<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="527" PromulgateDay="1" PromulgateMonth="5" Year="16">
  <PromulgateBody>
    <PromulgateStatement>朕稅務講習所官制ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>昭和十六年四月三十日</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>河田烈</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第五百二十七號</LawNum>
  <LawBody>
    <LawTitle>稅務講習所官制</LawTitle>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>第一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅務講習所ハ大藏大臣ノ管理ニ屬シ稅務職員ニ對シ稅務行政ニ必要ナル學術及實務ヲ敎授シ兼ネテ其ノ德性ヲ涵養スル所トス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>第二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅務講習所ニ左ノ職員ヲ置ク</Sentence>
          </ParagraphSentence>
          <List>
            <ListSentence>
              <Sentence>所長</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>敎授</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任三人</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>奏任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>助敎授</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任三人</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>判任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>書記</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任二人</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>判任</Sentence>
              </Column>
            </ListSentence>
          </List>
        </Paragraph>
      </Article>
      <Article Num="3">
        <ArticleTitle>第三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>所長ハ大藏省高等官ヲ以テ之ニ充ツ大藏大臣ノ指揮監督ヲ承ケ所務ヲ掌理シ所屬職員ヲ監督ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="4">
        <ArticleTitle>第四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>敎授及助敎授ハ所長ノ命ヲ承ケ敎授ヲ掌ル</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="5">
        <ArticleTitle>第五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>書記ハ上官ノ指揮ヲ承ケ庶務ニ從事ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="6">
        <ArticleTitle>第六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>稅務講習所ニ所務ヲ輔ケシムル爲顧問ヲ置クコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>顧問ハ學識經驗アル者ノ中ヨリ大藏大臣之ヲ囑託ス</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>
    </SupplProvision>
  </LawBody>
</Law>