<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="157" PromulgateDay="27" PromulgateMonth="3" Year="19">
  <PromulgateBody>
    <PromulgateStatement>朕法人稅法施行規則外五勅令中改正等ノ件ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>昭和十九年三月二十五日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣兼陸軍大臣</MinisterialTitle>
      <Name>東條英機</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>司法大臣</MinisterialTitle>
      <Name>岩村通世</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>石渡莊太郞</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>農商大臣</MinisterialTitle>
      <Name>內田信也</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第百五十七號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>第一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>法人稅法施行規則中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第五條第一項第一號中「畜產組合、畜產組合聯合會」ヲ「馬匹組合、馬匹組合聯合會」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>第二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>家屋稅法施行規則中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第二條第一號中「畜產組合、畜產組合聯合會」ヲ「馬匹組合、馬匹組合聯合會」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="3">
        <ArticleTitle>第三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>酪農業調整法施行令中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第一條中「、產業組合聯合會、畜產組合及畜產組合聯合會」ヲ「及產業組合聯合會」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="4">
        <ArticleTitle>第四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>農商省關係許可認可等戰時特例中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第二條第二十四號中「畜產組合法」ヲ「馬匹組合法」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="5">
        <ArticleTitle>第五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>軍馬資源保護法施行令中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第六條中「馬ノ生產者又ハ飼養者ヲ以テ組織スル畜產組合（以下馬ニ關スル畜產組合ト稱ス）及其ノ組織スル畜產組合聯合會（以下馬ニ關スル畜產組合聯合會ト稱ス）」ヲ「馬匹組合及馬匹組合聯合會」ニ、「當該畜產組合又ハ畜產組合聯合會」ヲ「當該馬匹組合又ハ馬匹組合聯合會」ニ、「馬ニ關スル畜產組合又ハ畜產組合聯合會」ヲ「馬匹組合又ハ馬匹組合聯合會」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <NewProvision>
              <Article Num="7">
                <ArticleTitle>第七條</ArticleTitle>
                <Paragraph Num="1">
                  <ParagraphNum/>
                  <ParagraphSentence>
                    <Sentence>削除</Sentence>
                  </ParagraphSentence>
                </Paragraph>
              </Article>
              <Article Num="10:25">
                <ArticleTitle>第十條乃至第二十五條</ArticleTitle>
                <Paragraph Num="1">
                  <ParagraphNum/>
                  <ParagraphSentence>
                    <Sentence>削除</Sentence>
                  </ParagraphSentence>
                </Paragraph>
              </Article>
            </NewProvision>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="6">
        <ArticleTitle>第六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>所得稅法施行規則中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第一條第一項第一號中「畜產組合、畜產組合聯合會」ヲ「馬匹組合、馬匹組合聯合會」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="7">
        <ArticleTitle>第七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>昭和十九年三月二十八日ニ於テ現ニ存スル畜產組合又ハ畜產組合聯合會ニシテ專ラ馬產上ノ改良發達ヲ圖リ組織者ノ利益ヲ增進スルコトヲ目的トスルモノノ定款ノ記載ニシテ農業團體法第百三條、第百七條、第百十條、第百十六條及第百二十六條ノ規定ノ施行ニ依リ變更ヲ要スルモノハ當然之ヲ變更シタルモノト看做ス但シ其ノ記載ヲ更正スルコトヲ妨ゲズ</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="8">
        <ArticleTitle>第八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>昭和十九年三月二十八日ニ於テ現ニ存スル茶業組合又ハ前條ノ畜產組合若ハ畜產組合聯合會以外ノ畜產組合若ハ畜產組合聯合會ニ付テハ農業團體法第百條第一項第二號、第百七條、第百十條及第百三十條竝ニ本令第一條乃至第四條及第六條ノ規定ニ拘ラズ仍從前ノ例ニ依ル</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="9">
        <ArticleTitle>第九條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>前條ノ組合又ハ聯合會ニシテ昭和二十年三月三十一日ニ於テ現ニ存スルモノ（淸算中ノモノヲ除ク）ハ同日解散スルモノトス</Sentence>
          </ParagraphSentence>
        </Paragraph>
        <Paragraph Num="2">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>前項ノ場合ニ於ケル解散及淸算ニ關シ必要ナル事項ハ命令ヲ以テ之ヲ定ム</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
      <Article Num="10">
        <ArticleTitle>第十條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>農業團體法施行令第百二十一條ノ規定ノ適用ニ關シテハ農業團體法第百條第一項第二號ノ規定ニ依ル茶業組合規則ノ廢止ニ拘ラズ同規則第十一條ノ規定ハ仍其ノ效力ヲ有ス</Sentence>
          </ParagraphSentence>
        </Paragraph>
      </Article>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ昭和十九年三月二十八日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>