データベース「世界と日本」（代表：田中明彦）
日本政治・国際関係データベース
政策研究大学院大学・東京大学東洋文化研究所

[文書名]　中國新輸入税率承認に關する堀代理公使書簡（中国新輸入税率承認に関する堀代理公使書簡）

[場所]　
[年月日]　1929年1月30日
[出典]　日本外交年表竝主要文書下巻，外務省，124-125頁．
[備考]　
[全文]

堀臨時代理公使ヨリ國民政府王外交部長宛書簡

昭和四年一月三十日付

（一）

以書翰啓上致候陳者客年十二月五日附貴翰ヲ以テ中華民國海關輸入稅々率ヲ御送附相成右稅率ハ中華民國十八年二月一日以降施行致度旨申越ノ趣諒承致候此段照覆得貴意候　敬具

　昭和四年一月三十日

　日本帝國臨時代理公使　堀義貴

　國民政府外交部長

　王正廷殿

（二）

以書翰啓上致候陳者一月十八日附貴翰ヲ以テ國民政府ト無擔保及不確實擔保ノ債務處理ニ關シ中華民國十八年一月四日第十四次國務會議ニ於テ每年關稅ノ新收入額中ヨリ五百萬元ヲ支出シ內外債務ノ整理ニ充ツルコト及政府ニ於テ內外債委員會ヲ設立シ專ラ整理ノ責ニ任セムコトヲ議決シタル旨竝ニ同政府ハ左ノ如キ辨法ヲ定メ切實ニ實行スルノ準備ヲ有スル旨御照會相成候

（一）每年新稅率ノ增加稅收額中ヨリ少クトモ五百萬元（此ノ額ハ之ヲ增加スルコトヲ得）ヲ支出ス

（二）第一項ノ詳細ナル辨法ハ國民政府ニ於テ最近期內ニ債權代表會議ヲ召集シテ之ヲ討議ス

（三）該會議ノ速ナル解決ヲ促進スル爲北平關稅特別會議ノ討議ニ對シ正當ナル考量ヲ加フヘシ

本臨時代理公使ハ茲ニ右ノ次第諒承ノ旨回答致候　敬具

　昭和四年一月三十日

　日本帝國臨時代理公使　堀義貴

　國民政府外交部長

　王正廷殿

January 30th, 4, Showa(1929)

Monsieur le Ministre,

I have the honour to acknowledge the receipt of your note dated January 18th in which, referring to the new Chinese Import Customs Tariff intended to be enforced on and after February 1st, 1929, you confirm the understanding arrived at between Mr. S. Yada, Consul-General for Japan, and Mr. T. V. Soong, Minister of Finance as follows:-

(1) With regard to the Transit Duties, the Chinese Government intends to abolish likin within 2 years from the time New Tariff comes in force. When likin is abolished the Chinese Government will at the same time remove the Transit Duties of the maritime Customs. Until then the 2 ½% Transit Duties will be maintained.

(2) Besides the changes on cigars and cigarettes, tobacco leaf and petroleum, the Minister of Finance informs Mr. Yada that no changes is made on the New Tariff from the rate of the Tariff Schedule submitted to the Chinese Delegate by the Experts Commission of Japan, Great Britain and the United States of America of the Special Conference on the Import Tariff held at Peiping, in a Memorandum dated March 25, 1926.

(3) The collection of the Washington Surtax shall be discontinued when the New Tariff comes in force.

In reply, I have the honour to confirm the above understanding. I avail myself of this opportunity to renew to you, Monsieur le Ministre, the assurance of my highest consideration.

Dr. Cheng Ting T. Wang, (signed) Yoshiharu Hori.

Minister for Foreign Affairs.