Supplementary Provisions, Article 58, paragraph (1)
第一項
With regard to consumption tax or travel tax as prescribed in Article 2, item (iii) (Definitions) of the Act on General Rules for National Taxes prior to the amendment by the provisions of the preceding Article that was to be imposed, or was to be paid or collected, before the provisions of that 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、又は納付し若しくは徴収されるべきであつた同条の規定による改正前の国税通則法第二条第三号（定義）に規定する消費税又は通行税については、なお従前の例による。