Supplementary Provisions, Article 8Transitional Provisions on Declarations Concerning the Sale, etc. of Stamp Tax Payment Meters
第八条（印紙税納付計器の販売業等の申告に関する経過規定）
A person who has made the declaration under the first sentence of Article 9-2 of the Former Act and has continuously engaged in the business of selling stamp tax cash payment meters or manufacturing or selling payment seals since before the date of enforcement of this Act is deemed to have made, on that date, the declaration under the first sentence of Article 17, paragraph (1) of the New Act.
payment sealmachine translation
「納付印」
The seal fitted to a stamp tax payment meter (印紙税納付計器) that makes an imprint of a form a Ministry of Finance Order (財務省令) sets; pressing it on a taxable document, with the tax amount shown by the meter, pays the stamp tax in place of affixing stamps.
Short name set inArticle 10, 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)