<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="Act" Num="42" PromulgateDay="29" PromulgateMonth="3" Year="15">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル取引所稅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>昭和十五年三月二十九日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>米內光政</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>櫻內幸雄</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第四十二號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>取引所稅法中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條中「百分ノ十五」ヲ「百分ノ十二」ニ、「取引所營業稅」ヲ「取引所特別稅」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第三條及第四條中「取引所營業稅」ヲ「取引所特別稅」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第五條第一項第二種中「萬分ノ一・五」ヲ「萬分ノ五」ニ、「萬分ノ二・五」ヲ「萬分ノ七」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="22">
              <ArticleTitle>第二十二條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>北海道、府縣、市町村其ノ他ノ公共團體ハ營業稅ノ附加稅ヲ課スルノ外取引所ノ業務ニ對シ地方稅ヲ課スルコトヲ得ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法ハ昭和十五年四月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法施行前ニ爲シタル賣買取引ニ基ク賣買手數料收入金額ニ關シテハ仍從前ノ例ニ依ル</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>