第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of the day following the date of promulgation; provided, however, that the provisions amending the provisions concerning amusement, eating and drinking tax and the provisions of Article 26 of the Supplementary Provisions come into effect as of May 1, 1961, and the part of the provisions amending Article 72-5, paragraph (1), item (iv) that relates to exporters' associations, importers' associations and exporters' and importers' associations that are associations without capital contributions, the provisions amending Article 72-22, paragraph (4), item (vi), and the provisions of Article 22 of the Supplementary Provisions come into effect as of the date of enforcement of the Act Partially Amending the Export and Import Transaction Act (Act No. 197 of 1961).
この法律は、公布の日の翌日から施行する。ただし、遊興飲食税に関する改正規定及び附則第二十六条の規定は昭和三十六年五月一日から、第七十二条の五第一項第四号の改正規定中非出資組合である輸出組合、輸入組合及び輸出入組合に関する部分、第七十二条の二十二第四項第六号の改正規定並びに附則第二十二条の規定は輸出入取引法の一部を改正する法律（昭和三十六年法律第百九十七号）の施行の日から施行する。