1 article
Supplementary Provisions, Article 109Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第百九条（国税通則法の一部改正に伴う経過措置）
The provisions of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article apply to national tax that is to be imposed, or to be paid or collected, after the provisions of that Article come into effect, and with regard to tobacco consumption tax and stamp tax that were to be imposed, or to be paid, before the provisions of that Article come into effect, the provisions then in force continue to govern.
前条の規定による改正後の国税通則法の規定は、同条の規定の施行後に課されるべき、又は納付し若しくは徴収されるべき国税について適用し、同条の規定の施行前に課されるべき、又は納付すべきであつたたばこ消費税及び印紙税については、なお従前の例による。