{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"331M50000002047","law_num":"昭和三十一年総理府令第四十七号","law_num_era":"Showa","law_num_year":31,"law_num_type":"MinisterialOrdinance","law_num_num":"047","promulgation_date":"1956-06-01"},"revision_info":{"law_revision_id":"331M50000002047_20090401_421M60000008036","law_type":"MinisterialOrdinance","law_title":"アメリカ合衆国軍隊等が行う免税軽油の引取りの手続に関する総理府令","law_title_kana":"あめりかがっしゅうこくぐんたいとうがおこなうめんぜいけいゆのひきとりのてつづきにかんするそうりふれい","abbrev":"","category":"地方財政","updated":"2024-07-22T00:46:10+09:00","amendment_promulgate_date":"2009-03-31","amendment_enforcement_date":"2009-04-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"421M60000008036","amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":"平成二十一年総務省令第三十六号","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":{"Era":"Showa","Lang":"ja","LawType":"MinisterialOrdinance","Num":"047","Year":"31","PromulgateMonth":"06","PromulgateDay":"01"},"children":[{"tag":"LawNum","attr":{},"children":["昭和三十一年総理府令第四十七号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"あめりかがっしゅうこくぐんたいとうがおこなうめんぜいけいゆのひきとりのてつづきにかんするそうりふれい","Abbrev":"","AbbrevKana":""},"children":["アメリカ合衆国軍隊等が行う免税軽油の引取りの手続に関する総理府令"]},{"tag":"EnactStatement","attr":{},"children":["日本国とアメリカ合衆国との間の安全保障条約第三条に基く行政協定の実施に伴う地方税法の臨時特例に関する法律及び日本国における国際連合の軍隊の地位に関する協定の実施に伴う地方税法の臨時特例に関する法律を実施するため、アメリカ合衆国軍隊等が行う免税軽油の引取の手続に関する総理府令を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","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地方税法の臨時特例に関する法律（昭和二十七年法律第百十九号。以下「法」という。）第三条に規定する合衆国軍隊若しくは合衆国軍隊の公認調達機関又は契約者が地方税法（昭和二十五年法律第二百二十六号）第百四十四条第一項第二号又は第三号に規定する特約業者又は元売業者（以下「特約業者等」という。）から法第三条の規定によつて軽油引取税を課さないこととされる軽油（以下「免税軽油」という。）の引取りを行おうとする場合においては、当該特約業者等は、その引取りが行われる時までに、合衆国軍隊の権限ある官憲の発給する当該引取りに係る軽油が免税軽油である旨の証明書を添付した申請書を当該特約業者等の当該免税軽油の納入地（地方税法第百四十四条の二第一項に規定する納入地をいう。）の道府県知事に提出して、当該道府県知事からその申請を承認する旨の書面（以下「承認書」という。）の交付を受けなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前条の規定により承認書の交付を受けた特約業者等は、その承認に係る軽油が法第三条の表中軽油引取税の項に規定する用途に供せられた場合においては、合衆国軍隊の権限ある官憲の発給する当該承認に係る軽油が当該用途に供された旨の証明書を当該承認書の交付をした道府県知事に提出しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["第一条の証明書、申請書及び承認書並びに前条の証明書の様式については、総務大臣の定めるところによる。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前三条の規定は、法第三条の規定を準用する日本国における国際連合の軍隊の地位に関する協定の実施に伴う地方税法の臨時特例に関する法律（昭和二十九年法律第百八十八号）第三条の規定により軽油引取税を課さないこととされる国際連合の軍隊又は国際連合の軍隊の公認調達機関が国際連合の軍隊の用に供する軽油の引取について準用する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この府令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和三五年六月二三日総理府令第三五号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この府令は、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等の締結に伴う関係法令の整理に関する法律（昭和三十五年法律第百二号）の施行の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和三五年七月一日自治省令第三号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成元年七月二六日自治省令第三三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},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