Supplementary Provisions, Article 94Transitional Measures Concerning Special Provisions on Stamp Tax
第九十四条（印紙税の特例に関する経過措置）
The provisions of Articles 91-2 and 91-4 of the New Act on Special Measures Concerning Taxation apply to real property transfer contract documents, etc. prescribed in Article 91-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a natural disaster prescribed in that paragraph that occurred on or after April 1, 2016, or to contract documents for loans for consumption prescribed in Article 91-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a disaster prescribed in that paragraph that occurred on or after that date.
新租税特別措置法第九十一条の二及び第九十一条の四の規定は、平成二十八年四月一日以後に発生した新租税特別措置法第九十一条の二第一項に規定する自然災害に係る同項に規定する不動産譲渡契約書等又は同日以後に発生した新租税特別措置法第九十一条の四第一項に規定する災害に係る同項に規定する消費貸借契約書について適用する。
In the case where stamp tax has been paid on a real property transfer contract document, etc. or a contract document for a loan for consumption prescribed in Article 91-2, paragraph (1) or Article 91-4 of the New Act on Special Measures Concerning Taxation, on which stamp tax is not to be imposed pursuant to those provisions, that was prepared during the period from April 1, 2016 to the day before the Effective Date, the provisions of Article 14 of the Stamp Tax Act (Act No. 23 of 1967) apply to the stamp tax so paid by deeming the stamp tax so paid to be an overpaid or erroneously paid amount referred to in paragraph (1) of that Article.
新租税特別措置法第九十一条の二第一項又は第九十一条の四の規定により印紙税を課さないこととされるこれらの規定に規定する不動産譲渡契約書等又は消費貸借契約書で平成二十八年四月一日から施行日の前日までの間に作成したものにつき印紙税が納付されている場合には、当該納付された印紙税については、当該納付された印紙税を印紙税法（昭和四十二年法律第二十三号）第十四条第一項の過誤納金とみなして、同条の規定を適用する。