Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Stamp Tax
第二十二条（印紙税の特例に関する経過措置）
With regard to stamp tax that was imposed or should have been imposed before the Effective Date on contract documents concerning the transfer of real property listed in 1 of the column of document names for No. 1 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) and on contract documents concerning work contracts listed in No. 2 of that table, the provisions then in force continue to govern.
施行日前に課した、又は課すべきであった印紙税法（昭和四十二年法律第二十三号）別表第一第一号の物件名の欄１に掲げる不動産の譲渡に関する契約書及び同表第二号に掲げる請負に関する契約書に係る印紙税については、なお従前の例による。
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in relation to stamp tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.