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Supplementary Provisions, Article 41Application of Provisions on Mineral Product Tax

第四十一条(鉱産税に関する規定の適用)

The provisions of Articles 520 through 522 of the New Act apply from mineral product tax on minerals mined on or after the Effective Date, and the provisions then in force continue to govern mineral product tax on minerals mined before that date.

新法第五百二十条から第五百二十二条までの規定は、施行日以後において掘採する鉱物に係る鉱産税から適用し、同日前に掘採した鉱物に係る鉱産税については、なお従前の例による。

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