<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Taisho" Lang="ja" LawType="ImperialOrder" Num="50" PromulgateDay="28" PromulgateMonth="3" Year="11">
  <PromulgateBody>
    <PromulgateStatement>朕織物消費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>
    <RegentSignature>攝政名</RegentSignature>
    <ApprovalDate>大正十一年三月二十七日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣兼大藏大臣</MinisterialTitle>
      <MinisterialTitle>子爵</MinisterialTitle>
      <Name>高橋是淸</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第五十號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>織物消費稅法施行規則中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第二十九條第二項ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph Num="2">
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>前項ノ織物組合ニ對シテハ左ノ二期ニ分チ每期間內ニ於テ其ノ取扱ヒタル織物中消費稅ヲ賦課シタル織物ノ課稅價額ノ千分ノ一ニ相當スル金額及其ノ點數每五百點ニ付一圓ノ割合ヲ以テ計算シタル金額ノ交付金ヲ交付ス此ノ場合ニ於テ五百點未滿ノ端數アルトキハ之ヲ五百點トシテ計算ス</Sentence>
              </ParagraphSentence>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>前期</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>其ノ年四月ヨリ同九月迄</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>後期</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>其ノ年十月ヨリ翌年三月迄</Sentence>
                  </Column>
                </ListSentence>
              </List>
            </Paragraph>
            <Paragraph>
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>前項ノ規定ニ依ル點數ノ計算方法ニ付テハ幅及長サノ長短ニ拘ラス一個又ハ一續ノ織物ニシテ之ニ納稅濟證印ノ押捺又ハ納稅濟證ノ貼付ヲ受クルモノヲ一點トス但シ數個又ハ數續ノ織物ヲ一括シ納稅濟證印ノ押捺又ハ納稅濟證ノ貼付ヲ受クル場合ニ於テハ其ノ一括每ニ之ヲ一點トス</Sentence>
              </ParagraphSentence>
            </Paragraph>
            <Paragraph>
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>織物組合カ一集合査定場ニ於テ一年度間每月少クトモ六囘以上織物消費稅査定ノ爲査定場ノ開設ヲ爲シタル場合ニ於テ當該査定場ノ取扱ニ係ル織物ニ付第二項ノ規定ニ依リ計算シタル一年度ノ交付金額カ百圓ニ滿タサルトキハ該査定場ニ對スル後期交付金トシテ前期交付金ト合シテ百圓ニ滿ツル迄ノ金額ヲ交付ス</Sentence>
              </ParagraphSentence>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ大正十一年四月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>