<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="138" PromulgateDay="18" PromulgateMonth="5" Year="10">
  <PromulgateBody>
    <PromulgateStatement>朕大正十一年勅令第五十四號樺太ノ町村ニ於テ徵收スヘキ國稅ニ關スル件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>
    <ApprovalDate>昭和十年五月十七日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>岡田啓介</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>拓務大臣</MinisterialTitle>
      <MinisterialTitle>伯爵</MinisterialTitle>
      <Name>兒玉秀雄</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第百三十八號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>大正十一年勅令第五十四號中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第三號ノ次ニ左ノ一號ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Item Num="4">
              <ItemTitle>四</ItemTitle>
              <ItemSentence>
                <Sentence>個人ノ臨時利得稅</Sentence>
              </ItemSentence>
            </Item>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </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>