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Supplementary Provisions, Article 47Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act

第四十七条(印紙税法の一部改正に伴う経過措置)

With regard to documents prepared by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN that relate to the business pertaining to the loans prescribed in and before its amendment by the provisions of of the Supplementary Provisions of the former Development Bank of Japan Act, stamp tax is not imposed for the time being.

独立行政法人中小企業基盤及びに規定する貸付けに係る業務に関する文書については、当分の間、印紙税を課さない。

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