六</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="13">
                  <ItemTitle>十三</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>請求又ハ申立ニ因リ抹消セラレタル登錄ノ囘復</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金二十錢</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="14">
                  <ItemTitle>十四</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>假登錄</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金二十錢</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="15">
                  <ItemTitle>十五</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>附記登錄</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金十錢</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
                <Item Num="16">
                  <ItemTitle>十六</ItemTitle>
                  <ItemSentence>
                    <Column Num="1">
                      <Sentence>登錄ノ更正、變更又ハ抹消</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>每一件</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金十錢</Sentence>
                    </Column>
                  </ItemSentence>
                </Item>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>債權金額ニ因リ課稅額ヲ定ムル場合ニ於テ一定ノ債權金額ナキトキハ債權ノ目的タルモノノ價格ヲ以テ債權金額ト看做ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法施行ノ期日ハ各條ニ付勅令ヲ以テ之ヲ定ム</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>