①With respect to the contract documents for the transfer of real property listed in 1 of the column for the names of taxable documents in No. 1 of Appended Table 1 of the Stamp Tax Act (including, where a single document falls under both such a contract document and a contract document listed in that No. other than such a contract document, that single document; referred to as a "real property transfer contract document" in this paragraph and paragraph (1) of the following Article) which are prepared during the period from April 1, 2014 to March 31, 2027, the stamp tax rate on a real property transfer contract document in which the contract amount stated exceeds 100,000 yen is, notwithstanding the provisions of that No., the amount specified in each of the following items for each document, according to the category of contract amount listed in that item:

②With respect to the contract documents for contracts for work listed in No. 2 of Appended Table 1 of the Stamp Tax Act (limited to those prepared on the basis of a contract for work for construction work prescribed in Article 2, paragraph (1) of the Construction Business Act; referred to as a "construction work contract document" in this paragraph and paragraph (1) of the following Article) which are prepared during the period from April 1, 2014 to March 31, 2027, the stamp tax rate on a construction work contract document in which the contract amount stated exceeds 1,000,000 yen is, notwithstanding the provisions of that No., the amount specified in each of the following items for each document, according to the category of contract amount listed in that item:

③With regard to the application of the provisions of Article 4, paragraph (4) of the Stamp Tax Act and General Rule 3 for the Application of the Schedule of Taxable Documents in Appended Table 1 of that Act in the case where the provisions of the preceding two paragraphs apply, the phrase "100,000 yen" in item (i) of that paragraph is deemed to be replaced with "100,000 yen (or, if the taxable document is a real property transfer contract document prescribed in Article 91, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), 500,000 yen)"; the phrase "1,000,000 yen" in item (ii) of that paragraph is deemed to be replaced with "1,000,000 yen (or, if the taxable document is a construction work contract document prescribed in Article 91, paragraph (2) of the Act on Special Measures Concerning Taxation, 2,000,000 yen)"; the phrase "100,000 yen" in General Rule 3, (e) for the Application of the Schedule of Taxable Documents in Appended Table 1 of that Act is deemed to be replaced with "100,000 yen (or, if the document listed in that No. is a real property transfer contract document prescribed in Article 91, paragraph (1) of the Act on Special Measures Concerning Taxation, 500,000 yen)"; and the phrase "a contract amount of 1,000,000 yen" is deemed to be replaced with "a contract amount of 1,000,000 yen (or, if the document listed in that No. is a construction work contract document prescribed in paragraph (2) of that Article, 2,000,000 yen)".