<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="Act" Num="54" PromulgateDay="23" PromulgateMonth="2" Year="17">
  <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>昭和十七年二月二十一日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>東條英機</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>賀屋興宣</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第五十四號</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>第四條第一項第一號乃至第五號ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <TableRow>
              <TableColumn>
                <Item Num="1">
                  <ItemTitle>一</ItemTitle>
                  <ItemSentence>
                    <Sentence>不動產、鐵道財團、軌道財團、自動車交通事業財團又ハ船舶ノ所有權移轉ニ關スル證書</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="2">
                  <ItemTitle>二</ItemTitle>
                  <ItemSentence>
                    <Sentence>消費貸借ニ關スル證書</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="3">
                  <ItemTitle>三</ItemTitle>
                  <ItemSentence>
                    <Sentence>請負ニ關スル證書</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="4">
                  <ItemTitle>四</ItemTitle>
                  <ItemSentence>
                    <Sentence>運送ニ關スル證書</Sentence>
                  </ItemSentence>
                </Item>
                <Item Num="5">
                  <ItemTitle>五</ItemTitle>
                  <ItemSentence>
                    <Sentence>傭船契約書</Sentence>
                  </ItemSentence>
                </Item>
              </TableColumn>
              <TableColumn>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>記載金高五十圓以下ノモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>三錢</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>同百圓以下ノモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>五錢</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>同五百圓以下ノモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>二十錢</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>同千圓以下ノモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>四十錢</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>同一萬圓以下ノモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>一圓</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>同十萬圓以下ノモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>五圓</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>同十萬圓ヲ超ユルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>十圓</Sentence>
                    </Column>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Column Num="1">
                      <Sentence>記載金高ナキモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>五錢</Sentence>
                    </Column>
                  </ListSentence>
                </List>
              </TableColumn>
            </TableRow>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>同條同項第七號中「二錢」ヲ「三錢」ニ、第八號乃至第三十二號中「三錢」ヲ「五錢」ニ、第三十三號中「五錢」ヲ「十錢」ニ、第三十四號中「五十錢」ヲ「一圓」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第十一條中「三圓」ヲ「五圓」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第十三條中「二圓」ヲ「四圓」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第十四條中「第三十八條第三項但書」ヲ「第三十八條第一項、第三項但書」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法施行ノ期日ハ勅令ヲ以テ之ヲ定ム</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本法施行前作成シタル證書又ハ帳簿ノ印紙稅ニ關シテハ仍從前ノ例ニ依ル</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>