<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Taisho" Lang="ja" LawType="Act" Num="4" PromulgateDay="18" PromulgateMonth="7" Year="13">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル震災被害地ノ地租免除等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>
    <RegentSignature>攝政名</RegentSignature>
    <ApprovalDate>大正十三年七月十七日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>子爵</MinisterialTitle>
      <Name>加藤高明</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>濱口雄幸</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第四號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>第一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence Function="main" Num="1">大正十二年九月一日ノ震災（之ニ伴フ火災又ハ海嘯ヲ含ム）ニ因リ著シク利用ヲ妨ケラレタル土地ニシテ地租條例第二十條ノ規定ノ適用ナキモノニ付テハ其ノ實況ニ應シ命令ノ定ムル所ニ依リ大正十二年ヨリ五年以內其ノ地租ヲ免除スルコトヲ得</Sentence>
            <Sentence Function="proviso" Num="2">但シ大正十二年宅地租第一期分ニ付テハ此ノ限ニ在ラス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>第二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>政府ハ大正十二年勅令第四百十號第二條ノ震災地ニ於テ大正十三年九月一日以後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>第一種所得稅</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="3">
            <ItemTitle>三</ItemTitle>
            <ItemSentence>
              <Sentence>相續稅</Sentence>
            </ItemSentence>
          </Item>
        </Paragraph>
      </Article>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法ハ公布ノ日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>