<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Taisho" Lang="ja" LawType="ImperialOrder" Num="410" PromulgateDay="12" PromulgateMonth="9" Year="12">
  <PromulgateBody>
    <PromulgateStatement>朕玆ニ緊急ノ必要アリト認メ樞密顧問ノ諮詢ヲ經テ帝國憲法第八條第一項ニ依リ震災被害者ニ對スル租稅ノ減免等ニ關スル件ヲ裁可シ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <RegentSignature>攝政名</RegentSignature>
    <ApprovalDate>大正十二年九月十二日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣兼外務大臣</MinisterialTitle>
      <MinisterialTitle>伯爵</MinisterialTitle>
      <Name>山本權兵衞</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>內務大臣</MinisterialTitle>
      <MinisterialTitle>子爵</MinisterialTitle>
      <Name>後藤新平</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>文部大臣</MinisterialTitle>
      <Name>岡野敬次郞</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>海軍大臣</MinisterialTitle>
      <Name>財部彪</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>陸軍大臣</MinisterialTitle>
      <MinisterialTitle>男爵</MinisterialTitle>
      <Name>田中義一</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>農商務大臣</MinisterialTitle>
      <MinisterialTitle>男爵</MinisterialTitle>
      <Name>田健治郞</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>遞信大臣</MinisterialTitle>
      <Name>犬養毅</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>司法大臣</MinisterialTitle>
      <Name>平沼騏一郞</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>鐵道大臣</MinisterialTitle>
      <Name>山之內一次</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>井上準之助</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第四百十號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>第一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ハ震災被害者ノ納付スヘキ大正十二年分ノ第三種所得稅及營業稅ニ付各納稅者ノ被害ノ狀況ニ應シ命令ノ定ムル所ニ依リ之ヲ免除又ハ輕減スルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>第二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ハ震災地ニ於テ大正十二年度ニ納付スヘキ左ノ租稅ニ付命令ノ定ムル所ニ依リ其ノ徵收ヲ猶豫スルコトヲ得</Sentence>
          </ParagraphSentence>
          <Item Num="1">
            <ItemTitle>一</ItemTitle>
            <ItemSentence>
              <Sentence>地租</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="2">
            <ItemTitle>二</ItemTitle>
            <ItemSentence>
              <Sentence>所得稅</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="3">
            <ItemTitle>三</ItemTitle>
            <ItemSentence>
              <Sentence>營業稅</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="4">
            <ItemTitle>四</ItemTitle>
            <ItemSentence>
              <Sentence>相續稅</Sentence>
            </ItemSentence>
          </Item>
        </Paragraph>
      </Article>
      <Article Num="3">
        <ArticleTitle>第三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>第一條ノ震災被害者及前條ノ震災地ハ命令ヲ以テ之ヲ定ム</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ公布ノ日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>