<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Taisho" Lang="ja" LawType="Act" Num="6" PromulgateDay="23" PromulgateMonth="3" Year="7">
  <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>大正七年三月二十二日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>伯爵</MinisterialTitle>
      <Name>寺內正毅</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>勝田主計</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第六號</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>第一條ノ六中「稗」ノ下ニ「、玉蜀黍、馬鈴薯」ヲ加フ</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <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濁酒</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>一石ニ付二十圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>第二種</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>酒精分二十三度以下ノ淸酒、白酒及酒精分三十度以下ノ味淋、燒酎</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>一石ニ付二十三圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>第三種</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>酒精分三十五度以下ノ燒酎</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>一石ニ付二十九圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>第四種</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>酒精分四十度以下ノ燒酎</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>一石ニ付三十五圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>第五種</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>酒精分四十五度以下ノ燒酎</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>一石ニ付四十一圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>第六種</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>酒精分二十度ヲ超ユル濁酒、酒精分二十三度ヲ超ユル淸酒、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>一石ニ付酒精分一度每ニ一圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第五條中「百石」ヲ「三百石」ニ、「五十石」ヲ「百石」ニ、「五石」ヲ「十石」ニ、「第四條第一項ノ稅率」ヲ「濁酒ニ在リテハ一石ニ付二十圓、淸酒又ハ燒酎ニ在リテハ一石ニ付二十三圓ノ割合」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第八條第二項但書ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Sentence Function="proviso">但シ命令ノ定ムル所ニ依リ淸酒ハ査定石數百分ノ五以內ノ滓引減量及貯藏減量ヲ、味淋ハ査定石數百分ノ二以內ノ滓引減量ヲ控除スルコトヲ得</Sentence>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第三十三條中「處罰又ハ處分セラレタル者」ヲ「處罰若ハ處分セラレタル者又ハ三年以上引續キ酒類ヲ製造セサル者」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法ハ大正七年四月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>酒類製造ノ免許ヲ受ケ本法施行ノ際現ニ酒類製造者タルモノニ限リ第五條ノ規定ノ適用ニ付テハ當分ノ內仍從前ノ例ニ依ル</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="3">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>酒類製造ノ免許ヲ受ケタル者ニシテ本法施行前ヨリ引續キ酒類ヲ製造セサルモノニ付テハ第三十三條第一項ノ期間ハ本法施行ノ日ヨリ之ヲ起算ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>