Article 91-3Stamp Tax Exemption for Contract Documents for Loans for Consumption, etc. Pertaining to Loans of Funds for School Expenses to Upper Secondary School Students Made by Prefectures
第九十一条の三(都道府県が行う高等学校の生徒に対する学資としての資金の貸付けに係る消費貸借契約書等の印紙税の非課税)
Stamp tax is not imposed on a contract document for a loan for consumption listed in 3 of the column for the names of taxable documents in No. 1 of Appended Table 1 of the Stamp Tax Act (referred to as a "contract document for a loan for consumption" in the following paragraph and the following Article) pertaining to an interest-free loan of funds for school expenses made to students of upper secondary schools, etc. by a prefecture, or by an incorporated public interest association or incorporated public interest foundation (limited to one specified by Cabinet Order) that, in place of a prefecture, conducts a business pertaining to loans of funds for school expenses to students of upper secondary schools, etc. (meaning upper secondary schools prescribed in Article 1 of the School Education Act, secondary education schools (limited to the latter courses prescribed in Article 66 of that Act) and schools for special needs education (limited to the upper secondary departments prescribed in Article 76, paragraph (2) of that Act), and specialized training colleges prescribed in Article 124 of that Act (limited to the upper secondary courses prescribed in Article 125, paragraph (1) of that Act); the same applies hereinafter in this Article).
都道府県又は公益社団法人若しくは公益財団法人であつて都道府県に代わつて高等学校等(学校教育法第一条に規定する高等学校、中等教育学校(同法第六十六条に規定する後期課程に限る。)及び特別支援学校(同法第七十六条第二項に規定する高等部に限る。)並びに同法第百二十四条に規定する専修学校(同法第百二十五条第一項に規定する高等課程に限る。)をいう。以下この条において同じ。)の生徒に学資としての資金の貸付けに係る事業を行うもの(政令で定めるものに限る。)が高等学校等の生徒に対して無利息で行う学資としての資金の貸付けに係る印紙税法別表第一第一号の物件名の欄3に掲げる消費貸借に関する契約書(次項及び次条において「消費貸借契約書」という。)には、印紙税を課さない。
Stamp tax is not imposed on a contract document for a loan for consumption (limited to one bearing the indication specified by Order of the Ministry of Finance, and excluding one to which the provisions of the preceding paragraph apply) pertaining to an interest-free loan of funds for school expenses (limited to one specified by Cabinet Order) made to students of upper secondary schools, etc. or to students prescribed in Article 3 of the Act on the Japan Student Services Organization, Independent Administrative Agency (Act No. 94 of 2003) who are specified by Cabinet Order, which is prepared during the period from April 1, 2016 to March 31, 2028.
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
前項の規定の適用に関し必要な事項は、政令で定める。