Stamp Tax Act
印紙税法
Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 61 terms: 0 with the Ministry of Justice's English, 61 in our translation, marked as such.
課税文書
A document of a kind listed in the taxable-items column of Appended Table 1, other than one that Article 5 exempts from stamp tax; whoever makes one must pay stamp tax on it.
記載金額
The amount written in a document as its contract amount, face value or other amount for the matter the document is to prove, on which the tax rates and exemption amounts of Appended Table 1 are based, worked out as rule 4 of that Table's general rules provides.
印紙税納付計器
A meter that the Commissioner of the National Tax Agency (国税庁長官) has designated, as a Cabinet Order (政令) provides, as posing no risk to the securing of stamp tax, fitted with a payment seal that makes an imprint of a form a Ministry of Finance Order (財務省令) sets; with a district director's approval, the maker of a taxable document can use it to print the tax amount and the seal on the document instead of affixing stamps.
印紙税の保全上支障がないことにつき、政令で定めるところにより、国税庁長官の指定を受けた計器（第十六条及び第十八条第二項において「指定計器」という。）で、財務省令で定める形式の印影を生ずべき印（以下「納付印」という。）を付したもの
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.
Revenue stamps (印紙) for an amount equal to the stamp tax due on a taxable document, which its maker must, as a rule, affix to the document by the time it is made.
預貯金通帳等
In Article 12, a passbook that a Cabinet Order (政令) specifies among the taxable documents of items 18 and 19 of Appended Table 1 (deposit and other passbooks); with a district director's approval, its maker may pay the stamp tax on it in cash for each taxable period instead of affixing stamps.
The Act as amended by the amendment these supplementary provisions belong to.
The Act as it stood before the amendment these supplementary provisions deal with.
売上代金
Money or securities received as consideration for transferring an asset or letting someone use it (including creating a right over it) or for providing a service, including a deposit paid on a deal (手付け), but not consideration for transferring securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act or similar instruments a Cabinet Order (政令) specifies, insurance premiums, or other payments a Cabinet Order specifies.
This Act as amended by Act No. 10 of 1981.
In the supplementary provisions (附則) of the Stamp Tax Act as Act No. 23 of 1967 wholly revised it, 1 July 1967, the date from which the revised Act applies to documents made on or after it, while stamp tax on certificates and books under the former Act made before it stays under the earlier rules.
In the supplementary provisions (附則) of Act No. 10 of 1981, 1 May 1981, the date from which the Stamp Tax Act as that Act amended it applies to documents made on or after it, while stamp tax on documents made before it stays under the earlier rules.
指定計器
In Article 16 and Article 18, paragraph (2), a meter that the Commissioner of the National Tax Agency (国税庁長官) has designated, as a Cabinet Order (政令) provides, as posing no risk to the securing of stamp tax.
This Act as amended by Act No. 5 of 1974.
In the supplementary provisions (附則) of Act No. 5 of 1974, 1 May 1974, the date from which the Stamp Tax Act as that Act amended it applies to documents made on or after it, while stamp tax on documents made before it stays under the earlier rules.
In rule 4 of the general rules of Appended Table 1, a contract amount, face value or other amount relating to the matter a document is to prove, which, as written in the document, is the basis for the tax rate or the exemption amount in that Table.
記載金額
The amount written in a document as its contract amount, face value or other amount for the matter the document is to prove, on which the tax rates and exemption amounts of Appended Table 1 are based, worked out as rule 4 of that Table's general rules provides.
同表の課税物件表の適用に関する通則４に規定する記載金額
In Article 4, the State (国), local governments (地方公共団体) and the bodies listed in Appended Table 2, whose own documents Article 5, item (ii) exempts from stamp tax.
税印
A seal with an imprint of the form a Ministry of Finance Order (財務省令) sets, which the district director of a tax office named by that Order presses on a taxable document at its maker's request, in place of the maker affixing stamps.
財務省令で定める印影の形式を有する印
課税標準数量
In Article 11, the number of taxable documents of a uniform format that a person approved to pay stamp tax on them in cash made in the month (or, for documents made in bulk on a specific day, on that day), given by item of Appended Table 1 and by kind, with the totals for each different tax rate, as stated in the return.
納付すべき税額
The stamp tax on each taxable quantity (課税標準数量), and its total, that a person approved to pay stamp tax in cash states in the return filed under Article 11 (documents of a uniform format) or Article 12 (deposit passbooks, etc.), and must pay by the return's filing deadline.
各課税期間
In Article 12, each period from 1 April to 31 March of the following year, for which a person approved to pay stamp tax on deposit passbooks, etc. in cash pays the tax on the passbooks made in that period.
四月一日から翌年三月三十一日までの期間
課税標準数量
In Article 12, the number of deposit passbooks, etc. (預貯金通帳等) on which a person approved to pay stamp tax in cash files a return each taxable period, counted as equal to the number of accounts as a Cabinet Order (政令) has it computed, given by item of Appended Table 1 and by kind, with the totals for each item.
納付すべき税額
The stamp tax on each taxable quantity (課税標準数量), and its total, that a person approved to pay stamp tax in cash states in the return filed under Article 11 (documents of a uniform format) or Article 12 (deposit passbooks, etc.), and must pay by the return's filing deadline.
In Article 16 and the provisions after it, stamp tax payment meters (印紙税納付計器), payment seals (納付印) — including one fitted to a meter other than a designated meter or to another device — and seals making an imprint easily confused with a payment seal's, taken together, which no one may make, sell or possess unless a district director has approved it or the person holds a meter installed with approval under Article 10, paragraph (1).
In Article 4 of the supplementary provisions (附則) of the Stamp Tax Act as Act No. 23 of 1967 wholly revised it, the stamp tax computed under Article 4 of the former Act for a certificate or book made on or after 1 July 1967 on which a payment method under the proviso to Article 6 of the former Act was used; such a document is treated as bearing stamps for that amount.
This Act as it stood before Act No. 5 of 1974 amended it.
This Act as amended by Act No. 10 of 1977.
In the supplementary provisions (附則) of Act No. 10 of 1977, 1 May 1977, the date from which the Stamp Tax Act as that Act amended it applies to documents made on or after it, while stamp tax on documents made before it stays under the earlier rules.
This Act as it stood before Act No. 10 of 1977 amended it.
This Act as it stood before Act No. 10 of 1981 amended it.
In Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 10 of 1981, negligence tax (過怠税) collected under Article 20 of the Stamp Tax Act as that Act amended it for a taxable document made on or after 1 May 1981 whose stamp tax was not paid.
In Article 6 of the supplementary provisions (附則) of the Act on Promotion of Business Activities Meeting the Needs of Local Residents for the Revitalization of Shopping Districts (Act No. 80 of 2009), short name for the 2009 Act arranging related laws for the coming into effect of an Act partially amending the Act on General Rules for Incorporated Administrative Agencies, whose law number the sentence leaves blank.
新印紙税法
In Article 40 of the supplementary provisions (附則) of Act No. 6 of 2010, the Stamp Tax Act as Article 14 of that Act amended it in the taxable-items column of item 10 of Appended Table 1 (insurance policies); that item as amended applies to insurance policies made on or after the day that Act came into effect.
旧印紙税法
In Article 40 of the supplementary provisions (附則) of Act No. 6 of 2010, the Stamp Tax Act as it stood before Article 14 of that Act amended it; stamp tax on insurance policies listed in item 10 of its Appended Table 1 and made before that Act came into effect stays under the earlier rules.
旧印紙税法
This Act as it stood before Article 16 of Act No. 114 of 2011 amended it.
In Article 4, paragraph (4), a taxable document of item 19 or 20 of Appended Table 1: a passbook made to enter and certify matters that documents of items 1, 2, 14 or 17 would prove, or a receipt book (判取帳) for getting such entries certified by two or more counterparties.
In Article 4 of the supplementary provisions (附則) of the Stamp Tax Act as Act No. 23 of 1967 wholly revised it, the stamp tax computed under Article 7 of the revised Act for a certificate or book made on or after 1 July 1967 that is a taxable document under the revised Act and on which a payment method under the proviso to Article 6 of the former Act was used; where it exceeds the tax computed under the former Act, the difference is paid as Articles 8 to 11 of the revised Act provide.
The date Act No. 121 of 1967, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In paragraph (4) of the supplementary provisions (附則) of Act No. 5 of 1974, the stamp tax computed under Article 7 of the Stamp Tax Act as that Act amended it, for a document made on or after 1 May 1974 that bears a tax seal (税印) pressed under Article 9 of the Act before the amendment; where it exceeds the tax computed under Article 7 of the earlier Act, the difference is paid as Articles 8 to 11 of the amended Act provide.
In paragraph (4) of the supplementary provisions (附則) of Act No. 5 of 1974, the tax computed under Article 7 of the Stamp Tax Act as it stood before that Act amended it, for a document made on or after 1 May 1974 that bears a tax seal (税印) pressed under Article 9 of that earlier Act; where the tax under the amended Act exceeds it, the difference must be paid.
The date Act No. 41 of 1975, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In paragraph (3) of the supplementary provisions (附則) of Act No. 10 of 1977, the stamp tax computed under Article 7 of the Stamp Tax Act as that Act amended it, for a document made on or after 1 May 1977 that bears a tax seal (税印) pressed under Article 9 of the Act before the amendment; where it exceeds the tax computed under Article 7 of the earlier Act, the difference is paid as Articles 8 to 11 of the amended Act provide.
In paragraph (3) of the supplementary provisions (附則) of Act No. 10 of 1977, the tax computed under Article 7 of the Stamp Tax Act as it stood before that Act amended it, for a document made on or after 1 May 1977 that bears a tax seal (税印) pressed under Article 9 of that earlier Act; where the tax under the amended Act exceeds it, the difference must be paid.
In Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 10 of 1981, negligence tax (過怠税) collected on or after 1 May 1981 under Article 20 of the Stamp Tax Act as that Act amended it, for a taxable document made before that date whose stamp tax was not paid.
The law on the Japan Scholarship Foundation (日本育英会法) as amended by Act No. 64 of 1984, the law these supplementary provisions belong to.
The date Act No. 97 of 2000, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The Organization for Small and Medium Enterprises and Regional Innovation (独立行政法人中小企業基盤整備機構), an incorporated administrative agency; the time it was established is when the provisions of the 2004 amending law (Act No. 35 of 2004) not listed in item (i) of its Article 1 came into effect.
Short name, in the supplementary provisions of Act No. 67 of 2014, for the 2014 Act amending the Act on General Rules for Incorporated Administrative Agencies (Act No. 66 of 2014), on whose effective date Act No. 67 of 2014 comes into effect.
The Acts (法律) amended by Act No. 67 of 2014, and the orders made under them, as that Act amended them.
The day the 2015 amending law (Act No. 63 of 2015) was promulgated (published as law), on which the provisions listed in Article 1, item (i) of its supplementary provisions came into effect.
平成二十四年一元化法
Short name, in the supplementary provisions (附則) of Act No. 40 of 2020, for the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012), the 2012 Act to unify the employees' pension systems (被用者年金制度).
The date Act No. 47 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In the definitions for item 17 of Appended Table 1 (receipts), a person entrusted with another person's affairs who receives sales proceeds (売上代金) on behalf of the person who entrusted them (the entrusting party (委託者)).
In the definitions for item 17 of Appended Table 1 (receipts), a person who has entrusted their affairs to another person (the entrusted party (受託者)), who receives sales proceeds (売上代金) on their behalf.
相互会社
In Appended Table 1, a mutual company as defined in Article 2, paragraph (5) of the Insurance Business Act: an association (社団) set up under that Act to carry on insurance business, whose members are its policyholders.
保険業法（平成七年法律第百五号）第二条第五項（定義）に規定する相互会社
銀行等
In item 3 of Appended Table 1 (promissory notes and bills of exchange), a bank, etc. as defined in Article 16-2 of the Foreign Exchange and Foreign Trade Act: a bank or another financial institution a Cabinet Order (政令) sets.
売上代金
Money or securities received as consideration for transferring an asset or letting someone use it (including creating a right over it) or for providing a service, including a deposit paid on a deal (手付け), but not consideration for transferring securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act or similar instruments a Cabinet Order (政令) specifies, insurance premiums, or other payments a Cabinet Order specifies.
同号の定義の欄１に規定する売上代金
変更金額
The difference between a contract's contract amount, etc. (契約金額等) before a change and that amount after it; under rule 4 of the general rules of Appended Table 1, an increase stated in a document proving the change is that document's stated amount, and a decrease means the document is treated as stating no amount.
変更前の契約金額等と変更後の契約金額等の差額に相当する金額
The fact that a contract (including an agreement to make a contract later (予約)) has been concluded or renewed by novation, or that its content has been changed or supplemented.
In items 1, 2, 7 and 12 to 15 of Appended Table 1, a document, whatever it is called (a contract deed, an agreement or the like), that serves to prove that a contract (including an agreement to make one later) has been concluded, novated, changed or supplemented, including a memorandum (念書), a written acceptance (請書) or another document made by only one party, or one missing some or all of the parties' signatures, that the parties' understanding or business custom treats as proving it.
契約証書、協定書、約定書その他名称のいかんを問わず、契約（その予約を含む。以下同じ。）の成立若しくは更改又は契約の内容の変更若しくは補充の事実（以下「契約の成立等」という。）を証すべき文書