Supplementary Provisions, Article 35Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
第三十五条（印紙税法の一部改正に伴う経過措置）
With respect to questions or inspections under the provisions of Article 21, paragraph (1) of the Stamp Tax Act prior to its amendment by the provisions of Article 16 (hereinafter referred to as the "Former Stamp Tax Act") conducted on or before December 31, 2012 with respect to the persons prescribed in the items of that paragraph (including those relating to an investigation continuing to be conducted after that date (limited to an investigation for which questions or inspections under the provisions of that paragraph relating to that investigation had been conducted with respect to those persons on or before that date)), the provisions then in force continue to govern.
平成二十四年十二月三十一日以前に第十六条の規定による改正前の印紙税法（以下「旧印紙税法」という。）第二十一条第一項各号に規定する者に対して行った同項の規定による質問又は検査（同日後引き続き行われる調査（同日以前にこれらの者に対して当該調査に係る同項の規定による質問又は検査を行っていたものに限る。）に係るものを含む。）については、なお従前の例による。
With respect to the retention, under the provisions of Article 21, paragraph (1) of the Former Stamp Tax Act, of the objects prescribed in item (i) of that paragraph, or the taxable documents prescribed in item (ii) of that paragraph or copies thereof, submitted on or before December 31, 2012, the provisions then in force continue to govern.
平成二十四年十二月三十一日以前に提出された旧印紙税法第二十一条第一項第一号に規定する物件又は同項第二号に規定する課税文書若しくはその写しに係る同項の規定による留置きについては、なお従前の例による。
taxable documentmachine translation
「課税文書」
A document of a kind listed in the taxable-items column of Appended Table 1, other than one that Article 5 exempts from stamp tax; whoever makes one must pay stamp tax on it.
Short name set inArticle 3, paragraph (1)
Former Stamp Tax Actmachine translation
「旧印紙税法」
This Act as it stood before Article 16 of Act No. 114 of 2011 amended it.
Short name set inSupplementary Provisions, Article 35, paragraph (1)