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Supplementary Provisions, Article 2General Transitional Measures

第二条(一般的経過措置)

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, 1981 (hereinafter referred to as the "designated day"), and the provisions then in force continue to govern the stamp tax on documents prepared before the designated day.

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、昭和五十六年五月一日(以下「指定日」という。)以後に作成される文書について適用し、指定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。

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