1 article
Supplementary Provisions, Article 31Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第三十一条（国税徴収法の一部改正に伴う経過措置）
With regard to the issuance tax under the provisions of Article 31-2 of the former Act that was to be imposed, or to be paid, before the provisions of the preceding Article come into effect, the provisions then in force continue to govern.
前条の規定の施行前に課されるべき、又は納付すべきであった旧法第三十一条ノ二の規定による発行税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.