Supplementary Provisions, Article 33, paragraph (1)
第一項
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。