Supplementary Provisions
附 則
This Act comes into effect on April 1, 1974.
この法律は、昭和四十九年四月一日から施行する。
Except as otherwise provided in these Supplementary Provisions, the provisions of the Stamp Tax Act after the amendment (hereinafter referred to as the "New Act") apply to documents prepared on or after May 1, 1974 (hereinafter referred to as the "application date"), and the provisions then in force continue to govern the stamp tax on documents 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、昭和四十九年五月一日（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文書に係る印紙税については、なお従前の例による。
The part of the provisions of Article 4, paragraph (2) of the New Act relating to written contracts for the purchase of new shares applies where the delivery deadline prescribed in Article 13, paragraph (1) of the New Act arrives on or after the application date. In this case, a written contract for the purchase of new shares relating to the approval that a person who has received the approval under Article 4, paragraph (2) of the New Act received before that date is deemed to have been received on that date.
Among documents on which a tax seal has been affixed under Article 9 of the Stamp Tax Act before the amendment (hereinafter referred to as the "Former Act"), for those prepared on or after the application date for which the amount of stamp tax calculated under Article 7 of the New Act (hereinafter in this paragraph referred to as the "tax amount under the New Act") exceeds the amount of tax calculated under Article 7 of the Former Act (hereinafter in this paragraph referred to as the "tax amount under the Former Act"), the payment of the amount of stamp tax equivalent to the difference between that tax amount under the New Act and that tax amount under the Former Act is to follow the provisions of Articles 8 through 11 of the New Act.
改正前の印紙税法（以下「旧法」という。）第九条の規定により税印が押されている文書のうち適用日以後に作成されるもので新法第七条の規定により算出した印紙税額（以下この項において「新法の税額」という。）が旧法第七条の規定により算出した税額（以下この項において「旧法の税額」という。）を超えるものに係る当該新法の税額と旧法の税額との差額に相当する印紙税額の納付については、新法第八条から第十一条までの規定の例による。
In the case referred to in the preceding paragraph, the provisions of the Former Act include the relevant provisions of the Former Act that continue to govern as the provisions then in force pursuant to paragraph (2) of the Supplementary Provisions.
The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act in relation to stamp tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions.
この法律の施行前にした行為及びこの附則の規定により従前の例によることとされる印紙税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 5 of 1974.
Short name set inSupplementary Provisions, paragraph (2)
application datemachine translation
「適用日」
In the supplementary provisions (附則) of Act No. 5 of 1974, 1 May 1974, the date from which the Stamp Tax Act as that Act amended it applies to documents made on or after it, while stamp tax on documents made before it stays under the earlier rules.
Short name set inSupplementary Provisions, paragraph (2)
tax amount under the new Actmachine translation
「新法の税額」
In paragraph (4) of the supplementary provisions (附則) of Act No. 5 of 1974, the stamp tax computed under Article 7 of the Stamp Tax Act as that Act amended it, for a document made on or after 1 May 1974 that bears a tax seal (税印) pressed under Article 9 of the Act before the amendment; where it exceeds the tax computed under Article 7 of the earlier Act, the difference is paid as Articles 8 to 11 of the amended Act provide.
Short name set inSupplementary Provisions, paragraph (4)· applies only in this paragraph
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 5 of 1974 amended it.
Short name set inSupplementary Provisions, paragraph (4)
tax amount under the former Actmachine translation
「旧法の税額」
In paragraph (4) of the supplementary provisions (附則) of Act No. 5 of 1974, the tax computed under Article 7 of the Stamp Tax Act as it stood before that Act amended it, for a document made on or after 1 May 1974 that bears a tax seal (税印) pressed under Article 9 of that earlier Act; where the tax under the amended Act exceeds it, the difference must be paid.
Short name set inSupplementary Provisions, paragraph (4)· applies only in this paragraph