第二十四条（印紙税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 24Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
The provisions of the row for documents concerning the business relating to the lending and provision of school expenses prescribed in Article 13, paragraph (1), item (i) (Scope of Business) of the Act on the Japan Student Services Organization, Independent Administrative Agency (Act No. 94 of 2003) in Appended Table 3 of the Stamp Tax Act as amended by the provisions of Article 6 apply to the documents listed in the left-hand column of that row that are prepared on or after the Effective Date by a person listed in the right-hand column of that row.
第六条の規定による改正後の印紙税法別表第三独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第十三条第一項第一号（業務の範囲）に規定する学資の貸与及び支給に係る業務に関する文書の項の規定は、施行日以後に同項の下欄に掲げる者が作成する同項の上欄に掲げる文書について適用する。