<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="368" PromulgateDay="2" PromulgateMonth="4" Year="18">
  <PromulgateBody>
    <PromulgateStatement>朕南洋群島法人營業收益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>昭和十八年四月一日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <Name>東條英機</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大東亞大臣</MinisterialTitle>
      <Name>靑木一男</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第三百六十八號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>南洋群島法人營業收益稅令中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第八條ノ二中「昭和十八年」ヲ「昭和十九年」ニ、「事業ノ統制ノ必要上設立セラルル法人」ヲ「事業ノ統制ノ必要上南洋廳長官ノ定ムル者」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <NewProvision>
            <Article Num="8_3">
              <ArticleTitle>第八條ノ三</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>法令、法令ニ基ク命令又ハ行政官廳ノ指導若ハ斡旋ニ依リ昭和十八年一月一日以後ニ於テ其ノ事業ニ屬スル設備又ハ權利其ノ他ヲ事業ノ統制ノ必要上南洋廳長官ノ定ムル者ニ讓渡シタル法人ニシテ行政官廳ノ指導又ハ斡旋ニ依リ解散ヲ爲サザルモノニ付テハ南洋廳長官ノ定ムル所ニ依リ讓渡ノ日以後ニ於テ納付スベキ法人營業收益稅ヲ輕減スルコトヲ得</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </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>