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<Law Era="Showa" Lang="ja" LawType="ImperialOrder" Num="71" PromulgateDay="2" PromulgateMonth="2" Year="21">
  <PromulgateBody>
    <PromulgateStatement>朕昭和二十年勅令第五百四十二號「ポツダム」宣言ノ受諾ニ伴ヒ發スル命令ニ關スル件ニ基ク明治三十九年法律第二十四號官國幣社經費ニ關スル法律廢止等ノ件ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>昭和二十一年二月一日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣兼第一復員大臣</MinisterialTitle>
      <MinisterialTitle>第二復員大臣</MinisterialTitle>
      <MinisterialTitle>男爵</MinisterialTitle>
      <Name>幣原喜重郞</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>內務大臣</MinisterialTitle>
      <Name>三土忠造</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>司法大臣</MinisterialTitle>
      <Name>岩田宙造</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>外務大臣</MinisterialTitle>
      <Name>吉田茂</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <MinisterialTitle>子爵</MinisterialTitle>
      <Name>澁澤敬三</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第七十一號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>第一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>左ニ揭グル法令ハ之ヲ廢止ス</Sentence>
          </ParagraphSentence>
          <List>
            <ListSentence>
              <Sentence>明治三十九年法律第二十四號</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>明治四十一年法律第二十三號</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>明治四年太政官布吿第二百三十四號</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>明治四年太政官布吿第二百三十五號</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>府縣社以下神社職制</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>神宮司廳官制</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>官國幣社職制</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>官國幣社及神宮神部署神職任用令</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>神宮神部署官制</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>神官神職服制</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>神宮伶人服制</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>神宮司廳職員官等俸給令</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>神宮衞士長衞士副長及衞士服制</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>朝鮮神宮職員令</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>神宮森林監守服制</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>明治神宮外苑管理職員制</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>官幣大社熱田神宮衞士長及衞士服制</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>神宮司廳及神宮神部署職員待遇官等等級令</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>官國幣社職員待遇官等等級令</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>關東神宮職員令</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>明治三十五年勅令第三十一號</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>明治四十一年勅令第百七十七號</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>明治四十二年勅令第二百十號</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>大正四年勅令第十三號</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>昭和七年勅令第三百十二號</Sentence>
            </ListSentence>
          </List>
          <List>
            <ListSentence>
              <Sentence>昭和十八年勅令第七百六十九號</Sentence>
            </ListSentence>
          </List>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>第二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>土地收用法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第二條第二號中「神社若ハ」ヲ削ル</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="3">
        <ArticleTitle>第三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>國有財產法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第二條第二號中「神社ノ用又ハ」ヲ削リ「若ハ」ヲ「又ハ」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第二十四條中「寺院」ヲ「神社、寺院」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="4">
        <ArticleTitle>第四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>東京都制中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <NewProvision>
              <Article Num="115">
                <ArticleTitle>第百十五條</ArticleTitle>
                <Paragraph Num="1">
                  <ParagraphNum/>
                  <ParagraphSentence>
                    <Sentence>削除</Sentence>
                  </ParagraphSentence>
                </Paragraph>
              </Article>
            </NewProvision>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="5">
        <ArticleTitle>第五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>府縣制中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第百條ノ二ヲ削ル</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="6">
        <ArticleTitle>第六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>市制中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第百十四條ノ三ヲ削ル</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="7">
        <ArticleTitle>第七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>町村制中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第九十四條ノ三ヲ削ル</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="8">
        <ArticleTitle>第八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>所得稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第四條中「、神社」ヲ削ル</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="9">
        <ArticleTitle>第九條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>法人稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第十一條中「、神社」ヲ削ル</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="10">
        <ArticleTitle>第十條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>臨時利得稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第十二條中「法律」ヲ「法令」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="11">
        <ArticleTitle>第十一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>配當利子特別稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第四條第一號中「法律」ヲ「法令」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="12">
        <ArticleTitle>第十二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>外貨債特別稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第四條第一號中「法律」ヲ「法令」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="13">
        <ArticleTitle>第十三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>有價證券移轉稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第八條中「法律」ヲ「法令」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="14">
        <ArticleTitle>第十四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>地租法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第二條第三號ヲ左ノ如ク改ム</Sentence>
            </AmendProvisionSentence>
            <NewProvision>
              <Item Num="3">
                <ItemTitle>三</ItemTitle>
                <ItemSentence>
                  <Sentence>削除</Sentence>
                </ItemSentence>
              </Item>
            </NewProvision>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第六條第二項中「第三號」ヲ「第四號」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="15">
        <ArticleTitle>第十五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>家屋稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第三條第二號中「神社」ヲ「法人タル神社」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="16">
        <ArticleTitle>第十六條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>電氣瓦斯稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第四條第二號中「神社及」ヲ削ル</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="17">
        <ArticleTitle>第十七條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>登錄稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第二條第一項第二號及第三條ノ二中「神社、」ヲ削ル</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第十九條第二號ヲ左ノ如ク改ム</Sentence>
            </AmendProvisionSentence>
            <NewProvision>
              <Item Num="2">
                <ItemTitle>二</ItemTitle>
                <ItemSentence>
                  <Sentence>削除</Sentence>
                </ItemSentence>
              </Item>
            </NewProvision>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>同條第二號ノ二中「法人タル寺院ノ境內地」ヲ「法人タル神社若ハ法人タル寺院ノ境內地」ニ改メ「又ハ」ノ下ニ「法人タル神社、」ヲ加フ</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="18">
        <ArticleTitle>第十八條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>廣吿稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第四條第二號中「神社及」ヲ削ル</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="19">
        <ArticleTitle>第十九條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>地方稅法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第十二條第一項第一號中「神社」ヲ「法人タル神社」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="20">
        <ArticleTitle>第二十條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>關稅定率法中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第七條第十一號ノ二中「社寺、敎會」ヲ「法人タル神社、寺院若ハ敎會」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="21">
        <ArticleTitle>第二十一條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>國有財產法施行令中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第二十八條中「收益ニ付テハ」ノ下ニ「神社、」ヲ加フ</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第二十九條中「寺院」ヲ「神社、寺院」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="22">
        <ArticleTitle>第二十二條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>登錄稅法施行規則中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第五條ノ七中「法人タル寺院又ハ法人タル敎會」ヲ「法人タル神社、法人タル寺院又ハ法人タル敎會」ニ、「法人タル寺院ノ境內地」ヲ「法人タル神社若ハ法人タル寺院ノ境內地」ニ、「本堂」ヲ「本殿、拜殿、社務所、本堂」ニ、「儀式ノ執行」ヲ「祭祀若ハ儀式ノ執行」ニ、「宗敎上ノ儀式又ハ」ヲ「祭祀又ハ宗敎上ノ儀式若ハ」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="23">
        <ArticleTitle>第二十三條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>物品稅法施行規則中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第二十六條第三號中「神社」ヲ「法人タル神社」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="24">
        <ArticleTitle>第二十四條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>特別行爲稅法施行規則中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第八條第二號中「神社」ヲ「法人タル神社」ニ改ム</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="25">
        <ArticleTitle>第二十五條</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>昭和十八年勅令第五百三十二號中左ノ通改正ス</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>第一項ヲ削ル</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
    </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>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>從前神社ニ附シタル社格ハ之ヲ廢止ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="3">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>昭和二十一年勅令第七十號附則第二項ニ揭グル宗敎法人ノ所有スル寶物ニ付明治四十一年法律第二十三號ニ基キ登錄ヲ爲シタル事項ハ本令施行ノ日ニ於テ宗敎法人令ニ基キ登記ヲ爲シタルモノト看做シ寶物登錄臺帳ハ之ヲ同令ニ依ル神社寺院敎會財產登記簿ト看做ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="4">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>昭和二十一年勅令第七十號附則第二項ニ揭グル宗敎法人ノ所有スル建物及其ノ敷地ニシテ公衆禮拜ノ用ニ供スルモノニ付明治四十一年法律第二十三號ニ基キ登錄ヲ爲シタルトキハ本令施行ノ日ヨリ一年間ニ限リ本令施行ノ日ニ於テ宗敎法人令ニ基ク登記ヲ爲シタルモノト看做ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="5">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>宗敎法人令第十五條ニ揭グル財產ニシテ明治四十一年法律第二十三號ニ基キ登錄ヲ爲シタルモノニ關スル同條ノ規定ノ適用ニ付テハ同條中其ノ登記後トアルハ同法ニ依ル登錄後トス</Sentence>
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      <Paragraph Num="6">
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        <ParagraphSentence>
          <Sentence>本令施行ノ際現ニ國ニ於テ神社ノ用ニ供シ又ハ供スルモノト決定シタル公用財產ハ之ヲ從前ヨリ引續キ神社ノ用ニ供スル雜種財產ト看做ス</Sentence>
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      <Paragraph Num="7">
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          <Sentence>本令施行ノ際現ニ地租法第二條第三號ノ規定ニ依リ地租ヲ課セラレザル府縣社地、鄕村社地又ハ護國神社地ハ之ヲ宗敎法人令第十六條第二項ノ規定ニ依リ地租ヲ免除セラレタル神社ノ境內地ト看做ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>