<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="1037" PromulgateDay="29" PromulgateMonth="11" Year="16">
  <PromulgateBody>
    <PromulgateStatement>朕南洋群島出港稅令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>昭和十六年十一月二十八日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>東條英機</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>拓務大臣</MinisterialTitle>
      <Name>東鄕茂德</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第千三十七號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>南洋群島出港稅令中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條第一號但書ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Sentence>但シ內地、朝鮮、臺灣又ハ樺太ニ於テ內國稅又ハ關稅ヲ課シタル物品及南洋群島ニ於テ內國稅ヲ課シタル物品竝移出先ニ輸入スル場合ニ內國稅ヲ課セサル物品ニシテ南洋群島ニ輸入シタルモノヲ除ク</Sentence>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>同條第二號及第四號中「又ハ樺太」ヲ「、樺太又ハ南洋群島」ニ、同條第三號中「又ハ樺太」ヲ「樺太又ハ南洋群島」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第二條ノ二中「又ハ糖蜜」ヲ「、糖蜜又ハ糖果」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第四條ノ三第二項中「朝鮮及」ヲ削リ「內地」ノ下ニ「及朝鮮」ヲ加フ</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="10_2">
              <ArticleTitle>第十條ノ二</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>骨牌ノ出港稅ハ南洋廳長官ノ定ムル所ニ依リ印紙ヲ以テ之ヲ納付スヘシ</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="13">
              <ArticleTitle>第十三條</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>本令中船用品、港及船長ニ關スル規定ハ航空機ノ機用品、飛行場及機長ニ付之ヲ準用ス</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ昭和十六年十二月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令施行前輸出免許ヲ受ケタル糖果ニ付テハ仍從前ノ例ニ依ル</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>