<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Taisho" Lang="ja" LawType="ImperialOrder" Num="582" PromulgateDay="28" PromulgateMonth="12" Year="9">
  <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>大正九年十二月二十七日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>原敬</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <MinisterialTitle>子爵</MinisterialTitle>
      <Name>高橋是淸</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第五百八十二號</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>第二十一條中「稅務署長ニ於テ確實ト認ムル有價證券」ヲ「國債」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="23">
              <ArticleTitle>第二十三條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>金錢又ハ無記名國債證券ヲ保證物トシテ提供スルトキハ之ヲ供託シ其ノ供託受領證ヲ所轄稅務署ニ提出スヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="2">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>登錄國債ヲ保證物トシテ提供スルトキハ擔保ノ登錄ヲ受ケ其ノ登錄濟通知書ヲ所轄稅務署ニ提出スヘシ乙種國債登錄簿ニ登錄シタルモノニ在リテハ尙記名國債證券ヲ供託シ其ノ供託受領證ヲ提出スヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="3">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>土地又ハ建物ヲ保證物トシテ提供スルトキハ稅務署ニ於テ抵當權ノ登記ヲ登記所ニ囑託スヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第二十四條中「有價證券」ヲ「國債」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ大正十年四月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令施行前提供シタル國債以外ノ有價證券ハ本令施行ノ日ヨリ五年ヲ限リ本令ノ規定ニ拘ラス仍其ノ效力ヲ有ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>