附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、公布の日から施行する。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: April 1, 1989
次に掲げる規定 昭和六十四年四月一日
Omitted
略
the provisions of Article 9 (excluding the provisions amending the row in Appended Table 3 of the Stamp Tax Act for documents relating to the business set forth in Article 3, item (i) (Special Provisions on the Scope of Business of Central Associations) of the Act on Special Measures for the Stabilization of the Sake Brewing Industry (Act No. 77 of 1970)) and Articles 60 and 61 of the Supplementary Provisions;
the following provisions: the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation
次に掲げる規定 公布の日から起算して三月を超えない範囲内において政令で定める日
the provisions in Article 9 amending the row in Appended Table 3 of the Stamp Tax Act for documents relating to the business set forth in Article 3, item (i) (Special Provisions on the Scope of Business of Central Associations) of the Act on Special Measures for the Stabilization of the Sake Brewing Industry (Act No. 77 of 1970).
第九条中印紙税法別表第三清酒製造業の安定に関する特別措置法（昭和四十五年法律第七十七号）第三条第一号（中央会の事業の範囲の特例）の事業に関する文書の項の改正規定
第六十条（印紙税法の一部改正に伴う一般的経過措置）
Supplementary Provisions, Article 60General 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 9, the provisions then in force continue to govern.
第九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。
第六十一条（印紙税法の一部改正に伴う罰則に係る経過措置）
Supplementary Provisions, Article 61Transitional 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 9, and to acts committed after the enforcement of the provisions of Article 9 in relation to stamp tax that the provisions then in force continue to govern pursuant to the provisions of the preceding Article, the provisions then in force continue to govern.
第九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九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。