Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on Stamp Tax
第七十九条（印紙税の特例に関する経過措置）
With regard to stamp tax on gift certificates prescribed in Article 93-2 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before the provisions of Article 10 come into effect, the provisions then in force continue to govern.
第十条の規定の施行前に課した、又は課すべきであつた旧租税特別措置法第九十三条の二に規定する物品切手に係る印紙税については、なお従前の例による。
The provisions then in force continue to govern the application of penal provisions to acts committed before the provisions of Article 10 come into effect and to acts committed after the provisions of that Article come into effect with respect to stamp tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
第十条の規定の施行前にした行為及び前項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同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。