第二十二条（印紙税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 22Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
The provisions of Appended Table 3 of the Stamp Tax Act as amended by the provisions of Article 7 apply to documents concerning the business listed in Article 15, paragraph (2), item (iii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002) that are prepared by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN on or after the Effective Date, and the provisions then in force continue to govern stamp tax on documents concerning that business that were prepared by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN before the Effective Date.
第七条の規定による改正後の印紙税法別表第三の規定は、施行日以後に独立行政法人中小企業基盤整備機構が作成する独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第二項第三号に掲げる業務に関する文書について適用し、施行日前に独立行政法人中小企業基盤整備機構が作成した当該業務に関する文書に係る印紙税については、なお従前の例による。