<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="196" PromulgateDay="1" PromulgateMonth="4" Year="13">
  <PromulgateBody>
    <PromulgateStatement>朕酒造稅法施行規則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>昭和十三年三月三十一日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>公爵</MinisterialTitle>
      <Name>近衞文麿</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>賀屋興宣</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第百九十六號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>酒造稅法施行規則中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條ニ左ノ二項ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph>
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>酒類ノ販賣業ヲ爲サムトスル者ハ前項ニ準スル免許申請書ヲ販賣場所轄稅務署ニ提出スヘシ</Sentence>
              </ParagraphSentence>
            </Paragraph>
            <Paragraph>
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>販賣場ヲ有セスシテ酒類ノ販賣業ヲ爲サムトスル者ニ付テハ其ノ住所ヲ以テ販賣場ト看做ス</Sentence>
              </ParagraphSentence>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="1_3">
              <ArticleTitle>第一條ノ三</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>酒場、料理店其ノ他酒類ヲ專ラ自己ノ營業場ニ於テ飮料ニ供スルコトヲ業トスル者ハ酒造稅法第二條ノ二ノ免許ヲ受クルコトヲ要セス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第三條ニ左ノ一項ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph>
              <ParagraphNum/>
              <ParagraphSentence>
                <Sentence>稅務署長ハ必要アリト認ムルトキハ酒類販賣業ヲ爲ス者ニ對シ第一項ニ準シ圖面及目錄ヲ提出シ又ハ第二項ニ準シ申吿ヲ爲スヘキコトヲ命スルコトヲ得</Sentence>
              </ParagraphSentence>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="43_6">
              <ArticleTitle>第四十三條ノ六</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>第一條ノ二、第二條、第四條、第六條乃至第六條ノ三、第四十二條ノ二及第四十三條ハ酒類ノ販賣業ノ免許、酒類販賣場又ハ酒類販賣業者ニ付之ヲ準用ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ昭和十三年法律第四十八號施行ノ日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>昭和十三年法律第四十八號附則第二項ノ規定ニ依リ政府ニ申吿セントスル者ハ第一條第二項ノ規定ニ準ジテ作成シタル申吿書ニ昭和十三年一月一日前ヨリ引續キ酒類ノ販賣業ヲ爲スコトノ事實ヲ併セ記載シ之ヲ所轄稅務署ニ提出スベシ</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>