Supplementary Provisions, Article 36General Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
第三十六条(印紙税法の一部改正に伴う一般的経過措置)
With regard to stamp tax imposed, or that should have been imposed, prior to the enforcement of the provisions of Article 7, the provisions then in force continue to govern.
第七条の規定の施行前に課した、又は課すべきであつた印紙税については、なお従前の例による。