Stamp Tax Act

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.

Stamp tax is imposed under this Act on the documents listed in the Objects of Taxation column of Appended Table 1.

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.

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.

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.

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.

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.

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.

Stamp tax is not imposed on the following, among the documents listed in the Objects of Taxation column of Appended Table 1:

documents listed in the Non-Taxable Objects column of Appended Table 1;

documents prepared by the State, a local government, or a person listed in Appended Table 2;

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.

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.

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.