<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="ja" LawType="Act" Num="188" PromulgateDay="16" PromulgateMonth="12" Year="22">
  <PromulgateBody>
    <PromulgateStatement>食糧の輸入税を免除する法律をここに公布する。</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <PromulgateDate>昭和二十二年十二月十六日</PromulgateDate>
    <Signature>
      <MinisterialTitle>内閣総理大臣</MinisterialTitle>
      <Name>片山哲</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>法律第百八十八号</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>関税定率法別表輸入税表に掲げる物品で、この法律の別表に掲げるものの輸入税は、昭和二十三年十二月三十一日までの輸入については、これを免除する。</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>この法律は、昭和二十三年一月一日から、これを施行する。</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
    <AppdxTable>
      <AppdxTableTitle>別　表</AppdxTableTitle>
      <TableStruct>
        <Table>
          <TableRow>
            <TableColumn>
              <Sentence>輸入税表番号</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>品名</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>米及び籾</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一三</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>大麦</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一六</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>小麦</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一七の二の内</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>粟</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一八</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>高粱</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一九</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>玉蜀黍</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>二〇</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>蕎麦</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>二一</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>豆類</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>一　大豆</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>二　小豆</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>三　蚕豆</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>五　豌豆</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>七　その他（医藥用のものを除く。）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>二二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>穀粉及び澱粉類</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>三一</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>蔬菜、果実及び核子</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>三二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>茶</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>三四</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>珈琲</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>三六</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>コーコー（砂糖を加えないもの）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>三七</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>胡椒</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>三八</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>カリー</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>三九</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>マスタード</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四〇</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>砂糖</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四一</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>氷砂糖、角砂糖、棒砂糖、その他類似のもの</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>糖蜜</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四三</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>葡萄糖、麦芽糖及び飴</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四四</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>蜂蜜</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四五</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>菓子</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四六</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>ジャム、フルートゼリー類</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四七</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>ビスケット（砂糖を加えないもの）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四八</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>マカロニー、ヴァーミセリー、その他各種の麺類</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>四九</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>果汁及び糖水</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五〇</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>ソース</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五一</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>食酢</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>鳥獸肉類</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五二の二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>魚介類</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五三</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>バター、人造バター及びギー</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五四</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>チーズ</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五五</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>コンデンスドミルク</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五六</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>インファントフード</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五七</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>肉越幾斯</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五八</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>ペブトン、ソマトーゼ、ヘモグロビンその他類似の滋養食料</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五九</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>鳥卵（生鮮なもの）</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>五九の二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>鳥卵液及び鳥卵粉</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>六〇</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>砿水、曹達水その他砂糖又は酒精を含まない諸飮料</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>六七</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>別号に掲げない飮食物</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一〇一</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>大豆油</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一〇二</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>棉子油</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一〇八</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>獸脂</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一〇九</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>コムパウンドラード</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一二〇</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>別号に掲げない油、脂、蝋のうち食用のもの</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>一六六</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>重炭酸曹達</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>二一八</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>ベーキングパウダー</Sentence>
            </TableColumn>
          </TableRow>
        </Table>
      </TableStruct>
    </AppdxTable>
  </LawBody>
  <Signatures>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>栗栖赳夫</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>内閣総理大臣</MinisterialTitle>
      <Name>片山哲</Name>
    </Signature>
  </Signatures>
</Law>