Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 1999.
この法律は、平成十一年四月一日から施行する。
Supplementary Provisions, Article 6Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第六条（租税特別措置法の一部改正に伴う経過措置）
With regard to the application of the provisions of Chapter VI, Section 5 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article to securities transaction tax on transfers of securities made before the Effective Date, the provisions then in force continue to govern.
施行日前に行った有価証券の譲渡に係る有価証券取引税についての前条の規定による改正前の租税特別措置法第六章第五節の規定の適用については、なお従前の例による。
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to securities transaction tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
施行日前にした行為及び前項の規定によりなお従前の例によることとされる有価証券取引税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
With regard to the application of the provisions of Chapter VI, Section 6 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article to exchange tax on futures transactions and option transactions carried out before the Effective Date, the provisions then in force continue to govern.
施行日前に行った先物取引及びオプション取引に係る取引所税についての前条の規定による改正前の租税特別措置法第六章第六節の規定の適用については、なお従前の例による。
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to exchange tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
施行日前にした行為及び前項の規定によりなお従前の例によることとされる取引所税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。