Supplementary Provisions, Article 4General Transitional Provisions on Special Provisions for Methods of Payment
第四条（納付方法の特例に関する一般的経過規定）
An instrument or book prescribed in Article 1 of the Former Act that is prepared on or after the application date and for which a method listed in the items of Article 6 of the Former Act is used pursuant to the proviso to that Article is deemed to have affixed to it stamps in an amount equivalent to the amount of stamp tax calculated pursuant to Article 4 of the Former Act (referred to as "the tax amount under the Former Act" in the following paragraph).
For an instrument or book that falls under the provisions of the preceding paragraph (limited to one that falls under a taxable document under the New Act) and for which the amount of stamp tax calculated pursuant to Article 7 of the New Act (hereinafter in this paragraph referred to as "the tax amount under the New Act") exceeds the tax amount under the former Act, the payment of the amount of stamp tax equivalent to the difference between that tax amount under the New Act and the tax amount under the former Act is governed by the provisions of Articles 8 through 11 of the New Act.
taxable documentmachine translation
「課税文書」
A document of a kind listed in the taxable-items column of Appended Table 1, other than one that Article 5 exempts from stamp tax; whoever makes one must pay stamp tax on it.
Short name set inArticle 3, paragraph (1)
the New Actmachine translation
「新法」
The Act as amended by the amendment these supplementary provisions belong to.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
The Act as it stood before the amendment these supplementary provisions deal with.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
application datemachine translation
「適用日」
In the supplementary provisions (附則) of the Stamp Tax Act as Act No. 23 of 1967 wholly revised it, 1 July 1967, the date from which the revised Act applies to documents made on or after it, while stamp tax on certificates and books under the former Act made before it stays under the earlier rules.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
tax amount under the former Actmachine translation
「旧法の税額」
In Article 4 of the supplementary provisions (附則) of the Stamp Tax Act as Act No. 23 of 1967 wholly revised it, the stamp tax computed under Article 4 of the former Act for a certificate or book made on or after 1 July 1967 on which a payment method under the proviso to Article 6 of the former Act was used; such a document is treated as bearing stamps for that amount.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (2)
tax amount under the new Actmachine translation
「新法の税額」
In Article 4 of the supplementary provisions (附則) of the Stamp Tax Act as Act No. 23 of 1967 wholly revised it, the stamp tax computed under Article 7 of the revised Act for a certificate or book made on or after 1 July 1967 that is a taxable document under the revised Act and on which a payment method under the proviso to Article 6 of the former Act was used; where it exceeds the tax computed under the former Act, the difference is paid as Articles 8 to 11 of the revised Act provide.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this paragraph