Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on June 1, 1967.
この法律は、昭和四十二年六月一日から施行する。
Supplementary Provisions, Article 3General Transitional Measures Accompanying the Partial Amendment of the Liquor Tax Act, etc.
第三条(酒税法等の一部改正に伴う一般的経過措置)
With regard to the submission of the documents prescribed in the following provisions in the case where the deadline prescribed in them falls on or after the Effective Date, the provisions then in force continue to govern: Article 28, paragraph (3) of the Liquor Tax Act prior to the amendment (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act), Article 15, paragraph (3) of the Sugar Excise Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) or Article 18, paragraph (3) of that Act or Article 91, paragraph (3) of the Act on Special Measures Concerning Taxation), Article 17, paragraph (3) of the Commodity Tax Act (including as applied mutatis mutandis pursuant to Article 19, paragraph (3), Article 22, paragraph (3) or Article 26, paragraph (3) of that Act), Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) of that Act or Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation), Article 11, paragraph (3) of the Liquefied Petroleum Gas Tax Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (3) of that Act), Article 15, paragraph (3) of the Playing Cards Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) of that Act) or Article 88-2, paragraph (3) of the Act on Special Measures Concerning Taxation.
改正前の酒税法第二十八条第三項(同法第二十九条第三項において準用する場合を含む。)、砂糖消費税法第十五条第三項(同法第十六条第三項若しくは第十八条第三項又は租税特別措置法第九十一条第三項において準用する場合を含む。)、物品税法第十七条第三項(同法第十九条第三項、第二十二条第三項又は第二十六条第三項において準用する場合を含む。)、揮発油税法第十四条第三項(同法第十五条第三項又は租税特別措置法第九十条第三項において準用する場合を含む。)、石油ガス税法第十一条第三項(同法第十二条第三項において準用する場合を含む。)、トランプ類税法第十五条第三項(同法第十六条第三項において準用する場合を含む。)又は租税特別措置法第八十八条の二第三項に規定する期限が、施行日以後に到来する場合におけるこれらの規定に規定する書類の提出については、なお従前の例による。