{"attached_files_info":null,"law_info":{"law_type":"CabinetOrder","law_id":"345CO0000000125","law_num":"昭和四十五年政令第百二十五号","law_num_era":"Showa","law_num_year":45,"law_num_type":"CabinetOrder","law_num_num":"125","promulgation_date":"1970-05-20"},"revision_info":{"law_revision_id":"345CO0000000125_20170401_429CO0000000110","law_type":"CabinetOrder","law_title":"清酒製造業等の安定に関する特別措置法施行令","law_title_kana":"せいしゅせいぞうぎょうとうのあんていにかんするとくべつそちほうしこうれい","abbrev":"清酒業等安定法施行令","category":"国税","updated":"2024-07-22T08:07:50+09:00","amendment_promulgate_date":"2017-03-31","amendment_enforcement_date":"2017-04-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"429CO0000000110","amendment_law_title":"酒税法施行令等の一部を改正する政令","amendment_law_title_kana":"","amendment_law_num":"平成二十九年政令第百十号","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":"CabinetOrder","Num":"125","Year":"45","PromulgateMonth":"05","PromulgateDay":"20"},"children":[{"tag":"LawNum","attr":{},"children":["昭和四十五年政令第百二十五号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"せいしゅせいぞうぎょうとうのあんていにかんするとくべつそちほうしこうれい","Abbrev":"清酒業等安定法施行令","AbbrevKana":"せ"},"children":["清酒製造業等の安定に関する特別措置法施行令"]},{"tag":"EnactStatement","attr":{},"children":["内閣は、清酒製造業の安定に関する特別措置法（昭和四十五年法律第七十七号）第三条第一号及び第二号、第七条第一項及び第二項並びに第十六条の規定に基づき、この政令を制定する。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（被保証者等）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["清酒製造業等の安定に関する特別措置法（以下「法」という。）第三条第一項第一号に規定する政令で定める者は、次に掲げる者とする。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第二条第一項に規定する清酒製造業者（以下「清酒製造業者」という。）"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["中小企業等協同組合法（昭和二十四年法律第百八十一号）の規定による事業協同組合又は協同組合連合会で清酒製造業者が直接又は間接の構成員であるもの"]}]}]}]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"2","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第三条第一項第一号に規定する清酒の製造に係る資金で政令で定めるものは、次に掲げる資金とする。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["清酒の製造に必要な原料、材料、機械、器具又は容器の購入資金"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["清酒の製造に従事する者に対する賃金の支払に必要な資金"]}]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（清酒製造業を廃止する者）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第三条第一項第二号に規定する清酒製造業を廃止する者で政令で定めるものは、次に掲げる者とする。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["清酒製造業者である法人（以下この号において「清酒製造法人」という。）と合併し、清酒製造法人に対して出資し、又は他の清酒製造業者とともに清酒製造法人を設立するため、当該清酒製造業を廃止する者"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["前号に掲げる者以外の者で酒税法（昭和二十八年法律第六号）第十七条第一項の規定による申請に基づいて清酒の製造免許（同法第七条第一項に規定する製造免許をいう。以下同じ。）を取り消された者（清酒の製造に係る営業の譲渡に伴い当該申請をした者その他財務省令で定める者を除く。）"]}]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（単式蒸留焼酎製造業を廃止する者に対する給付金の対象期間）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第三条第二項第一号に規定する政令で定める期間は、平成九年四月一日から平成十三年十一月三十日までの期間とする。"]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（単式蒸留焼酎製造業を廃止する者）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第三条第二項第一号に規定する単式蒸留焼酎製造業を廃止する者で政令で定めるものは、法第二条第二項に規定する単式蒸留焼酎製造業者のうち休業者等以外の者（以下「特定単式蒸留焼酎製造業者」という。）で、次に掲げる者とする。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["特定単式蒸留焼酎製造業者である法人（以下この号において「特定単式蒸留焼酎製造法人」という。）と合併し、特定単式蒸留焼酎製造法人に対して出資し、又は他の特定単式蒸留焼酎製造業者とともに特定単式蒸留焼酎製造法人を設立するため、当該単式蒸留焼酎製造業を廃止する者"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["前号に掲げる者以外の者で酒税法第十七条第一項の規定による申請に基づいて単式蒸留焼酎の製造免許を取り消された者（単式蒸留焼酎の製造に係る営業の譲渡に伴い当該申請をした者その他財務省令で定める者を除く。）"]}]}]}]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"2","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["前項に規定する休業者等とは、次に掲げる者をいう。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["平成六年一月一日から平成八年十二月三十一日までの間に、単式蒸留焼酎を製造せず、かつ、単式蒸留焼酎をその製造場から移出しなかつた者"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["酒税法第十一条第一項の規定により、製造する単式蒸留焼酎の範囲につき、自己の清酒の製造の副産物である清酒かす又は米ぬかを主たる原料とするものに限る旨の条件が付された製造免許を受けている者"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["前二号に掲げる者のほか、法第三条第二項第一号に掲げる事業の対象とすることが適当でないと認められる者として財務省令で定める者"]}]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（単式蒸留焼酎製造業の近代化事業）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第三条第二項第二号に規定する政令で定める事業は、経営の改善のための事業及び設備の近代化、新商品又は新技術の開発その他の単式蒸留焼酎製造業の近代化に資する事業とする。"]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（国の貸付金の条件）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["国が法第六条の二第二項又は法第六条の三第二項の規定に基づいて行う貸付けの条件は、次の各号に定めるところによる。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["貸付期間"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["十年（据置期間を含む。）"]}]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["償還方法"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["二年元本均等償還"]}]}]}]}]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"2","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["前項第一号の据置期間は、貸付けをした日から八年間とする。"]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（清酒製造業者に係る納付金の賦課の手続等）"]},{"tag":"ArticleTitle","attr":{},"children":["第七条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第二条第三項に規定する中央会（次項及び第十条において「中央会」という。）は、法第七条第一項の規定により財務大臣の認可を受けようとするときは、次に掲げる事項を記載した申請書を財務大臣に提出しなければならない。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["当該事業年度において法第三条第一項第二号の給付金を給付されるべき者の数並びに当該給付金の総額及びその算定の基礎"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["当該事業年度において法第三条第一項第二号の納付金（以下第九条までにおいて「納付金」という。）を賦課されるべき清酒製造業者の数並びに当該納付金の総額及びその算定の基礎"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["当該事業年度において各清酒製造業者が均等に負担すべき納付金の金額及び清酒の移出数量（法第七条第二項に規定する清酒の移出数量をいう。以下この条及び第九条第二号において同じ。）に応じて負担すべき納付金に係る当該移出数量一キロリットル当たりの金額並びにこれらの算定の基礎"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["当該事業年度において災害その他の理由により納付金を軽減し又は免除する必要があると認められる清酒製造業者がある場合には、当該清酒製造業者の数、軽減し又は免除しようとする額及びその理由"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["その他参考となるべき事項"]}]}]}]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"2","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第七条第一項の規定による納付金の賦課は、中央会が、当該各事業年度の十二月一日において現に清酒製造業者である者に対し、次に掲げる事項を記載した書類を送達して行う。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["当該清酒製造業者が均等に負担すべき納付金の金額"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["当該清酒製造業者が清酒の移出数量に応じて負担すべき納付金の金額及びその算定の基礎"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["納期限及び納付の場所"]}]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（清酒製造業者に係る納付金の賦課対象とされない移出数量）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第七条第二項に規定する政令で定める清酒の移出数量は、次に掲げる清酒の移出数量とする。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["酒税法第二十八条第一項第一号及び第二号の規定の適用を受けて移出した清酒の移出数量"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["酒税法第二十八条第一項第三号の規定の適用を受けて移出した清酒で酒税法施行令（昭和三十七年政令第九十七号）第三十二条第一号、第二号イ（財務省令で定めるものに限る。）及びロ、第三号ハ並びに第四号に該当する清酒の移出数量"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["酒税法第二十九条第一項の規定の適用を受けて移出した清酒の移出数量"]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["その他財務省令で定める清酒の移出数量"]}]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（清酒製造業者に係る納付金の最高限度額）"]},{"tag":"ArticleTitle","attr":{},"children":["第九条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第七条第二項に規定する政令で定める金額は、次の各号に掲げる納付金の区分に応じ当該各号に定める金額とする。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["各清酒製造業者が均等に負担すべき納付金"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["一万円"]}]}]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["各清酒製造業者が清酒の移出数量に応じて負担すべき納付金"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["三百円に財務省令で定めるところにより計算した各清酒製造業者の清酒の移出数量のキロリットル数を乗じて得た金額"]}]}]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"10"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（特定単式蒸留焼酎製造業者に係る納付金）"]},{"tag":"ArticleTitle","attr":{},"children":["第十条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第七条の二第一項の規定により中央会が納付金を賦課することができる単式蒸留焼酎製造業者は、特定単式蒸留焼酎製造業者とする。"]}]}]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"2","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第七条第一項の規定は中央会が法第七条の二第一項の規定により財務大臣の認可を受けようとする場合について、第七条第二項の規定は法第七条の二第一項の納付金の賦課について、それぞれ準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第七条第一項中「法第三条第一項第二号」とあるのは「法第三条第二項第一号」と、「清酒製造業者」とあるのは「特定単式蒸留焼酎製造業者」と、「清酒」とあるのは「単式蒸留焼酎」と、「法第七条第二項」とあるのは「法第七条の二第二項において準用する法第七条第二項」と、同条第二項中「清酒製造業者」とあるのは「特定単式蒸留焼酎製造業者」と、「清酒」とあるのは「単式蒸留焼酎」と読み替えるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"3","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前二条の規定は、法第七条の二第二項の規定により法第七条第二項の規定が準用される場合における前項の納付金について準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、第八条中「清酒」とあるのは「単式蒸留焼酎」と、前条中「清酒製造業者」とあるのは「特定単式蒸留焼酎製造業者」と、「一万円」とあるのは「八千円」と、「清酒」とあるのは「単式蒸留焼酎」と、「三百円」とあるのは「百八十円」と読み替えるものとする。"]}]}]}]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（権限の委任）"]},{"tag":"ArticleTitle","attr":{},"children":["第十一条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法に基づく財務大臣の権限のうち、法第四条、法第七条第一項若しくは第五項（法第七条の二第二項において準用する場合を含む。）又は法第七条の二第一項の規定に基づく権限以外のものは、国税庁長官に委任する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"2","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第六条の二第二項の規定により国が昭和五十九年度、平成元年度及び平成六年度に貸付けをした貸付金に係る貸付期間及び据置期間については、第六条第一項第一号及び第二項の規定にかかわらず、貸付期間にあつては貸付けをした日から平成二十六年七月二十七日までの期間とし、据置期間にあつては貸付けをした日から平成二十四年七月二十七日までの期間とする。"]}]}]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"3","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["法第六条の三第二項の規定により国が平成八年度に貸付けをした貸付金（その額の二分の一に相当する部分に限る。）に係る貸付期間及び据置期間については、第六条第一項第一号及び第二項の規定にかかわらず、貸付期間にあつては貸付けをした日から十五年間とし、据置期間にあつては貸付けをした日から十三年間とする。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五三年四月二七日政令第一四八号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、酒税法及び清酒製造業の安定に関する特別措置法の一部を改正する法律（昭和五十三年法律第三十一号）の施行の日（昭和五十三年四月二十七日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五七年三月三〇日政令第六二号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、昭和五十七年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五九年四月一三日政令第一〇一号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、酒税法及び清酒製造業の安定に関する特別措置法の一部を改正する法律（昭和五十九年法律第十四号）の施行の日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成元年三月一五日政令第四二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、平成元年三月十六日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成五年三月二六日政令第六五号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成六年三月三一日政令第一一二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"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":"平成九年三月三一日政令第一〇五号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この政令は、平成九年十月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。"]}]},{"tag":"Item","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"false","Num":"1"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["第二条の規定"]}]},{"tag":"Column","attr":{"LineBreak":"false","Num":"2"},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["平成九年四月一日"]}]}]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一〇年六月二六日政令第二四二号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年六月七日政令第三〇七号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、平成十三年一月六日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一五年五月一四日政令第二二二号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一七年八月一七日政令第二八六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一八年三月三一日政令第一三〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、平成十八年五月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二〇年六月一一日政令第一九三号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二九年三月三一日政令第一一〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Delete":"false","Hide":"false","Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Hide":"false","Num":"1","OldStyle":"false"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"WritingMode":"vertical"},"children":["この政令は、平成二十九年四月一日から施行する。"]}]}]}]}]}]}]}}