<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Taisho" Lang="ja" LawType="Act" Num="29" PromulgateDay="29" PromulgateMonth="3" Year="8">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル時局ノ影響ニ因ル地方稅制限擴張ニ關スル法律ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>大正八年三月二十八日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>原敬</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <MinisterialTitle>男爵</MinisterialTitle>
      <Name>高橋是淸</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>內務大臣</MinisterialTitle>
      <Name>床次竹二郞</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第二十九號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence Function="main" Num="1">北海道、府縣及市區町村ハ當分ノ內時局ノ影響ニ因リ必要ナル費用ニ充ツル爲內務大臣及大藏大臣ノ許可ヲ受ケ明治四十一年法律第三十七號第一條乃至第三條ノ制限ヲ超過シテ課稅スルコトヲ得</Sentence>
          <Sentence Function="proviso" Num="2">但シ左ノ限度ヲ超ユルコトヲ得ス</Sentence>
        </ParagraphSentence>
        <Item Num="1">
          <ItemTitle>一</ItemTitle>
          <ItemSentence>
            <Sentence>北海道、府縣ニ在リテハ明治四十一年法律第三十七號第一條乃至第三條ニ於テ北海道、府縣ニ付規定シタル各稅ノ制限率又ハ制限額ノ百分ノ八十</Sentence>
          </ItemSentence>
        </Item>
        <Item Num="2">
          <ItemTitle>一</ItemTitle>
          <ItemSentence>
            <Sentence>市區町村ニ在リテハ明治四十一年法律第三十七號第一條乃至第三條ニ於テ市區町村ニ付規定シタル各稅ノ制限率又ハ制限額ノ百分ノ六十</Sentence>
          </ItemSentence>
        </Item>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>前項ノ規定ハ明治四十一年法律第三十七號第四條ノ場合ニ之ヲ準用ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="3">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>明治四十一年法律第三十七號第五條第三項ノ規定ハ前二項ノ場合ニ之ヲ準用ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法ハ大正八年度ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>