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Supplementary Provisions, Article 11Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act

第十一条(印紙税法の一部改正に伴う経過措置)

With regard to the application of the provisions of item 1 of Appended Table 1 of the Stamp Tax Act as amended by the provisions of during the period from the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions come into effect until the day before the Effective Date, the phrase "mining rights, storage rights" in that item is deemed to be replaced with "mining rights".

附則第一条第三号に掲げる規定の施行の日から施行日の前日までの間におけるの規定による改正後の印紙税法別表第一第一号の規定の適用については、同号中「鉱業権、貯留権」とあるのは、「鉱業権」とする。

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