Supplementary Provisions, Article 40Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
第四十条（印紙税法の一部改正に伴う経過措置）
Except as otherwise provided in these Supplementary Provisions, the provisions of item 10 of Appended Table 1 of the Stamp Tax Act as amended by the provisions of Article 14 (limited to the part concerning the Objects of Taxation column of item 10 of Appended Table 1 of the Stamp Tax Act; the same applies hereinafter in this paragraph) (referred to as the "New Stamp Tax Act" in the following paragraph) apply to stamp tax on the insurance certificates listed in that item that are prepared on or after the Effective Date, and the provisions then in force continue to govern stamp tax on the insurance certificates listed in item 10 of Appended Table 1 of the Stamp Tax Act before amendment by the provisions of that Article (referred to as the "Former Stamp Tax Act" in the following paragraph) that are prepared before the Effective Date.
この附則に別段の定めがあるものを除き、第十四条の規定（印紙税法別表第一第十号の課税物件欄に係る部分に限る。以下この項において同じ。）による改正後の印紙税法（次項において「新印紙税法」という。）別表第一第十号の規定は、施行日以後に作成される同号に掲げる保険証券に係る印紙税について適用し、施行日前に作成される同条の規定による改正前の印紙税法（次項において「旧印紙税法」という。）別表第一第十号に掲げる保険証券に係る印紙税については、なお従前の例による。
With respect to insurance certificates listed in item 10 of Appended Table 1 of the New Stamp Tax Act that are prepared during the period from the Effective Date through March 31, 2011 and that would not fall under insurance certificates listed in item 10 of Appended Table 1 of the Former Stamp Tax Act if they had been prepared on the day before the Effective Date, the provisions of item 10 of Appended Table 1 of the New Stamp Tax Act do not apply.
施行日から平成二十三年三月三十一日までの間に作成される新印紙税法別表第一第十号に掲げる保険証券であって施行日の前日に作成されたとしたならば旧印紙税法別表第一第十号に掲げる保険証券に該当しないこととなるものについては、新印紙税法別表第一第十号の規定は、適用しない。
New Stamp Tax Actmachine translation
「新印紙税法」
In Article 40 of the supplementary provisions (附則) of Act No. 6 of 2010, the Stamp Tax Act as Article 14 of that Act amended it in the taxable-items column of item 10 of Appended Table 1 (insurance policies); that item as amended applies to insurance policies made on or after the day that Act came into effect.
Short name set inSupplementary Provisions, Article 40, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 40, paragraph (2)
Former Stamp Tax Actmachine translation
「旧印紙税法」
In Article 40 of the supplementary provisions (附則) of Act No. 6 of 2010, the Stamp Tax Act as it stood before Article 14 of that Act amended it; stamp tax on insurance policies listed in item 10 of its Appended Table 1 and made before that Act came into effect stays under the earlier rules.
Short name set inSupplementary Provisions, Article 40, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 40, paragraph (2)