第十八条（印紙税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 18Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
With regard to stamp tax on the documents listed in the left-hand column of the row for documents concerning the business of Article 14, paragraph (1), items (i) through (viii) (Scope of Business) of the Act on the National Institute of Information and Communications Technology, National Research and Development Agency (Act No. 162 of 1999) and the business of Article 6, paragraph (1), item (i) (Promotion of Specified Communication and Broadcasting Development Projects by the Institute) of the Act on Facilitation of Implementation of Project for Development of Specified Communication and Broadcasting (Act No. 35 of 1990) in Appended Table 3 of the Stamp Tax Act before amendment by the provisions of Article 10, which were prepared by the National Institute of Information and Communications Technology, National Research and Development Agency before the Effective Date, the provisions then in force continue to govern.
施行日前に国立研究開発法人情報通信研究機構が作成した第十条の規定による改正前の印紙税法別表第三国立研究開発法人情報通信研究機構法（平成十一年法律第百六十二号）第十四条第一項第一号から第八号まで（業務の範囲）の業務及び特定通信・放送開発事業実施円滑化法（平成二年法律第三十五号）第六条第一項第一号（機構による特定通信・放送開発事業の推進）の業務に関する文書の項の上欄に掲げる文書に係る印紙税については、なお従前の例による。