Supplementary Provisions, Article 128Transitional Measures Concerning Special Provisions on Registration and License Tax
第百二十八条（登録免許税の特例に関する経過措置）
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph pertaining to the certification prescribed in that paragraph that is granted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the certification prescribed in that paragraph that was granted before the Effective Date.
新租税特別措置法第八十条第一項の規定は、施行日以後にされる同項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第八十条第一項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
With regard to registration and license tax on the registration of the creation of a right to operate public facilities, etc. prescribed in Article 82, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an airport operation right holder prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
施行日前に旧租税特別措置法第八十二条第一項に規定する空港運営権者が設定を受けた同項に規定する公共施設等運営権の設定の登録に係る登録免許税については、なお従前の例による。