<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="107" PromulgateDay="12" PromulgateMonth="6" Year="11">
  <PromulgateBody>
    <PromulgateStatement>朕南滿洲鐵道附屬地ニ於ケル內國稅ニ關スル事務ヲ執行セシムル爲臨時關東稅務署ヲ設置スルノ件ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>昭和十一年六月十一日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>廣田弘毅</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第百七號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>第一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>南滿洲鐵道附屬地ニ於ケル內國稅ニ關スル事務ヲ執行セシムル爲臨時關東稅務署ヲ置キ滿洲國駐箚特命全權大使ノ管理ニ屬セシム其ノ名稱、位置及管轄區域ハ大使之ヲ定ム</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>第二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>關東局ニ臨時左ノ職員ヲ增置シ關東稅務署ニ屬セシム</Sentence>
          </ParagraphSentence>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>理事官</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任三人</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>屬</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任二十八人</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>稅務吏</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任十四人</Sentence>
              </Column>
            </ListSentence>
          </List>
        </Paragraph>
      </Article>
      <Article Num="3">
        <ArticleTitle>第三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅務署長ハ理事官又ハ屬ヲ以テ之ニ充ツ大使ノ指揮監督ヲ承ケ內國稅ニ關スル法令ヲ執行シ署務ヲ掌理シ部下ノ職員ヲ指揮監督ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="4">
        <ArticleTitle>第四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>大使ハ必要ト認ムル地ニ稅務署ノ出張所ヲ置クコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>出張所長ハ屬ヲ以テ之ニ充ツ上司ノ指揮監督ヲ承ケ所務ヲ掌理ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
    </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>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence/>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>關東局部內臨時職員設置制第一條第九號ヲ削ル</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>