<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="Act" Num="45" PromulgateDay="29" PromulgateMonth="3" Year="15">
  <PromulgateBody>
    <PromulgateStatement>朕帝國議會ノ協贊ヲ經タル印紙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>法律第四十五號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>印紙稅法中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第四條第一項中第二十八號ヲ削リ第六號ヲ第七號トシ以下第二十七號迄順次一號ヅツ繰下ゲ第五號ノ次ニ左ノ一號ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Item Num="6">
              <ItemTitle>六</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>物品切手</Sentence>
                </Column>
                <Column Num="2" ParenChar="｛" ParenPos="Head">
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>記載金高三圓以下ノモノ</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>三錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>同五圓以下ノモノ</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>同十圓以下ノモノ</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>三十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>同二十圓以下ノモノ</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>六十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>同三十圓以下ノモノ</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>九十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>同五十圓以下ノモノ</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>一圓五十錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>同百圓以下ノモノ</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>三圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>同百圓ヲ超ユルモノ</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>百圓又ハ其ノ端數每ニ</Sentence>
                      </Column>
                      <Column Num="3">
                        <Sentence>三圓</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                  <List>
                    <ListSentence>
                      <Column Num="1">
                        <Sentence>記載金高ナキモノ</Sentence>
                      </Column>
                      <Column Num="2">
                        <Sentence>三錢</Sentence>
                      </Column>
                    </ListSentence>
                  </List>
                </Column>
              </ItemSentence>
            </Item>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="14">
              <ArticleTitle>第十四條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>第十一條及前條ノ罪ヲ犯シタル者ニハ刑法第三十八條第三項但書、第三十九條第二項、第四十條、第四十一條、第四十八條第二項、第六十三條及第六十六條ノ規定ヲ適用セス</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>
    </SupplProvision>
  </LawBody>
</Law>