Supplementary Provisions, Article 52Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
第五十二条（印紙税法の一部改正に伴う経過措置）
Where approval under Article 12, paragraph (1) of the Stamp Tax Act before amendment by the provisions of Article 10 has been obtained with respect to the deposit passbooks, etc. prescribed in that paragraph that are prepared during the period from the Effective Date through March 31, 2019, that approval is deemed to be approval obtained under Article 12, paragraph (1) of the Stamp Tax Act as amended by the provisions of Article 10 with respect to the deposit passbooks, etc. prescribed in that paragraph that are prepared within each taxable period prescribed in that paragraph.
第十条の規定による改正前の印紙税法第十二条第一項の規定により施行日から平成三十一年三月三十一日までの期間内に作成する同項に規定する預貯金通帳等について同項の承認を受けた場合には、当該承認は、第十条の規定による改正後の印紙税法第十二条第一項の規定により同項に規定する各課税期間内に作成する同項に規定する預貯金通帳等について受けた承認とみなす。
each taxable periodmachine translation
「各課税期間」
In Article 12, each period from 1 April to 31 March of the following year, for which a person approved to pay stamp tax on deposit passbooks, etc. in cash pays the tax on the passbooks made in that period.
Defined inArticle 12, paragraph (1)· applies only in this article
deposit passbook, etc.machine translation
「預貯金通帳等」
In Article 12, a passbook that a Cabinet Order (政令) specifies among the taxable documents of items 18 and 19 of Appended Table 1 (deposit and other passbooks); with a district director's approval, its maker may pay the stamp tax on it in cash for each taxable period instead of affixing stamps.
Short name set inArticle 12, paragraph (1)· applies only in this article