Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on Payment by Tax Seal
第三条（税印による納付の特例に関する経過措置）
With respect to documents on which a tax seal has been affixed on the basis of a request under Article 9, paragraph (1) of the Stamp Tax Act before the amendment (hereinafter referred to as the "Former Act"), among those prepared on or after the designated day, the payment of the amount of stamp tax equivalent to the difference between the amount of stamp tax where calculated under Article 7 of the New Act and the amount of stamp tax where calculated under Article 7 of 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。）第九条第一項の請求に基づき税印が押されている文書のうち指定日以後に作成されるものに係る新法第七条の規定により算出した場合における印紙税額と旧法第七条の規定により算出した場合における印紙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 the preceding Article.
designated daymachine translation
「指定日」
In the supplementary provisions (附則) of Act No. 10 of 1981, 1 May 1981, 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, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Act No. 10 of 1981.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 10 of 1981 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)