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 provisions of Articles 26 through 60 and Articles 62 through 65 of the Supplementary Provisions: October 1, 2008.
附則第二十六条から第六十条まで及び第六十二条から第六十五条までの規定 平成二十年十月一日
第四十七条（印紙税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 47Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
With regard to documents prepared by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN that relate to the business pertaining to the loans prescribed in Article 19, paragraph (1), items (ii) and (vii) of the Regional Promotion and Development Corporation Act (Act No. 95 of 1962) before its amendment by the provisions of Article 36 of the Supplementary Provisions of the former Development Bank of Japan Act, stamp tax is not imposed for the time being.
独立行政法人中小企業基盤整備機構が作成する旧政投銀法附則第三十六条の規定による改正前の地域振興整備公団法（昭和三十七年法律第九十五号）第十九条第一項第二号及び第七号に規定する貸付けに係る業務に関する文書については、当分の間、印紙税を課さない。