Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1962.
この法律は、昭和三十七年四月一日から施行する。
Supplementary Provisions, Article 24Transitional Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第二十四条（租税特別措置法の一部改正に伴う経過規定）
Goods that were exempted from commodity tax pursuant to the provisions of Article 13, paragraph (1), item (i) of the Former Act before the Effective Date and that fall under Class II taxable goods specified by Cabinet Order as prescribed in Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (limited to those specified by Cabinet Order) are deemed to be goods falling under the provisions of that paragraph, and the provisions of paragraph (4) of that Article apply to them.
施行日前に旧法第十三条第一項第一号の規定により物品税の免除を受けた物品で前条の規定による改正後の租税特別措置法第八十八条の二第一項に規定する政令で定める第二種の課税物品に該当するもの（政令で定めるものに限る。）については、これを同項の規定に該当する物品とみなして、同条第四項の規定を適用する。