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Supplementary Provisions, Article 57General Transitional Measures Concerning Special Provisions on Stamp Tax

第五十七条(印紙税の特例に関する一般的経過措置)

The provisions then in force continue to govern stamp tax on contract documents concerning loans for consumption listed in 3 of the column for the names of documents in item 1 of Appended Table 1 of the , which was imposed or should have been imposed before the Effective Date.

施行日前に課した、又は課すべきであったの物件名の欄3に掲げる消費貸借に関する契約書に係る印紙税については、なお従前の例による。

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