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by 4 December 2026, on a day set by

Stamp Tax Act

印紙税法(いんしぜいほう)

Amended by

Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions

経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律

The whole text as amended, on e-Gov

On a day set by , no later than 4 December 2026 — the amending law allows up to six months from . The exact day is not fixed yet.

The same amending law also changes

  • 31 July 2026 — Act on Special Measures Concerning Taxation

1 provision changed · 3 provisions in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

Appended Table 3別表第三

Read it in the amended law
  • ChangedAppended Table 3Every wording
    Name of DocumentPreparer
    Documents concerning the handling of national treasury funds or public funds of local governmentsBank of Japan and other persons that handle national treasury funds or public funds of local governments pursuant to the provisions of laws and regulations
    Documents concerning the business of Article 3, paragraph (1), item (i) (Special Provisions on the Scope of Business of Central Associations) of the Act on Special Measures concerning Stabilization of Sake Brewing Industry, etc. (Act No. 77 of 1970)The central association prescribed in Article 2, paragraph (3) (Definitions) of that Act
    Documents concerning the business listed in Article 15, paragraph (1), items (i) through (iv), item (v), (b) and (c), item (vi), item (viii) (limited to the business of developing facilities, etc. in specified areas pursuant to Article 39, paragraph (1) of the Act on Vitalization in City Center (Act No. 92 of 1998)), item (xi), item (xiii), item (xvi) and item (xvii), item (xvii) and item (xxii) (limited to the advice under the provisions of Article 12-5, paragraph (1) (Regional Economy Advancement Project Site Development Promotion Operations Conducted by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects (Act No. 40 of 2007) and the lending business under the provisions of paragraph (2) of that Article) (Scope of Business) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002), the business of Article 15, paragraph (2) of that Act (excluding the business listed in item (vii) of that paragraph), the business of Article 8 (Special Provisions on Business Relating to the Former Textile Act), Article 8-2, paragraph (1) (Special Provisions on Business Relating to the Former Act on Promotion of New Business Creation) and Article 8-4, paragraph (1) (Special Provisions on Business Relating to the Former Act on Revitalization of Specified Industrial Agglomerations) of the Supplementary Provisions of that Act, and the business listed in Article 8-8, items (i) and (ii) (Special Provisions on Business Relating to the Pre-Amendment SME Strengthening Act, etc.) of the Supplementary Provisions of that ActOrganization for Small and Medium Enterprises and Regional Innovation, JAPAN
    Documents concerning the business of Article 23, paragraph (1), item (ii) (Business) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997)Promotion and Mutual Aid Corporation for Private Schools of Japan
    (28 rows this amendment leaves as they were are not shown)
    文書名作成者
    国庫金又は地方公共団体の公金の取扱いに関する文書日本銀行その他法令の規定に基づき国庫金又は地方公共団体の公金の取扱いをする者
    清酒製造業等の安定に関する特別措置法(昭和四十五年法律第七十七号)第三条第一項第一号(中央会の事業の範囲の特例)の事業に関する文書同法第二条第三項(定義)に規定する中央会
    独立行政法人中小企業基盤整備機構法(平成十四年法律第百四十七号)第十五条第一項第一号から第四号まで、第五号ロ及びハ、第六号、第八号(中心市街地の活性化に関する法律(平成十年法律第九十二号)第三十九条第一項の規定による特定の地域における施設の整備等の業務に限る。)、第十一号、第十三号、第十六号並びに第十七号、第十七号並びに第二十二号(地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律(平成十九年法律第四十号)第十二条の五第一項(独立行政法人中小企業基盤整備機構の行う地域経済牽引事業用地整備促進業務)の規定による助言及び同条第二項の規定による貸付けの業務に限る。)(業務の範囲)に掲げる業務並びに独立行政法人中小企業基盤整備機構法第十五条第二項の業務(同項第七号に掲げる業務を除く。)並びに同法附則第八条(旧繊維法に係る業務の特例)、第八条の二第一項(旧新事業創出促進法に係る業務の特例)及び第八条の四第一項(旧特定産業集積活性化法に係る業務の特例)の業務並びに同法附則第八条の八第一号及び第二号(改正前中小強化法等に係る業務の特例)に掲げる業務に関する文書独立行政法人中小企業基盤整備機構
    日本私立学校振興・共済事業団法(平成九年法律第四十八号)第二十三条第一項第二号(業務)の業務に関する文書日本私立学校振興・共済事業団
    (28 rows this amendment leaves as they were are not shown)

    Act No. 60 of 2024 changes it again, on . 3 more amendments change it after that.

3 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 1 · Effective Date附則第一条(施行期日)

3 added
Read it in the amended law
  • AddedSupplementary Provisions, Article 1, paragraph (1)

    This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the day of promulgation; provided, however, that the provisions set out in the following items come into effect on the respective dates specified in those items.

    この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

  • AddedSupplementary Provisions, Article 1, paragraph (1), item (i)

    Omitted

    略

  • AddedSupplementary Provisions, Article 1, paragraph (1), item (ii)

    Articles 2 and 3 (excluding the amending provisions set out in the preceding item) and Articles 3, 8, 9 (limited to the provision amending Article 6, paragraph (9) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. (Act No. 59 of 1991)), 11, 12, 14 and 15 (limited to the provision amending Article 20-2, paragraph (1) of the National Strategic Special Zones Act (Act No. 107 of 2013)) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the day of promulgation.

    第二条及び第三条(前号に掲げる改正規定を除く。)並びに附則第三条、第八条、第九条(食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律(平成三年法律第五十九号)第六条第九項の改正規定に限る。)、第十一条、第十二条、第十四条及び第十五条(国家戦略特別区域法(平成二十五年法律第百七号)第二十条の二第一項の改正規定に限る。)の規定 公布の日から起算して六月を超えない範囲内において政令で定める日