Supplementary Provisions, Article 89Transitional Measures Concerning Special Provisions on Stamp Tax
第八十九条（印紙税の特例に関する経過措置）
The provisions of Article 91, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation apply to real property transfer contract documents prescribed in paragraph (1) of that Article and construction work contract documents prescribed in that paragraph that are prepared on or after April 1, 2014, and with regard to stamp tax on those real property transfer contract documents and those construction work contract documents that are prepared before that date, the provisions then in force continue to govern.
新租税特別措置法第九十一条第二項から第四項までの規定は、平成二十六年四月一日以後に作成される同条第一項に規定する不動産譲渡契約書及び同項に規定する建設工事請負契約書について適用し、同日前に作成される当該不動産譲渡契約書及び当該建設工事請負契約書に係る印紙税については、なお従前の例による。