<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="188" PromulgateDay="27" PromulgateMonth="3" Year="18">
  <PromulgateBody>
    <PromulgateStatement>朕樺太施行法律特例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>昭和十八年三月二十六日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>東條英機</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>內務大臣</MinisterialTitle>
      <Name>湯澤三千男</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第百八十八號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>樺太施行法律特例中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第七條ノ二第一項中「營業收益稅額、」ノ下ニ「同法第一條ノ三第一項中營業稅法第十二條ノ規定ニ依リ指定シタル物產トアルハ樺太廳長官ノ指定シタル物產、」ヲ加フ</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ昭和十八年四月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>