<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="760" PromulgateDay="16" PromulgateMonth="7" Year="16">
  <PromulgateBody>
    <PromulgateStatement>朕財務局官制ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>昭和十六年七月十五日</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>勅令第七百六十號</LawNum>
  <LawBody>
    <LawTitle>財務局官制</LawTitle>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>第一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>財務局ハ大藏大臣ノ管理ニ屬シ左ノ事務ヲ掌ル</Sentence>
          </ParagraphSentence>
          <Item Num="1">
            <ItemTitle>一</ItemTitle>
            <ItemSentence>
              <Sentence>內國稅事務ノ監督ニ關スル事務</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="2">
            <ItemTitle>二</ItemTitle>
            <ItemSentence>
              <Sentence>預金部資金ノ運用及經理ニ關スル事務</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="3">
            <ItemTitle>三</ItemTitle>
            <ItemSentence>
              <Sentence>國有財產ニ關スル總轄事務、雜種財產ノ管理處分ニ關スル事務及國有財產ノ整理ニ關スル事務</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="4">
            <ItemTitle>四</ItemTitle>
            <ItemSentence>
              <Sentence>會社經理統制令ノ施行ニ關スル事務</Sentence>
            </ItemSentence>
          </Item>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>第二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>各財務局ノ名稱、位置及管轄區域ハ別表ニ依ル</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="3">
        <ArticleTitle>第三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>財務局ニ通ジテ左ノ職員ヲ置ク</Sentence>
          </ParagraphSentence>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>局長</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>七人</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>勅任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>書記官</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任十八人</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>奏任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>事務官</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任二十五人</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>奏任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>技師</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任十一人</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>奏任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>屬</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任九百四十九人</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>判任</Sentence>
              </Column>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Column Num="1">
                <Sentence>技手</Sentence>
              </Column>
              <Column Num="2">
                <Sentence>專任九十二人</Sentence>
              </Column>
              <Column Num="3">
                <Sentence>判任</Sentence>
              </Column>
            </ListSentence>
          </List>
        </Paragraph>
      </Article>
      <Article Num="4">
        <ArticleTitle>第四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>局長ハ大藏大臣ノ指揮監督ヲ承ケ局務ヲ掌理シ其ノ管轄內ノ稅務署長ヲ指揮監督ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="5">
        <ArticleTitle>第五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>局長ハ稅務署長ノ處分法律命令ニ違反スト認ムルトキハ之ヲ取消スコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="6">
        <ArticleTitle>第六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>局長ハ部下ノ官吏ヲシテ間接國稅ニ關スル檢査ヲ行ハシムルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="7">
        <ArticleTitle>第七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>局長ハ部下ノ官吏ヲ監督シ財務局及稅務署判任官ノ任免ヲ大藏大臣ニ具狀ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="8">
        <ArticleTitle>第八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>書記官及事務官ハ上官ノ命ヲ承ケ事務ヲ掌ル</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="9">
        <ArticleTitle>第九條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>技師ハ上官ノ命ヲ承ケ技術ヲ掌ル</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="10">
        <ArticleTitle>第十條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>屬ハ上官ノ指揮ヲ承ケ事務ニ從事ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="11">
        <ArticleTitle>第十一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>技手ハ上官ノ指揮ヲ承ケ技術ニ從事ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="12">
        <ArticleTitle>第十二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>大藏大臣ハ必要ト認ムル地ニ財務局ノ出張所ヲ設クルコトヲ得</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>財務局ノ出張所ニ出張所長ヲ置ク出張所所在地ノ稅務署長ヲ以テ之ニ充ツ</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>稅務監督局官制ハ之ヲ廢止ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="3">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令施行ノ際現ニ稅務監督局職員ノ職ニ在ル者別ニ辭令ヲ發セラレザルトキハ稅務監督局書記官ハ財務局書記官ニ、稅務監督局事務官ハ財務局事務官ニ、稅務監督局技師ハ財務局技師ニ、稅務監督局屬ハ財務局屬ニ、稅務監督局技手ハ財務局技手ニ同官等俸給ヲ以テ任ゼラレタルモノトス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="4">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令施行ノ際現ニ預金部資金局職員ノ職ニ在リテ預金部資金局ノ支局ニ屬スル者別ニ辭令ヲ發セラレザルトキハ預金部資金局事務官ハ財務局書記官ニ、預金部資金局理事官ハ財務局事務官ニ、預金部資金局屬ハ財務局屬ニ同官等俸給ヲ以テ任ゼラレタルモノトス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="5">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令施行ノ際現ニ稅務監督局又ハ預金部資金局ノ職員ニシテ休職中ノ者別ニ辭令ヲ發セラレザルトキハ休職ノ儘前二項ノ例ニ依リ財務局職員ニ同官等俸給ヲ以テ任ゼラレタルモノトス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="6">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>前三項ノ規定ハ文官任用ノ資格ニ關スル規定ノ適用ヲ妨ゲズ</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
    <AppdxTable>
      <AppdxTableTitle>（別表）</AppdxTableTitle>
      <TableStruct>
        <TableStructTitle>財務局名稱位置及管轄區域表</TableStructTitle>
        <Table Hide="true">
          <TableRow>
            <TableColumn>
              <Sentence>■316i0760_table1.xlsx■</Sentence>
            </TableColumn>
          </TableRow>
        </Table>
      </TableStruct>
    </AppdxTable>
  </LawBody>
</Law>