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Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Stamp Tax
第二十七条（印紙税の特例に関する経過措置）
The provisions of Article 91-2 of the New Act on Special Measures Concerning Taxation apply to promissory notes listed in item (iii) of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) that are prepared on or after the Effective Date.
新租税特別措置法第九十一条の二の規定は、施行日以後に作成される印紙税法（昭和四十二年法律第二十三号）別表第一第三号に掲げる約束手形について適用する。
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