Supplementary Provisions, Article 2General Principle for Transitional Provisions
第二条（経過規定の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the amended Stamp Tax Act (hereinafter referred to as "the New Act") apply to documents prepared on or after July 1, 1967 (hereinafter referred to as "the application date"), and the provisions then in force continue to govern stamp tax on the instruments or books prescribed in Article 1 of the Stamp Tax Act before amendment (hereinafter referred to as "the Former Act") that are prepared before that date.
この附則に別段の定めがある場合を除き、改正後の印紙税法（以下「新法」という。）の規定は、昭和四十二年七月一日（以下「適用日」という。）以後に作成される文書について適用し、同日前に作成される改正前の印紙税法（以下「旧法」という。）第一条に規定する証書又は帳簿に係る印紙税については、なお従前の例による。
the New Actmachine translation
「新法」
The Act as amended by the amendment these supplementary provisions belong to.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
The Act as it stood before the amendment these supplementary provisions deal with.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
application datemachine translation
「適用日」
In the supplementary provisions (附則) of the Stamp Tax Act as Act No. 23 of 1967 wholly revised it, 1 July 1967, the date from which the revised Act applies to documents made on or after it, while stamp tax on certificates and books under the former Act made before it stays under the earlier rules.
Short name set inSupplementary Provisions, Article 2, paragraph (1)