<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="Act" Num="188" PromulgateDay="16" PromulgateMonth="12" Year="22">
  <PromulgateBody>
    <PromulgateStatement>I hereby promulgate the Law concerning the Exemption of Import Duties on Foodstuffs.</PromulgateStatement>
    <ImperialSignature>Signed:HIROHITO, Seal of the Emperor</ImperialSignature>
    <PromulgateDate>This sixteenth day of the twelfth month of the twenty-second year of Showa (December 16, 1947)</PromulgateDate>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>KATAYAMA Tetsu</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Law No.188</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The import duties of those articles which are stated in the list of import tariff in the Annexed Table to the Custom Duties Fixed Tarif Law and which are stated in the Annexed Table to the present Law shall be exempted on importations until December 31, 1948.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provision:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>The present Law shall come into force as from January 1, 1948.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
    <AppdxTable>
      <AppdxTableTitle>Annexed Table</AppdxTableTitle>
      <TableStruct>
        <Table>
          <TableRow>
            <TableColumn>
              <Sentence>Import Tariff Articles Nos.</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence/>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>12</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Rice and paddy</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>13</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Barley</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>16</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Wheat</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>EX.17-(2)</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Millet (Setaria italica or Setaria italica Var. germanica)</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>18</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Kao-liang</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>19</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Indian corn</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>20</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Buck wheat</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>21</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Beans and pease</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>1.Soja beans</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>2.Red or white beans, small</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>3.Beans (Vicia faba)</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>5.Pease (Pisum Sativum)</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence/>
            </TableColumn>
            <TableColumn>
              <Sentence>7.Other, excluding those for medicinal use</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>22</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Flours, meals or groats of grains and starches.</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>31</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Vegetables, fruits and nuts</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>32</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Tea</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>34</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Coffee</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>36</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Cocoa (not sugared)</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>37</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Pepper</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>38</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Curry</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>39</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Mustard</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>40</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Sugar</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>41</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Rock candy sugar, cube sugar, loaf sugar and similar sugar</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>42</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Molasses</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>43</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Grape sugar, malt sugar and "Ame"</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>44</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Honey</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>45</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Confectioneries and cakes</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>46</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Jams, fruit jellies and the like</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>47</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Biscuits (not sugared)</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>48</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Macaroni, vermicelli and the like</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>49</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Fruit-juices and syrups</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>50</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Sauces</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>51</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Vinegar</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>52</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Meats, poultry and game</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>52-(2)</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Fish, shellfish and mollusca</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>53</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Butter, artificial butter and ghee</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>54</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Cheese</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>55</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Condensed milk</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>56</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Infantfoods</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>57</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Meat extract</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>58</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Peptone, somatose, hemoglobin and similar tonic foods</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>59</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Eggs, fresh</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>59-(2)</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Eggs in liquid and eggs in powder</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>60</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Mineral waters, soda water and similar beverages, not containing sugar or alcohol</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>67</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Beverages and comestibles, not otherwise provided for</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>101</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Soja bean oil</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>102</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Cotton seed oil</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>108</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Animal fats</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>109</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Compound lard</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>120</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Edible oils, fats and waxes in oils, fats and waxes, not otherwise provided for</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>166</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Bicarbonate of soda</Sentence>
            </TableColumn>
          </TableRow>
          <TableRow>
            <TableColumn>
              <Sentence>218</Sentence>
            </TableColumn>
            <TableColumn>
              <Sentence>Baking powder</Sentence>
            </TableColumn>
          </TableRow>
        </Table>
      </TableStruct>
    </AppdxTable>
  </LawBody>
  <Signatures>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>KURUSU Takeo</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>KATAYAMA Tetsu</Name>
    </Signature>
  </Signatures>
</Law>