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<Law Era="Showa" Lang="ja" LawType="Act" Num="38" PromulgateDay="1" PromulgateMonth="6" Year="11">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル關稅定率法中改正法律ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>昭和十一年五月三十日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>廣田弘毅</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>馬場鍈一</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第三十八號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>關稅定率法別表輸入稅表中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第九十五號第一項ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　一　芳香性ノモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　甲　シトロネラ油</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>四一・〇〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　乙　レモングラス油</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>七二・〇〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　丙　其ノ他</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>無稅</Sentence>
              </TableColumn>
            </TableRow>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第百十二號ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <TableRow>
              <TableColumn>
                <Sentence>　　一一二</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>礦油</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　一　原油（トッピングシタルモノヲ含ム）及重油</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　劃溫蒸餾法ニ依リ攝氏二百七十五度ニ至ル間ニ於テ蒸餾スル液ノ原液ノ容量ニ對スル百分率</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　甲　二十ヲ超エサルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每キロリットル</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>六・〇五</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　乙　二十五ヲ超エサルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每キロリットル</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>七・四〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　丙　三十ヲ超エサルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每キロリットル</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>八・八〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　丁　三十五ヲ超エサルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每キロリットル</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>一〇・二五</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　戊　四十ヲ超エサルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每キロリットル</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>一一・七五</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　己　其ノ他</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每キロリットル</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>一三・二五</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　　　但シ百分率四十五以上一ヲ增ス每ニ一キロリットルニ付三十錢ヲ加フ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　二　其ノ他（動植物性ノ油及脂、石鹼等ヲ含有スル機械油ヲ含ム）</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　攝氏十五度ニ於ケル比重</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　甲　〇・八〇一七ヲ超エサルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每キロリットル</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>三三・〇〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　乙　〇・八四九八ヲ超エサルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每キロリットル</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>二八・五〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　丙　其ノ他</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　　イ　融解點攝氏十五度ヲ超エサルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每キロリットル</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>四三・〇〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　　ロ　其ノ他</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百キログラム</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>四・六〇</Sentence>
              </TableColumn>
            </TableRow>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第百十四號ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <TableRow>
              <TableColumn>
                <Sentence>　　一一四</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>パラフィン</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　一　シェール油ヨリ分餾シタルモノニシテ粗製ノモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>無稅</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　二　其ノ他</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　甲　融解點攝氏四十五度ヲ超エサルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>六・〇〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　乙　其ノ他</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>一二・〇〇</Sentence>
              </TableColumn>
            </TableRow>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第百五十八號中「及アセチールサリチール酸」ヲ削リ同號ノ次ニ左ノ一號ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <TableRow>
              <TableColumn>
                <Sentence>一五八ノ二</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>アスピリン</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>一一二・〇〇</Sentence>
              </TableColumn>
            </TableRow>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第二百九號ノ二中「八二・〇〇」ヲ「二五八・〇〇」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第二百九號ノ三ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <TableRow>
              <TableColumn>
                <Sentence>二〇九ノ三</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>ヂメチルアミノアンチピリン</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>四八七・〇〇</Sentence>
              </TableColumn>
            </TableRow>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第二百十六號ノ二中「五八・一〇」ヲ「三一六・〇〇」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第二百二十號ノ次ニ左ノ一號ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <TableRow>
              <TableColumn>
                <Sentence>二二〇ノ二</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>イオノン</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>三・五〇</Sentence>
              </TableColumn>
            </TableRow>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第四百六十二號第八項及第九項ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　八　全重量百分中炭素ノ重量〇・七五以上ヲ含有スル帶ニシテ冷間壓延シタルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>從價</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>一割</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　九　帶（別項ニ揭ケサルモノ）</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　甲　冷間壓延シタルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>從價</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>二割五分</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　乙　其ノ他</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　　イ　幅五十ミリメートルヲ超エサルモノ</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>一・七〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　　　ロ　其ノ他</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>一・五〇</Sentence>
              </TableColumn>
            </TableRow>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第四百六十三號ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <TableRow>
              <TableColumn>
                <Sentence>　　四六三</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>アルミニウム及アルミニウム合金</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence/>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　一　塊、錠及粒</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>一七・七〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　二　條、竿及板</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>三八・三〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　三　線及管</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>從價</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>二割五分</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　四　箔</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤內裝共</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>五五・八〇</Sentence>
              </TableColumn>
            </TableRow>
            <TableRow>
              <TableColumn>
                <Sentence/>
              </TableColumn>
              <TableColumn>
                <Sentence>　五　屑及故（改造用ノミニ適スルモノ）</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>每百斤</Sentence>
              </TableColumn>
              <TableColumn>
                <Sentence>一七・七〇</Sentence>
              </TableColumn>
            </TableRow>
          </NewProvision>
        </AmendProvision>
      </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>
  </LawBody>
</Law>