{"attached_files_info":null,"law_info":{"law_type":"CabinetOrder","law_id":"329CO0000000103","law_num":"昭和二十九年政令第百三号","law_num_era":"Showa","law_num_year":29,"law_num_type":"CabinetOrder","law_num_num":"103","promulgation_date":"1954-05-18"},"revision_info":{"law_revision_id":"329CO0000000103_20250401_507CO0000000006","law_type":"CabinetOrder","law_title":"日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律施行令","law_title_kana":"にほんこくとあめりかがっしゅうこくとのあいだのそうごぼうえいえんじょきょうていのじっしにともなうかんぜいほうとうのりんじとくれいにかんするほうりつせこうれい","abbrev":"","category":"国税","updated":"2025-01-28T14:52:47+09:00","amendment_promulgate_date":"2025-01-17","amendment_enforcement_date":"2025-04-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"507CO0000000006","amendment_law_title":"情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るためのデジタル社会形成基本法等の一部を改正する法律の一部の施行に伴う関係政令の整備等及び経過措置に関する政令","amendment_law_title_kana":null,"amendment_law_num":"令和七年政令第六号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Lang":"ja","Era":"Showa","Year":"29","Num":"103","PromulgateMonth":"5","PromulgateDay":"18","LawType":"CabinetOrder"},"children":[{"tag":"LawNum","attr":{},"children":["昭和二十九年政令第百三号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"にほんこくとあめりかがっしゅうこくとのあいだのそうごぼうえいえんじょきょうていのじっしにともなうかんぜいほうとうのりんじとくれいにかんするほうりつせこうれい","Abbrev":"","AbbrevKana":""},"children":["日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律施行令"]},{"tag":"EnactStatement","attr":{},"children":["内閣は、日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）の規定を実施するため、この政令を制定する。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（定義）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令において「協定」、「政府」、「資材等」又は「製品」とは、それぞれ日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（以下「法」という。）第一条又は第二条第一項に規定する協定、政府、資材等又は製品をいう。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（関税等の免除手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資材等を輸入し、又は製造場（石油ガスについては石油ガスの充てん場とし、原油、ガス状炭化水素又は石炭については原油、ガス状炭化水素又は石炭の採取場とする。以下この項において同じ。）若しくは保税地域から移出し、若しくは引き取ろうとする者が協定第六条の規定により関税、消費税、揮発油税、地方揮発油税、石油ガス税又は石油石炭税の免除を受けようとするときは、当該輸入、移出又は引取りの時までに、当該資材等が同条の規定の適用を受けるものに該当するものであることについてのアメリカ合衆国政府の権限ある官憲の発給する証明書を、当該資材等の輸入地若しくは当該資材等の置かれている保税地域の所在地の所轄税関長又は当該資材等の製造場の所在地の所轄税務署長に提出しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第二項に規定する課税資産の譲渡等についての協定第六条の規定による消費税の免除を受けようとする同項の事業者は、当該課税資産の譲渡等が同条の規定の適用を受けるものに該当するものであることについてのアメリカ合衆国政府の権限ある官憲の発給する証明書を当該課税資産の譲渡等を行つた日の属する課税期間（消費税法（昭和六十三年法律第百八号）第十九条に規定する課税期間をいう。）の末日の翌日から二月（清算中の法人について残余財産が確定した場合には、一月）を経過した日から七年間、納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["消費税法第四十五条の二第一項の規定の適用がある場合における前項の規定の適用については、同項中「経過した日」とあるのは、「経過した日（消費税法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日）」とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（政府への引渡の証明等）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第一項に規定する証明は、同項に規定する資材等又は製品でこれらの物を受け取るべき政府に引き渡されたものの品名、数量及び引渡の年月日を記載し、且つ、政府の権限ある官憲の発給した証明書を、同項に規定する期間内に、当該期間を指定した税関長又は税務署長に提出して、これをしなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二条第一項第一号に規定する承認を受けようとする者は、同項に規定する資材等又は製品で滅失したものの品名及び数量並びに滅失した事由、日及び場所を記載した申請書を、当該資材等又は製品について同項に規定する期間の指定をした税関長又は税務署長に提出しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、滅失した場所が当該税関長又は税務署長の所轄する区域の外にあるときは、滅失した場所の所在地の所轄税関長又は税務署長に滅失の事実を申告して証明書の交付を受け、これを当該申請書に添附しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二項の場合において、引渡の証明に係る資材等若しくは製品又は滅失の承認を受けようとする資材等若しくは製品が前条の免除を受けて輸入された資材等又はその製品であるときは、第一項の証明書又は前項の申請書に当該輸入資材等の輸入の許可書若しくはその写を添附しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（加工又は製造のための工場の承認）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三条第一項に規定する承認を受けようとする者は、左に掲げる事項を記載した申請書を、同項の規定により承認を受けようとする工場の所在地の所轄税関長に提出しなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["当該申請書に係る申請の内容を変更しようとする場合も、また同様とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["承認を受けようとする工場の名称及び所在地"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三条第一項の規定の適用を受ける加工又は製造のために使用する工場施設の延坪数"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["使用しようとする資材等の品名及び数量"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["資材等について加工し、又はこれを原料として製造される製品の品名及び数量並びに当該加工又は製造に要する期間"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["製品を引き渡すべき政府の機関の名称"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する申請書には、法第三条第一項に規定する加工又は製造による製品の引渡に関し政府と締結した契約に係る契約書若しくは政府の発注書の写又はこれに代るべき書類を添附しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"4_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（承認手数料）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税関関係手数料令（昭和二十九年政令第百六十四号）第三条（第二項中第二条第二項に係る部分を除く。）、第九条第三項及び第四項並びに第十四条の規定は、法第三条第一項に規定する工場について準用する。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（加工又は製造を終了したときの届出等）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三条第一項に規定する税関長の承認した工場（以下「承認工場」という。）において同項に規定する加工又は製造をする者は、その加工又は製造を終了したときは、左に掲げる事項を記載した書面をもつて、承認工場の所在地の所轄税関長に届け出なければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["製品及びその副産物の品名及び数量"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["加工又は製造に使用した資材等の輸入を許可した税関、その許可をした日及びその輸入の許可書の番号"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["加工又は製造に使用した資材等の品名及び数量"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["加工又は製造をした承認工場の名称及び所在地"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["税関長は、前項の届出があつたときは、同項に規定する加工又は製造によつてできた製品及び副産物について検査をし、製品検査書を当該届出をした者に交付するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項に規定する製品検査書は、第三条第一項に規定する証明書に添附しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（記帳義務）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三条第一項に規定する税関長の承認を受けた者は、承認工場ごとに帳簿を備え、これに左の事項を記載しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["承認工場に入れた資材等の品名、数量及びその入れた日並びに当該資材等の輸入を許可した税関、その許可をした日及びその輸入の許可書の番号"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三条第一項に規定する加工又は製造をした日、当該加工又は製造に使用した資材等の品名及び数量並びに製品及びその副産物の品名及び数量"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第五条第二項の検査を受けた日並びに当該検査を受けた製品及びその副産物の品名及び数量"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["承認工場から出した資材等、製品及びその副産物の品名及び数量並びにその出した先及び日"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["滅失した資材等、製品又はその副産物があるときは、その品名、数量及び滅失の事由"]}]}]}]}]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（免税輸入資材等の譲受手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第四条第一項に規定する譲受について同項の規定により適用される関税法（昭和二十九年法律第六十一号）第六十七条の規定による輸入の申告は、当該譲受をしようとする資材等又は製品若しくはその副産物の譲受の日及び場所、品名、数量及び価格並びに譲渡をする者及び譲受人の住所、氏名又は名称を記載した書面をもつてしなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の書面には、譲受に関する契約書又はこれに代るべき書類で譲受価格の記載のあるものを添附しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一項に規定する譲受けに係る資材等又は製品若しくはその副産物について同項の規定による申告があつたときは、これらの物について消費税法第四十七条第二項、揮発油税法（昭和三十二年法律第五十五号）第十一条第二項、石油ガス税法（昭和四十年法律第百五十六号）第十七条第二項又は石油石炭税法（昭和五十三年法律第二十五号）第十四条第二項に規定する申告があつたものとみなす。"]}]}]}]},{"tag":"Article","attr":{"Num":"7_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（免税輸入資材等の譲受の制限の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第七条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第四条第一項第一号に規定する政令で定める場合は、同号に規定する譲受が生産性の向上に関する日本国とアメリカ合衆国との間の取極に基づきアメリカ合衆国政府の輸入に係る資材等を財団法人社会経済生産性本部（昭和三十年三月一日に財団法人日本生産性本部という名称で設立された法人をいう。）に引き渡すためのものである場合とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（免税調達資材等の譲受手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第五条第一項の承認を受けようとする者は、次に掲げる事項を記載した申請書を同項の所轄税務署長に提出しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["申請者の住所、氏名又は名称及び個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号をいう。以下この条において同じ。）又は法人番号（同法第二条第十六項に規定する法人番号をいう。以下この条において同じ。）（個人番号及び法人番号を有しない者にあつては、住所及び氏名又は名称）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該譲受けの日及び場所"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資材等又は製品若しくはその副産物の品名、数量及び価格"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["譲渡をする者の住所及び氏名又は名称"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第五条第三項の譲受けをしようとする者は、次に掲げる事項を記載した書面を、当該譲受けの場所の所在地の所轄税務署長に提出するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["譲受人の住所、氏名又は名称及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、住所及び氏名又は名称）"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該譲受けの日及び場所"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該資材等又は製品若しくはその副産物の品名、数量及び価格"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["譲渡をする者の住所及び氏名又は名称"]}]}]}]}]}]},{"tag":"SupplProvision","attr":{"Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、法施行の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和二九年六月二八日政令第一七三号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、昭和二十九年七月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和三〇年六月三〇日政令第九二号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和三〇年七月三〇日政令第一五一号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、昭和三十年八月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和三四年四月九日政令第一一一号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、昭和三十四年四月十一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和三七年三月三一日政令第九九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、昭和三十七年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和三七年四月二日政令第一三六号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、国税通則法の施行等に伴う関係法令の整備等に関する法律（以下「整備法」という。）の施行の日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四一年一月二四日政令第五号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、昭和四十一年二月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四一年七月一日政令第二二八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、関税法等の一部を改正する法律（昭和四十一年法律第三十六号）附則第一項に規定する指定日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五三年四月一八日政令第一三二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、法の施行の日（昭和五十三年四月十八日）から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五九年四月一三日政令第一〇三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この政令は、公布の日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第二条、第四条から第十三条まで及び第二十条の改正規定並びに附則第四条から第九条までの規定は、昭和五十九年九月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和六三年一二月三〇日政令第三六一号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、昭和六十四年四月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律施行令の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法附則第四十九条第二項の規定によりなおその効力を有するものとされる法附則第四十八条の規定による改正前の日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条（関税等を徴収する場合）の規定の適用については、第九条の規定による改正前の日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律施行令第二条（関税等の免除手続）及び第三条（政府への引渡の証明等）の規定は、第九条の規定の施行後も、なおその効力を有する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成六年三月二四日政令第七〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、平成六年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一三年三月三一日政令第一五三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、平成十三年四月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一五年三月三一日政令第一三七号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この政令は、平成十五年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、題名の改正規定、第一条の改正規定（「石油税法」を「石油石炭税法」に改める部分に限る。）、第二条第一項の改正規定、第三条第二項の改正規定、第十条から第十三条までの改正規定、第十五条第一項の改正規定、第十六条の改正規定及び第二十条の改正規定並びに附則第四条から第十六条までの規定は、平成十五年十月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年三月二日政令第三九号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、一般社団法人及び一般財団法人に関する法律の施行の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年三月三一日政令第一〇七号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、平成二十一年四月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二六年五月一四日政令第一七九号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和二年三月三一日政令第一一四号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、令和二年四月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和二年六月二六日政令第二〇七号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、令和四年四月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"66"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律施行令及び日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律施行令の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第六十六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日前に開始した連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。）（旧法人税法第二条第十二号の七に規定する連結子法人の同項に規定する連結親法人事業年度が施行日前に開始した連結事業年度を含む。）終了の日の属する消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）については、第十条の規定による改正前の日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律施行令第二条第二項及び日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律施行令第二条第三項の規定は、なおその効力を有する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和七年一月一七日政令第六号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この政令は、改正法附則第一条第二号に掲げる規定の施行の日（令和七年四月一日）から施行する。"]}]}]}]}]}]}}