附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on the date of enforcement of the Act on Registration, etc. of Small-Sized Vessels (hereinafter referred to as the "Act") (April 1, 2002).
この政令は、小型船舶の登録等に関する法律（以下「法」という。）の施行の日（平成十四年四月一日）から施行する。
第六条（消費税法施行令の一部改正に伴う経過措置）
Supplementary Provisions, Article 6Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act
With respect to an existing ship that holds a ship registry certificate, for which the provisions then in force continue to govern pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions, the provisions of Article 6, paragraph (1) of the Order for Enforcement of the Consumption Tax Act prior to the amendment by the provisions of the preceding Article (limited to the portion relating to item (i) of that paragraph) remain in force.
附則第二条第一項の規定によりなお従前の例によることとされる船籍票受有現存船については、前条の規定による改正前の消費税法施行令第六条第一項（同項第一号に係る部分に限る。）の規定は、なおその効力を有する。