<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Taisho" Lang="ja" LawType="ImperialOrder" Num="169" PromulgateDay="24" PromulgateMonth="5" Year="9">
  <PromulgateBody>
    <PromulgateStatement>朕明治三十三年勅令第八十一號府縣稅徵收ニ關スル件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>大正九年五月二十二日</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>勅令第百六十九號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>明治三十三年勅令第八十一號中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條ニ左ノ一項ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph>
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>府縣ハ內務大臣及大藏大臣ノ指定シタル府縣稅ニ付テハ第一項ノ規定ニ拘ラス其ノ徵收ノ便宜ヲ有スル者ヲシテ之ヲ徵收セシムルコトヲ得</Sentence>
              </ParagraphSentence>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第四條中「前二項」ヲ「第一項及第二項」ニ改メ同條第二項ノ次ニ左ノ二項ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph Num="3">
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>第一條第三項ノ府縣稅ニ付テハ前二項ノ例ニ依ラス徵收セシムルコトヲ得</Sentence>
              </ParagraphSentence>
            </Paragraph>
            <Paragraph Num="4">
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>第一條第二項、第二條、第三條及第五條第四項第五項ノ規定ハ前項ノ規定ニ依リ徵收スル府縣稅ニ關シ之ヲ準用ス</Sentence>
              </ParagraphSentence>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第五條第二項ノ次ニ左ノ一項ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph Num="3">
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>第一條第三項ノ府縣稅納稅人ハ其ノ稅金ヲ徵收義務者ニ拂込ムニ依リテ納稅ノ義務ヲ了ス</Sentence>
              </ParagraphSentence>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第六條ニ左ノ三項ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph>
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>第一條第三項ノ規定ニ依ル徵收義務者ハ徵收スヘキ府縣稅ヲ府縣知事ノ指定シタル期日迄ニ府縣金庫又ハ郵便官署ニ拂込ムヘシ</Sentence>
              </ParagraphSentence>
            </Paragraph>
            <Paragraph>
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>前項ノ府縣稅ヲ定期內ニ拂込マサルトキハ府縣知事又ハ其ノ委任ヲ受ケタル官吏吏員ハ相當ノ期限ヲ指定シ督促狀ヲ發スヘシ</Sentence>
              </ParagraphSentence>
            </Paragraph>
            <Paragraph>
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>第七條ノ二乃至第十條ノ規定ハ第四項ノ規定ニ依ル拂込金ニ關シ之ヲ準用ス</Sentence>
              </ParagraphSentence>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第十條中「又ハ共同事業ニ因リ生シタル物件」ヲ「、共同事業ニ因リ生シタル物件又ハ共同行爲」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ大正九年六月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>