Supplementary Provisions, Article 6Transitional Provisions on Savings Passbooks
第六条(預貯金通帳に関する経過規定)
The provisions of Article 12 of the New Act apply to savings passbooks prepared on or after April 1, 1968, and the provisions then in force continue to govern stamp tax on savings passbooks that have received the approval under Article 6-2 of the Former Act and are prepared before that date.
新法第十二条の規定は、昭和四十三年四月一日以後に作成される預貯金通帳について適用し、同日前に作成される旧法第六条ノ二の承認を受けた預貯金通帳に係る印紙税については、なお従前の例による。
Where a person who holds the approval under Article 6-2 of the Former Act on the application date continues to use, on or after April 1, 1968, a savings passbook relating to that approval that bears the indication under that Article, and obtains the approval under Article 12, paragraph (1) of the New Act for that savings passbook, that savings passbook is deemed, for the purpose of applying paragraph (7) of that Article, to have been approved under paragraph (1) of that Article and to bear the indication under paragraph (3) of that Article also in the year preceding the year that includes the day of that approval.
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)