Supplementary Provisions, Article 112Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
第百十二条（印紙税法の一部改正に伴う経過措置）
No stamp tax is imposed, for the time being, on documents concerning old-age pension benefits, etc. prepared by a surviving employees' pension fund.
存続厚生年金基金が作成する老齢年金給付等に関する文書については、当分の間、印紙税を課さない。
No stamp tax is imposed, for the time being, on documents prepared by the surviving Pension Fund Association concerning the benefits prescribed in Article 40, paragraph (3), items (i) and (ii) of the Supplementary Provisions, the business listed in that Article, paragraph (4), item (i), (a) or (c) or item (ii), the surviving Pension Fund Association old-age benefit, the surviving Pension Fund Association disability benefit and the surviving Pension Fund Association survivor benefit prescribed in Article 50, paragraph (2) of the Supplementary Provisions, and the benefits prescribed in Article 91-6, paragraph (2) of the pre-amendment Defined-Benefit Corporate Pension Act, which remains in force pursuant to the provisions of Article 63, paragraphs (1) through (4) of the Supplementary Provisions.
存続連合会が作成する附則第四十条第三項第一号及び第二号に規定する給付、同条第四項第一号イ若しくはハ又は第二号に掲げる事業、附則第五十条第二項に規定する存続連合会老齢給付金、存続連合会障害給付金及び存続連合会遺族給付金並びに附則第六十三条第一項から第四項までの規定によりなおその効力を有するものとされた改正前確定給付企業年金法第九十一条の六第二項に規定する給付に関する文書については、当分の間、印紙税を課さない。
No stamp tax is imposed, for the time being, on documents prepared by the Pension Fund Association concerning the benefits prescribed in Article 76, paragraph (2) of the Supplementary Provisions and the business listed in Article 78, paragraph (2), item (i) or item (iii) of the Supplementary Provisions.
連合会が作成する附則第七十六条第二項に規定する給付及び附則第七十八条第二項第一号又は第三号に掲げる事業に関する文書については、当分の間、印紙税を課さない。