永代借地制度解消ニ關スル交換公文 
永代借地制度解消ニ關スル交換公文
EXCHANGE OF NOTES CONCERNING THE LIQUIDATION OF THE SYSTEM OF PERPETUAL LEASES.

　「ポルトガル」國臨時代理公使ヨリ外務大臣宛来翰

　


　

　Tokyo, April 30, 1937 (12 Showa).


　以書翰啓上致候陳者「ポルトガル」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二解消センガ爲本官ハ本國政府ノ訓令二依リ「ポルトガル」國政府及大日本帝國政府間ノ左記了解ヲ閣下二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 Portugal and Japan, I have the honour, under instructions from my Government, to confirm to Your Excellency the following understanding between the Government of Portugal and the Imperial Japanese Government:


(一)　前記永代惜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二封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即チ千九百四十二年三月三十一日迄免税ニ關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滞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.


　本官ハ閣下ニ於テ右了解ヲ確認セラレンコトヲ希望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)四月三十日東京ニ於テエイ、カレイロド、フレイタス

　A. CARREIRO DE FREITAS.


　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.


　外務大臣ョリ「ポルトガル」國臨時代理公使宛往翰

　


　

　Tokyo, April 30, 12 Showa (1937).


　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欲承致候

　Monsieur le Charge d'Affaires, I have the honour to acknowledge the receipt of your Note of today's date in which you have informed me as follows:


　「ポルトガル」國日本國間ノ舊條約二起原ヲ有スル永代借地制度ヲ最終的ニ解消センガ爲本官ハ本國政府ノ訓令ニ依リ「ポルトガル」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 Portugal and Japan, I have the honour, under instructions from my Government, to confirm to Your Excellency the following understanding between the Government of Portugal 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輸換ハ永代借地及其ノ上ニ存スル建物二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 ponding 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牧セラレズ滞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貴下ニ通報スルノ光榮ヲ有シ候

　I have the honour to inform you that I hereby confirm the above understanding for a final settlement of this question.


　本大臣ハ茲ニ重テ貴下ニ向テ敬意ヲ表シ候　敬具

　I beg you, Monsieur le Charge d'Affaires, to accept the renewed assurance of my high consideration.


　昭和十二年(千九百三十七年)四月三十日東京ニ於テ
佐藤尚武

　NAOTAKE SATO.


　「ポルトガル」國臨時代理公使
エイ、カレイロ、ド、フレイタス殿

　Mr. A. CARREIRO DE FREITAS,
Charge d'Affaires of Portugal.