関税法施行規則中の外国貨物の仮陸揚げ、沿海通航船の緊急寄港時の申告、特定場所以外での税関検査に関する規定は、日本国憲法施行時の命令の効力等に関する法律により1947年12月31日まで法的効力を有するが、その後は失効する。これらの規定は継続して必要なため、関税法本体に規定する。また、開港及び開港港域については、従来は勅令で定められていたが、新憲法施行に伴い法律での規定が適当と判断され、現在の42の開港を関税法の別表として規定することとする。これに伴い、明治32年勅令第342号は廃止する。
参照した発言:
第1回国会 衆議院 財政及び金融委員会 第43号
| 都道府縣 | 港名 | 港域 |
| 東京神奈川 | 京濱 | 荒川放水路口西岸ヨリ南十三度西ニ引キタル一線及本牧鼻(北緯三十五度二十四分四十二秒東經百三十九度四十分十秒)ヨリ北四十七度東ニ引キタル一線以内 |
| 靜岡 | 清水 | 眞埼ヨリ正北ニ引キタル一線以内 |
| 愛知 | 武豊 | 布土村ヨリ正東ニ引キタル一線以内 |
| 愛知 | 名古屋 | 西突堤燈臺ヲ中心トシテ二海里半ノ半徑ヲ有スル圓圈ノ一弧内 |
| 三重 | 四日市 | 燈臺ヲ中心トシテ二海里半ノ半徑ヲ有スル圓圈ノ一弧内 |
| 大阪 | 大阪 | 神崎川口東岸ヨリ南西微南ニ引キタル一線ト大和川口南岸ヨリ正西ニ引キタル他ノ一線トノ二線ヲ經界トナシタル面積内 |
| 兵庫 | 神戸 | 蘆屋川口ヨリ南四十二度三十分西ニ引キタル一線及妙法寺川口ヨリ南八十七度東ニ引キタル一線以内 |
| 岡山 | 宇野 | 高邊岬(高邊山三角點ヨリ南三十度東)ヨリ下鳥島ノ西端及飛洲ヲ經テ蛸埼(五一米三角點ヨリ正東)ニ引キタル一線以内 |
| 廣島 | 尾道糸崎 | 犬吠山ノ山頂ヨリ岩子島三角點(一一八・九米)ニ引キタル一線、岩子島鷄小島ヨリ向島布刈鼻ニ引キタル一線、向島大磯鼻ヨリ戸崎ニ引キタル一線及向島松ケ鼻ヲ中心トシテ八鏈ノ半徑ヲ有スル圓圈ノ一弧内 |
| 愛媛 | 今治 | 蒼社川口ノ東岸ヨリ正北ニ引キタル一線ト大濱燈臺ヨリ南六十度東ニ引キタル一線トノ二線ヲ經界トナシタル面積内 |
| 高知 | 高知 | 龍頭崎燈臺ヨリ正東一海里ニ引キタル一線及該線ノ東端ヨリ正北ニ引キタル一線以内 |
| 山口 | 宇部 | 宇部岬ヨリ南八十度西ニ引キタル一線及本山鼻ヨリ南七十度東ニ引キタル一線以内 |
| 山口 | 萩 | 大瀬鼻ヨリ笠山ノ山頂ニ引キタル一線以内 |
| 山口福岡 | 關門 | 鳶ケ巣山ノ山頂ヨリ北四十度西ニ引キタル一線、竹ノ子島臺場鼻ヨリ和合良島ノ島頂ニ引キタル一線、和合良島ノ島頂ヨリ南五十度西ニ引キタル一線及根嶽ノ山頂ヨリ太郎ケ瀬鼻ニ引キタル一線以内 |
| 福岡 | 博多 | 殘島ノ北端ヨリ滿切ニ引キタル一線及小戸鼻ヨリ殘島ノ南端ニ引キタル一線以内 |
| 福岡 | 三池 | 北突堤燈臺ヲ中心トシテ一海里半ノ半徑ヲ有スル圓圈ノ一弧内 |
| 佐賀 | 唐津 | 高島ノ北端ヨリ西北西ニ引キタル一線ト同島ノ南東端ヨリ正南ニ引キタル他ノ一線トノ二線ヲ經界トナシタル面積内 |
| 佐賀 | 住ノ江 | 船津川口ノ西岸ノ南端ヨリ正西ニ引キタル一線以内 |
| 熊本 | 三角 | 瀬戸ノ鼻ヨリ大矢野島コンピラ鼻マテ、際崎ノ鼻ヨリ戸馳島野埼マテ、同島兎鼻ヨリ千束島六四郎鼻マテ、夫ヨリ大矢野島塔ケ埼マテ引キタル四線以内 |
| 鹿兒島 | 鹿兒島 | 一丁臺場南端ノ燈臺ヲ中心トシテ一海里ノ半徑ヲ有スル圓圈ノ一弧内 |
| 長崎 | 長崎 | 小瀬戸浦ノ南東端ヨリ鼠島ノ外端ヲ經テ蔭ノ尾島長刀埼ニ引キタル一線ト蔭ノ尾島三角點(四六・九米)ヨリ正南ニ向ヒ香燒島ニ引キタル一線及香燒島石燈龍ノ鼻ヨリ深堀村堂ノ埼ニ引キタル一線以内 |
| 長崎 | 嚴原 | 虎埼ヨリ耶良埼(一名寢釋迦鼻)ニ引キタル一線以内 |
| 長崎 | 口ノ津 | 宮崎鼻ヨリ正南ニ引キタル一線ト白間埼ヨリ正東ニ引キタル他ノ一線トノ二線ヲ經界トナシタル面積内 |
| 島根 | 濱田 | 黒埼ヨリ馬島ノ西端ニ引キタル一線ト馬島ノ北端(千疊敷鼻)ヨリ入道鼻ニ引キタル一線以内 |
| 鳥取 | 境 | 境港燈臺ヲ中心トシテ二海里半ノ半徑ヲ有スル圓圈ノ一弧内及外ノ江ノ西端ヨリ正北ニ引キタル一線以東 |
| 京都 | 宮津 | 片島鼻ヨリ日置埼二引キタル一線以内 |
| 福井 | 敦賀 | 赤埼ヨリ蛭子埼ニ引キタル一線以内 |
| 石川 | 七尾 | 能登島松ケ埼ヨリ南東ニ引キタル一線以西及屏風埼峽以東 |
| 富山 | 伏木東岩瀬 | 岩崎三角點(六一米)ヨリ南七十八度三十分東ニ引キタル一線及大村三角點(六・八米)ヨリ正北ニ引キタル一線以内 |
| 新潟 | 新潟 | 燈臺ヲ中心トシテ二海里半ノ半徑ヲ有スル圓圈ノ一弧内 |
| 新潟 | 夷 | 椎泊村ヨリ北五十里村外堺マテ引キタル一線ト加茂湖東岸湊町ヨリ同湖北西岸加茂村マテ引キタル一線以内 |
| 秋田 | 船川 | 生鼻埼ヨリ正南ニ引キタル一線ト南平澤ノ南東角ヨリ正東ニ引キタル一線トノ二線ヲ經界トナシタル面積内 |
| 青森 | 青森 | 鼻繰岬ヨリ正西ニ引キタル一線以内 |
| 青森 | 八戸 | 日出岩(三・三米)ヨリ正西ニ引キタル一線及同岩ヨリ正南ニ引キタル一線以内 |
| 岩手 | 釜石 | 鷲ノ巣埼ヨリ鎌ケ埼ニ引キタル一線以内 |
| 宮城 | 鹽釜 | 花淵埼ヨリ唐戸島ノ南端ニ引キタル一線及唐戸島三角點(三六米)ヨリ寒風澤島長濱天測點ヲ經テ腕埼ニ引キタル一線以内 |
| 北海道 | 函館 | 阿野間埼ヨリ南方沖合半海里ノ所ヨリ上磯村有川口ノ東岸マテ引キタル一線以内 |
| 北海道 | 小樽 | 平磯岬ヨリカヤシバ岬ニ引キタル一線以内 |
| 北海道 | 留萠 | 留萠埼(留萠港南防波堤燈臺ヨリ南三度西千三百五十米)ヨリ北三十度西一海里半ニ引キタル一線及該線ノ北端ヨリ北六十度東ニ引キタル一線以内 |
| 北海道 | 根室 | 辨天島燈臺ヲ中心トシテ一海里ノ半徑ヲ有スル圓圈ノ一弧内 |
| 北海道 | 釧路 | 燈臺ヨリ正西二海里ニ引キタル一線以北及該線ノ西端ヨリ正北ニ引キタル一線以東 |
| 北海道 | 室蘭 | エンルム埼ヨリ大黒島ヲ經テホテイシ埼ニ引キタル一線以内 |
| Prefecture | Name of Harbors | Boundary of Harbors |
| Tokyo Kanagawa | Keihin | The inside of the line drawn from the west shore of the mouth of the Arakawa Drain to south 13°west and the line drawn from Hommokuhana (35°24'42 "N. L. Long.139°40'10" E) to north 47°East. |
| Shizuoka | Shimizu | The inside of the line drawn from Masaki to due north. |
| Aichi | Taketoyo | The inside of the line drawn from Fudomura to due east. |
| Aichi | Nagoya | The inside of the arc of circumference with the radius of 2.5 n. m. centred at the Nishitottei (west breakwater) light-house. |
| Mie | Yokkaichi | The inside of the arc of circumference with the radius of 2.5 n. m. centred at the light-house. |
| Osaka | Osaka | The inside of the area limited by the line drawn from the east shore of the mouth of the Kanzakigawa to south west slight south and the other line drawn from the south shore of the mouth of the Yamato-gawa to due west. |
| Hyogo | Kobe | The inside of the line drawn from the mouth of the Ashiyagawa to south 42°30 west and the line drawn from the mouth of the Myohojugawa to south 87°east. |
| Okayama | Uno | The inside of the line drawn from Takabemisaki (from the Takabeyama triangle point to south 30°east) to Takosaki (from 51 metres triangle point due east) through the west end of Shimotorishima and Tobisu. |
| Hiroshima | Onomichi-Itosaki | The inside of the line drawn from the top of Inuboeyama to the triangle point of Iwashima (118.9 metres), the line drawn Niwatorikashima of Iwashishima to Nunokarihana of Mukaishima, the line drawn from Oisohana of Mukaishima to Tosaki and the arc of circumference with the radius of 8 chains centred at Matsugahana of Mukaishims. |
| Ehime | Imabari | The inside of the area limited by the line drawn from the east shore of the mouth of the Soshagawa to due north and the line drawn from the Ohama light-house to the south 60°east. |
| Kochi | Kochi | The inside of the line drawn from Ryuzusaki to 1 n. m. due east, and the line drawn from the east end of this line to due west. |
| Yamaguchi | Ube | The inside of the line drawn from Ubemisaki to south 80°west and the line drawn from Motoyamahana to south 70°east. |
| Yamaguchi | Hagi | The inside of the line drawn from Osehana to the top of Kasayama. |
| Yamaguchi) Kammon Fukuoka) | The inside of the line drawn from the top of Tobigasu to north 40°west, the line drawn from Daibahana of Takenokoshima to the top of wagorashima, the line drawn the top of Wagorashima to the south 50°west and the line drawn the top of Nedake to Tarogasehana. | |
| Fukuoka | Hakata | The inside of the line drawn from the north end of Nokonoshima to Michikiri and the line drawn from Otohana to the south end of Nokonoshima. |
| Fukuoka | Miike | The inside of the arc of circumference with redius of 1.5 n. m. centred at Kitatottei light-house. |
| Saga | Karatsu | The inside of the area limited by the line drawn from the north end of Takashima to the westnorth west and the other line drawn from the southeast end of Takashima to due south. |
| Saga | Suminoe | The inside of the line drawn from the south end of the west shore of the mouth of Funazugawa to due west. |
| Kumamoto | Misumi | The inside of the four lines drawn from Setonohana to Kompirahana of Oyanoshima, from Kiwasakinohana to Nosaki of Tobaseshima, from Usagihana of the same island to Rokushirohana of Senzokushims, and from the same to Togasaki of Oyanoshima. |
| Kagoshima | Kagoshima | The inside of the arc of the circumference with radius of 1 n. m. centred at the lighthouse of the south end of the Ichodaiba. |
| Nagasaki | Nagasaki | The inside of the line drawn from the southwest end of Kosedoura to Chotosaki, through the outside of Mezumishima, the line drawn from the triangle point (46.9m) of Kagenooshima to due south to Koyagishima, and the line drawn from Ishidoronohana of Koyagishima to Donosaki of Fukaborimura. |
| Nagasaki | Izuhara | The inside of the line drawn from Tarasaki to Yarasaki (Neshakahana). |
| Nagasaki | Kuchinotsu | The inside of the area limited by the line drawn from Miyazaki-hana to due south and another line drawn from Shiramasaki to due east. |
| Shimane | Hamada | The inside of the line drawn from Kurosaki to the westend of Umashima and the line drawn from the north end of Umashima (Senjojikihana) to Nyudohana. |
| Tottori | Sakai | The inside of the arc of circumference with radius of 2.5 n. m. centred at the lighthouse of Sakai Harbor, and the east side of the line drawn from the west end of Sotoe to due north. |
| Kyoto | Miyazu | The inside of the line drawn from Katashimahana to Hiokisaki. |
| Fukui | Tsuruga | The inside of the line drawn from Akasaki to Ebisusaki. |
| Ishikawa | Nanao | The west side of the line drawn from Matsugasalki of Notoshima to southwest and the east side of the Byobusaki Straits. |
| Toyama | Fushiki-Higashiiwase | The inside of the line drawn from the triangle point (61m) of lawsaki to south 780 301 east and the line drawn from the triangle point (6.8m.) of Omura to due north. |
| Niigata | Niigata | The inside of the arc of the circumference with radius of 2.5 n. m. centered at the lighthouse. |
| Niigata | Ebisu | The inside of the line drawn from Shidomari-mura to the outer border of Kitaikarimura and the line drawn from Minato-machi, the east shore of Kamoko, to Kamo-mura, the north west shore of the same lake. |
| Akita | Funakawa | The inside of the area limited by the line drawn from Ikuhanasaki to due south and the line drawn from the southeast corner of Minami Hirasawa to due east. |
| Aomori | Aomori | The inside of the line drawn from Hanakurimisaki to due west. |
| Aomori | Hachinohe | The inside of the line drawn from Hinodeiwa (303 m.) to due west, and the line drawn from the same rock to due south. |
| Iwate | Kamaishi | The inside of the line drawn from"Washigasusaki to Kamagasaki. |
| Miyagi | Shiogama | The inside of the line drawn from Hanafuchisaki to the south end of Karatoshima and the line drawn from the triangle point (36 m.) of Karatoshima to Kainasaki through the Nagahama observation point of Sabusawashima. |
| Hokkaido | Hakodate | The inside of the line drawn from the point of half mile off the shore south of Anomasaki to the east shore of the mouth of Arikawa, Kamiisomura. |
| Hokkaido | Otaru | The inside of the line drawn from Hiraisomisaki to Kayashibamisaki. |
| Hokkaido | Rumoi | The inside of the line drawn from Rumoisaki (south 3 West) 1350 metres from the light-house of the south Waterbreak of Rumoi Habor) to north 30 west 1.5 miles, and the line drawn from the north and of the abovementioned line to north 60°east. |
| Hokkaido | Nemuro | The inside of the arc of the circumference with radius of 1 mile centred at the Bentenjima light-house. |
| Hokkaido | Kushiro | The north side of the line drawn from the light-house to due west 2 miles, and the east side of the line drawn from the west end of the said line to due north. |
| Hokkaido | Muroran | The inside of the line drawn from Enrumusaki to Hoteishisaki through Daikokushima. |