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)".

①Stamp tax is not imposed, pursuant to the provisions of Cabinet Order, on a real property transfer contract document, etc. (meaning a real property transfer contract document or a construction work contract document; the same applies in the following paragraph) that a disaster victim of a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims; the same applies hereinafter in this paragraph) who is specified by Cabinet Order, or that person's heir or any other person specified by Cabinet Order (referred to as a "disaster victim" in the following paragraph), prepares in a case falling under any of the following items, and that is prepared during the period from the day on which the natural disaster occurred until the day on which five years have elapsed from that day:

②In the case referred to in the preceding paragraph, with regard to a real property transfer contract document, etc. jointly prepared by a disaster victim to whom the provisions of that paragraph apply (referred to as a "tax-exempt disaster victim" in this paragraph) and a person other than that tax-exempt disaster victim, the document kept by the tax-exempt disaster victim is deemed to have been prepared by the tax-exempt disaster victim, and the document kept by the person other than the tax-exempt disaster victim is deemed to have been prepared by the person other than the tax-exempt disaster victim.

①Stamp 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).

②Stamp 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.

③Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.

①Stamp tax is not imposed on a contract document for a loan for consumption concerning a loan of money (limited to one specified by Cabinet Order as a loan of money made on terms especially favorable compared with the terms of other loans of money made by the public lending institution, etc.) made by a local government, Japan Finance Corporation or any other person specified by Cabinet Order (hereinafter referred to as a "public lending institution, etc." in this paragraph) to a person who has suffered damage from a disaster (meaning a disaster that has been designated as a disaster of extreme severity pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Financial Support to Deal with the Designated Disaster of Extreme Severity (Act No. 150 of 1962), and for which the measures prescribed in Article 12 of that Act have been designated, pursuant to the provisions of paragraph (2) of that Article, as measures to be applied to that disaster of extreme severity; the same applies hereinafter in this Article), where the contract document is prepared during the period from the day on which the disaster occurred to the day on which five years have elapsed on or after that day.

②Pursuant to the provisions of Cabinet Order, stamp tax is not imposed on a contract document for a loan for consumption concerning a loan of money (limited to one specified by Cabinet Order as a loan of money made on terms especially favorable compared with the terms of other loans of money made by the financial institution) made by a bank or any other financial institution specified by Cabinet Order as one engaged in the business of lending funds (hereinafter referred to as a "financial institution" in this paragraph) to a victim of a disaster who is specified by Cabinet Order, where the contract document is prepared during the period from the day on which the disaster occurred to the day on which five years have elapsed on or after that day.

Stamp tax is not imposed on a passbook for tax payment reserve deposits (meaning a passbook for the tax payment reserve deposits prescribed in Article 5, paragraph (2)).