Stamp Tax Act
印紙税法
Contents
Read it chapter by chapter; the first chapter follows below. Or read the whole law on one page.
The Stamp Tax Act (Act No. 54 of 1899) is hereby revised in its entirety.
印紙税法（明治三十二年法律第五十四号）の全部を改正する。
Chapter I General Provisions
第一章 総則
第一条（趣旨）
This Act is to prescribe the objects of taxation, taxpayers, tax base, tax rates, procedures for payment and return, and other matters necessary for the performance of the obligation to pay stamp tax.
この法律は、印紙税の課税物件、納税義務者、課税標準、税率、納付及び申告の手続その他印紙税の納税義務の履行について必要な事項を定めるものとする。
第二条（課税物件）
Stamp tax is imposed under this Act on the documents listed in the Objects of Taxation column of Appended Table 1.
別表第一の課税物件の欄に掲げる文書には、この法律により、印紙税を課する。
第三条（納税義務者）
The preparer of a document, among the documents listed in the Objects of Taxation column of Appended Table 1, other than a document on which stamp tax is not imposed pursuant to the provisions of Article 5 (hereinafter referred to as a "taxable document") is under an obligation to pay stamp tax on the taxable document that the preparer has prepared.
If one taxable document is prepared jointly by two or more persons, those two or more persons are jointly and severally under an obligation to pay stamp tax on the taxable document that they have prepared.
一の課税文書を二以上の者が共同して作成した場合には、当該二以上の者は、その作成した課税文書につき、連帯して印紙税を納める義務がある。
Article 4Cases Deemed to Constitute Preparation of Taxable Documents, etc.
第四条（課税文書の作成とみなす場合等）
If the bill amount is supplemented on a promissory note or bill of exchange listed in item 3 of Appended Table 1 that has no bill amount stated, the person who made the supplement is deemed to have prepared the promissory note or bill of exchange listed in that item at the time of the supplement.
別表第一第三号に掲げる約束手形又は為替手形で手形金額の記載のないものにつき手形金額の補充がされた場合には、当該補充をした者が、当該補充をした時に、同号に掲げる約束手形又は為替手形を作成したものとみなす。
If a taxable document in items 18 through 20 of Appended Table 1 is used continuously for one year or more, it is deemed to have been newly prepared at the time of the first entry made on or after the day on which one year has elapsed from the day on which the taxable document was prepared.
別表第一第十八号から第二十号までの課税文書を一年以上にわたり継続して使用する場合には、当該課税文書を作成した日から一年を経過した日以後最初の付込みをした時に、当該課税文書を新たに作成したものとみなす。
If matters that are to be certified by a taxable document in items 1 through 17 of Appended Table 1 (excluding the taxable documents in items 3 through 6 and item 9 of that Table) are added to one document (excluding the documents listed in items 3 through 6, item 9 and items 18 through 20 of that Table), or an entry is made in it for use as a taxable document in item 18 or item 19 of that Table, the person who made the addition or entry is deemed to have newly prepared, at the time of the addition or entry, a taxable document stating the matters concerned in the addition or entry.
一の文書（別表第一第三号から第六号まで、第九号及び第十八号から第二十号までに掲げる文書を除く。）に、同表第一号から第十七号までの課税文書（同表第三号から第六号まで及び第九号の課税文書を除く。）により証されるべき事項の追記をした場合又は同表第十八号若しくは第十九号の課税文書として使用するための付込みをした場合には、当該追記又は付込みをした者が、当該追記又は付込みをした時に、当該追記又は付込みに係る事項を記載した課税文書を新たに作成したものとみなす。
If any of the matters listed in the following items are entered in a taxable document in item 19 or item 20 of Appended Table 1 (hereinafter in this paragraph referred to as a "passbook, etc."), and the stated amount for the matter so entered (meaning the stated amount prescribed in General Rule 4 for Applying the Table of Objects of Taxation of that Table; the same applies in Article 9, paragraph (3)) is the amount listed in the relevant item, the part relating to the matter so entered is deemed not to have been entered in the passbook, etc., and the taxable document prescribed in that item is deemed to have been prepared:
a matter to be certified by a taxable document in item 1 of Appended Table 1: an amount exceeding 100,000 yen;
a matter to be certified by a taxable document in item 2 of Appended Table 1: an amount exceeding 1,000,000 yen;
a matter to be certified by a taxable document in item 17 of Appended Table 1 (limited to a receipt listed in 1 of the Name of Object column): an amount exceeding 1,000,000 yen.
With regard to a document prepared jointly by a person prescribed in item (ii) of the following Article (hereinafter in this Article referred to as the "State, etc.") and a person other than the State, etc., what is retained by the State, etc. or by a notary prescribed in the Notary Act (Act No. 53 of 1908) is deemed to have been prepared by the person other than the State, etc., and what is retained by a person other than the State, etc. (excluding a notary) is deemed to have been prepared by the State, etc.
次条第二号に規定する者（以下この条において「国等」という。）と国等以外の者とが共同して作成した文書については、国等又は公証人法（明治四十一年法律第五十三号）に規定する公証人が保存するものは国等以外の者が作成したものとみなし、国等以外の者（公証人を除く。）が保存するものは国等が作成したものとみなす。
The provisions of the preceding paragraph apply mutatis mutandis to a document prepared jointly by a person prescribed in item (iii) of the following Article and another person (excluding the State, etc.) and prescribed in that item.
Article 5Non-Taxable Documents
第五条（非課税文書）
Stamp tax is not imposed on the following, among the documents listed in the Objects of Taxation column of Appended Table 1:
別表第一の課税物件の欄に掲げる文書のうち、次に掲げるものには、印紙税を課さない。
documents listed in the Non-Taxable Objects column of Appended Table 1;
別表第一の非課税物件の欄に掲げる文書
documents prepared by the State, a local government, or a person listed in Appended Table 2;
国、地方公共団体又は別表第二に掲げる者が作成した文書
documents listed in the left-hand column of Appended Table 3 and prepared by a person listed in the right-hand column of that Table.
別表第三の上欄に掲げる文書で、同表の下欄に掲げる者が作成したもの
Article 6Place for Tax Payment
第六条（納税地）
The place for tax payment of stamp tax is the place listed in each of the following items, in accordance with the category of taxable document listed in that item.
印紙税の納税地は、次の各号に掲げる課税文書の区分に応じ、当該各号に掲げる場所とする。
a taxable document relating to an approval under Article 11, paragraph (1) or Article 12, paragraph (1): a place within the jurisdictional area of the tax office to which the district director who granted the approval belongs;
a taxable document relating to a request under Article 9, paragraph (1): a place within the jurisdictional area of the tax office to which the district director who received the request belongs;
a taxable document on which the amount equivalent to stamp tax is indicated and the payment seal prescribed in Article 10, paragraph (1) is affixed by a stamp tax payment meter prescribed in that paragraph: the place where the stamp tax payment meter is installed;
a taxable document other than the taxable documents listed in the preceding three items, in which the place of preparation is made clear: that place of preparation;
For a taxable document, other than those listed in items (i) through (iii), in which the place of its preparation is not made clear in the taxable document: the place specified by Cabinet Order.
第一号から第三号までに掲げる課税文書以外の課税文書で、当該課税文書にその作成場所が明らかにされていないもの 政令で定める場所
taxable documentmachine translation
「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.
Short name set inArticle 3, paragraph (1)
stated amountmachine translation
「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.
Defined inArticle 4, paragraph (4)· applies only in this provision and in Article 9, paragraph (3)
passbook, etc.machine translation
「通帳等」
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.
Short name set inArticle 4, paragraph (4)· applies only in this paragraph
State, etc.machine translation
「国等」
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.
Short name set inArticle 4, paragraph (5)· applies only in this article
stamp tax payment metermachine translation
「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.
Defined inArticle 10, paragraph (1)
payment sealmachine translation
「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.
Short name set inArticle 10, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.