附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、昭和六十二年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: January 1, 1988
次に掲げる規定 昭和六十三年一月一日
Omitted
略
the provisions in Article 7 amending the General Rules for Applying the Table of Objects of Taxation of Appended Table 1 of the Stamp Tax Act by redesignating General Rule 4(e) as General Rule 4(f), redesignating General Rule 4(d) as General Rule 4(e), and adding the following after General Rule 4(c).
第七条中印紙税法別表第一課税物件表の適用に関する通則中４ホを４ヘとし、４ニを４ホとし、４ハの次に次のように加える改正規定
第三十六条（印紙税法の一部改正に伴う一般的経過措置）
Supplementary Provisions, Article 36General Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
With regard to stamp tax imposed, or that should have been imposed, prior to the enforcement of the provisions of Article 7, the provisions then in force continue to govern.
第七条の規定の施行前に課した、又は課すべきであつた印紙税については、なお従前の例による。
第三十七条（印紙税法の一部改正に伴う罰則に関する経過措置）
Supplementary Provisions, Article 37Transitional Measures on Penal Provisions Accompanying the Partial Amendment of the Stamp Tax Act
With regard to the application of penal provisions to acts committed prior to the enforcement of the provisions of Article 7, and to acts committed after the enforcement of the provisions of Article 7 in relation to stamp tax to which the provisions then in force continue to govern pursuant to the provisions of the preceding Article, the provisions then in force continue to govern.
第七条の規定の施行前にした行為及び前条の規定によりなお従前の例によることとされる印紙税に係る第七条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。