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Supplementary Provisions, Article 38Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
第三十八条（印紙税法の一部改正に伴う経過措置）
The provisions then in force continue to govern stamp tax imposed, or that should have been imposed, before the Effective Date.
施行日前に課した、又は課すべきであった印紙税については、なお従前の例による。
The provisions then in force continue to govern stamp tax on cargo certificates, deposit receipts and pledge receipts, and copies of bills of lading prepared on or after the Effective Date under a former freight forwarding contract, a former contract for carriage of goods or a former deposit contract.
旧運送取扱契約、旧物品運送契約又は旧寄託契約に基づき施行日以後に作成する貨物引換証、預証券及び質入証券並びに船荷証券の謄本に係る印紙税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.