<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="Act" Num="4" PromulgateDay="16" PromulgateMonth="6" Year="7">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル輸入稅ノ從量稅率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>
    <ApprovalDate>昭和七年六月十五日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>子爵</MinisterialTitle>
      <Name>齋藤實</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>高橋是淸</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第四號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence Function="main" Num="1">關稅定率法別表輸入稅表ニ定メタル從量稅率ハ當分ノ內之ヲ其ノ百分ノ百三十五トス</Sentence>
          <Sentence Function="proviso" Num="2">但シ同輸入稅表ニ揭グル物品ニシテ本法ノ別表ニ揭グルモノノ從量稅率ハ此ノ限ニ在ラズ</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>前項ノ規定ニ依ル從量稅率ニ一錢未滿ノ端數アルトキハ其ノ端數ハ之ヲ切捨ツ</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>
              <Sentence>品名</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>表番號</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence/>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一六</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>小麥</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一八</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>高粱</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一九</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>玉蜀黍</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>二二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>穀粉及澱粉類</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　一　小麥粉</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五三</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>バター、人造バター及ギー</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五五</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>コンデンスドミルク</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一一四</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>パラフィン</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　一　融解點攝氏四十五度ヲ超エサルモノ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　乙　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一四九</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>黄燐、赤燐及硫化燐</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一七六</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>クロール酸加里</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>二五五</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>カーボンブラック</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>二五九</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>ピッチ及アスファルト</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>二五九ノ二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>コールタール、ピッチ又ハアスファルトノ製品ニシテ道路修案用ノモノ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>三六二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>印刷料紙</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　二　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　乙　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　イ　一平方メートルノ重量五十八グラムヲ超エサルモノ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四一八</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>石縅及別號ニ掲ケサル石縅製品</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　二　絲</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　三　板</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　甲　護謨入ノモノ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　四　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四六二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>鐵（別號ニ掲ケタル特殊鋼ヲ除ク）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　一　塊及錠</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　甲　銑鐵</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　四　ワイヤロッド（巻キタルモノ）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四六三ノ二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>マグネシウム</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四九九</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>刃物（別號ニ掲ケサルモノ）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　ニ　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　丙　剃刀</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　ロ　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　　ロノ一　安全剃刀用ノ刄</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五二七</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>懐中時計部分品</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　八　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　乙　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　イ　地板</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　ロ　調整輪</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　ハ　制動秤</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　ニ　受板</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　ホ　撥條匣</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五四九</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>醫療器、オーソベチックインストルーメント及同部分品（別號ニ掲ケサルモノ）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>一　陶齒</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　甲　金属製ノ釘ヲ用ヰタルモノ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>六〇五</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>機械部分品（別號ニ掲ケサルモノ）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　二　ロール及ローラー</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　甲　錫製ノモノ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　甲ノ二　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　　ホ　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　十　筬（金屬製ノモノ）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>六一二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>木材</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　一　單ニ切リ、挽キ又ハ割リタルモノ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　己　パイン、ファー、シダー其ノ他ノ針葉樹</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　己ノ五　其ノ他（ドグラスファー等）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　　　イ　厚六十ミリメートルヲ超エサルモノ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　　　ロ　厚二百ミリメートルヲ超エサルモノ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　　　イ　厚二百ミリメートルヲ超エタルモノ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　　　ニ　丸太及割材</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>　　　　　　ニノ二　其ノ他</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>六三二ノ二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>屑及故ノセリュロイド（改造用ノミニ適スルモノ）</Sentence>
            </TableColumn>
          </TableRow>
        </Table>
      </TableStruct>
    </AppdxTable>
  </LawBody>
</Law>