Supplementary Provisions, Article 38Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc.
第三十八条（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 20, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) as amended by Article 7 apply to registration and license tax on the registration of the matters prescribed in that paragraph pertaining to a certification prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters prescribed in Article 20, paragraph (4) of the Supplementary Provisions of that Act prior to the amendment by Article 7 pertaining to a certification prescribed in that paragraph that was made before the Effective Date.
第七条の規定による改正後の租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）附則第二十条第四項の規定は、施行日以後にされる同項に規定する認定に係る同項に規定する事項についての登記に係る登録免許税について適用し、施行日前にされた第七条の規定による改正前の同法附則第二十条第四項に規定する認定に係る同項に規定する事項についての登記に係る登録免許税については、なお従前の例による。