Supplementary Provisions
附 則
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
The provisions of Article 81 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding paragraph apply to registration and license tax to be imposed on registration of the matters listed in the items of that Article received on or after May 1, 1977, and with regard to registration and license tax imposed, or that should have been imposed, on such registration received before that date, the provisions then in force continue to govern.
前項の規定による改正後の租税特別措置法第八十一条の規定は、昭和五十二年五月一日以後に受ける同条各号に掲げる事項についての登記につき課されるべき登録免許税について適用し、同日前に受けたこれらの登記につき課された又は課されるべきであつた登録免許税については、なお従前の例による。