<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Taisho" Lang="ja" LawType="Act" Num="51" PromulgateDay="18" PromulgateMonth="6" Year="14">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル關東州ノ生產ニ係ル物品ノ輸入稅免除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>大正十四年六月十七日</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>法律第五十一號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>關稅定率法別表輸入稅ニ揭クル物品ニシテ關東州ノ生產ニ係リ本法別表ニ揭クルモノノ輸入稅ハ之ヲ免除ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>前項ノ規定ニ依リテ輸入稅ノ免除ヲ受クル物品ニ付テハ命令ノ定ムル所ニ依リ其ノ關東州ノ生產ニ係ルモノナルコトヲ證明スルコトヲ要ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </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>
    <AppdxTable>
      <AppdxTableTitle>（別表）</AppdxTableTitle>
      <TableStruct>
        <Table>
          <TableRow>
            <TableColumn>
              <Sentence>輸入稅</Sentence>
            </TableColumn>
            <TableColumn rowspan="2">
              <Sentence>品名</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>表番号</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>三一ノ内生果</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>七二ノ内綿羊革及山羊革（塗リタルモノヲ除ク）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>一四一ノ二　甘草越幾斬</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>一四五　阿膠</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>一四六　ゼラチン</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>一六五ノ内曹達灰</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>一六九　硫酸曹達</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>二〇四　ナフタリン</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>二二九ノ内硫酸マグネシウム及コールタール分餾物</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>二三〇ノ内コールタールヲ主要原料トシタル消毒劑</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>二七八ノ内苧麻絲及麻線</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>ニ八一ノ内黄麻絲及黄麻線</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>二八三　毛織絲</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>二八六ノ内野蠶眞綿</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>二八八ノ内野蠶紡績絹織絲</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>二八九ノ内野蠶絹絲</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>二九六ノ内麻縄</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>二九九ノ内黄麻布（關東州ノ生產ニ係ル黄麻絲ヲ原料トシタルモノ）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>三〇一ノ内天鵞絨、プラッシュ其ノ他ノパイル織物以外ノ毛織物及毛綿交織物（關東州ノ生產ニ係ル毛織物又ハ毛綿織絲ヲ原料トシタルモノ）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>三一四ノ内油布（關東州ノ生產ニ係ル布帛及油ヲ原料トシタルモノ）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>三二六ノ内毛製又ハ毛綿製ノブランケツト（關東州ノ生產ニ係ル毛織絲又ハ毛綿織絲ヲ原料トシタルモノ）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>四三二ノ内ポートランドセメント</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>四三六ノ内耐火煉瓦</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>四三八　耐水性粘土製品（別號ニ掲ケサルモノ）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>四四一　硝子塊</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>四四二　硝子粉</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>四四四　硝子板</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn colspan="2">
              <Sentence>六七一ノ内骨炭（径一、二五ミリメートルノ圓限ヲ有スル篩ヲ通過スルモノヲ除ク）</Sentence>
            </TableColumn>
          </TableRow>
        </Table>
      </TableStruct>
    </AppdxTable>
  </LawBody>
</Law>