永代借地制度解消ニ關スル交換公文
瑞西國公使ヨリ外務大臣宛来翰
Tokyo, April 15, 1937 (12 Showa).
以書翰啓上致候陳者瑞西國日本國間ノ舊條約ニ起原ヲ有スル永代借地制度ヲ最終的ニ解消センガ爲本使ハ本國政府ノ訓令ニ依リ瑞西國政府及大日本帝国政府間ノ左記了解ヲ閣下ニ對シ確認スルノ光榮ヲ有シ候
Excellency, With a view to liquidating once for all the system of perpetual leases which originated in former treaties between Switzerland and Japan, I have the honour, under instructions from my Government, to confirm to Your Excellency the following understanding between the Government of Switzerland and the Imperial Japanese Government:
(一) 前記永代借地制度ハ昭和十七年四月一日即チ千九百四十二年四月一日ニ終止スベク其ノ際永代借地權ハ何等ノ補償ナク日本国法令ノ規定ニ従ヒ所有權ニ轉換セラルベシ右轉換ハ永代借地及其ノ上ニ存スル建物ニ對スル登録税ノ賦課ナクシテ行ハルベシ
(1) That the said system of perpetual leases shall come to an end on the first day of the fourth month of the seventeenth year of Showa, corresponding to the 1st day of April, 1942, when the leaseholds shall without compensation be converted into the rights of ownership in accordance with the provisions of Japanese laws and ordinances. Such conversion shall be effected free of registration taxes in respect of lands under perpetual leases and buildings thereon.
(二) 昭和十七年三月三十一日＊チ千九百四十二年三月三十一日迄免税ニ關スル現状ハ維持セラルベク且紛議アリタル租税ニシテ未ダ徴收セラレズ滯納ト爲リ居ルモノニ對シテハ日本國當局ニ依リ此ノ上納税ヲ要求セラルルコトナカルベシ
(2) That until the thirty-first day of the third month of the seventeenth year of Showa, correesponding to the 31st day of March, 1942, the present position as regards tax exemptions shall be maintained, and no further claims shall be made by the Japanese authorities for arrears of such disputed taxes as may still be uncollected.
本使ハ閣下ニ於テ右了解ヲ確認セラレンコトヲ希堕スルト共ニ茲ニ重テ閣下ニ向テ敬意ヲ表シ候 敬具
While requesting Your Excellency to be good enough to confirm the above understanding, I avail myself of this opportunity to renew to Your Excellency the assurance of my highest consideration.
千九百三十七年(昭和十二年)四月十五日東京ニ於テ
ダヴリュー、ツルンヘール
W. THURNHEER.
大日本帝國外務大臣 佐 藤 尚 武 閣 下
His Excellency Mr. NAOTAKE SATO. His Imperial Japanese Majesty's Minister for Foreign Affairs.
Tokyo, April 15, 12 Showa (1937).
外務大臣ヨリ瑞西國公使宛往翰
以書翰啓上致候陳者本日附貴翰ヲ以テ左ノ如ク御通報相成敬承致候
Excellency, I have the honour to acknowledge the receipt of Your Excellency's Note of today's date in which Your Excellency has informed me as follows:
瑞西國日本國間ノ舊條約ニ起原ヲ有スル永代借地制度ヲ最終的ニ解消センガ爲本使ハ本國政府ノ訓令ニ依リ瑞西國政府及大日本帝國政府間ノ左記了解ヲ閣下ニ對シ確認スルノ光榮ヲ有シ候
With a view to liquidating once for all the system of perpetual leases which originated in former treaties between Switzerland and Japan, I have the honour, under instructions from my Government, to confirm to Your Excellency the following understanding between the Government of Switzerland and the Imperial Japanese Government:
(一) 前記永代借地制度ハ昭和十七年四月一日即チ千九百四十二年四月一日ニ終止スベク其ノ際永代借地權ハ何等ノ補償ナク日本國法令ノ規定ニ從ヒ所有權ニ轉換セラルベシ右轉換ハ永代借地及其ノ上ニ存スル建物ニ對スル登録税ノ賦課ナクシテ行ハルベシ
(1) That the said system of perpetual leases shal come to an end on the first day of the fourth month of the seventeenth year of Showa, corresponding to the 1st day of April, 1942, when the leaseholds shall without compensation be converted into the rights of ownership in accordance with the provisions of Japanese laws and ordinances. Such conversion shall be effected free of registration taxes in respect of lands under perpetual leases and buildings thereon.
(二) 昭和十七年三月三十一日即チ千九百四十二年三月二十一日迄免税ニ關スル現状ハ維持セラルベク且紛議アリタル租税ニシテ未ダ徴收セラレズ滯納ト爲リ居ルモノニ對シテハ日本國當局ニ依リ此ノ上納税ヲ要求セラルルコトナカルベシ
(2) That until the thirty-first day of the third month of the seventeenth year of Showa, corresponding to the 31st day of March, 1942, the present position as regards tax exemptions shall be maintained, and no further claims shall be made by the Japanese authorities for arrears of such disputed taxes as may still be uncollected.
本大臣ハ右了解ヲ本問題ノ最終的解決トシテ茲ニ確認スル旨閣下ニ通報スルノ光榮ヲ有シ候
I have the honour to inform Your Excellency that I hereby confirm the above understanding for a final settlement of this question.
本大臣ハ茲ニ重テ閣下ニ向テ敬意ヲ表シ候 敬具
I avail myself of this opportunity to renew to Your Excellency the assurance of my highest consideration.
昭和十二年(千九百三十七年)四月十五日東京ニ於テ
佐 藤 尚 武
NAOTAKE SATO.
瑞西國特命全權公使 ヴァルター、ツルンヘール閣下
His Excellency Mr. WALTER THURNHEER, Envoy Extraordinary and Minister Plenipotentiary of Switzerland.