Stamp Tax Act

The preparer of a taxable document must pay stamp tax, except where Articles 9 through 12 apply, by affixing to the taxable document, by the time of its preparation, revenue stamps in an amount equivalent to the stamp tax to be imposed on the taxable document (hereinafter referred to as "corresponding revenue stamps").

When affixing revenue stamps to a taxable document under the preceding paragraph, the preparer of the taxable document must, as provided by Cabinet Order, clearly cancel the revenue stamps by marking across the taxable document and the background pattern of the revenue stamps.

The preparer of a taxable document may, by the procedure specified by Cabinet Order, request the district director of a tax office specified by Ministry of Finance Order to affix a tax seal (meaning a seal having an impression of the form specified by Ministry of Finance Order; the same applies in the following paragraph) instead of affixing corresponding revenue stamps to the taxable document.

A person who has made the request under the preceding paragraph must, except where the request is dismissed under the following paragraph, pay to the national government the stamp tax equivalent to the amount of stamp tax to be imposed on the taxable document subject to the request, by the time the tax seal is affixed.

If, where a request under paragraph (1) has been made, the district director finds that the stated amount of the taxable document subject to the request is unclear or that it is otherwise inappropriate for the preservation of stamp tax, the district director may dismiss the request.

If the preparer of a taxable document has, as provided by Cabinet Order, installed a stamp tax payment meter (meaning a meter designated by the Commissioner of the National Tax Agency, as provided by Cabinet Order, as posing no obstacle to the preservation of stamp tax (referred to as a "designated meter" in Article 16 and Article 18, paragraph (2)), to which a seal that is to produce an impression of the form specified by Ministry of Finance Order (hereinafter referred to as a "payment seal") is attached; the same applies hereinafter) with the approval of the competent district director for the location of the place where the preparer intends to install it, the preparer may, instead of affixing corresponding revenue stamps to the taxable document, use that stamp tax payment meter to display an amount equivalent to the amount of stamp tax to be imposed on the taxable document and impress the payment seal on the taxable document.

A person who installs a stamp tax payment meter with the approval under the preceding paragraph may, as provided by Cabinet Order, with the approval of the district director referred to in that paragraph, for the preparer of a taxable document that the person receives, at the time of receiving it, instead of that preparer's affixing corresponding revenue stamps to the taxable document, use that stamp tax payment meter to display an amount equivalent to the amount of stamp tax to be imposed on the taxable document and impress the payment seal on the taxable document.

A person who has received the approval under paragraph (1) must, before using a stamp tax payment meter under the preceding two paragraphs, request the district director referred to in paragraph (1), as provided by Cabinet Order, to take the measures necessary to use that stamp tax payment meter, up to the limit of the total amount equivalent to the amounts of stamp tax that can be displayed by that stamp tax payment meter.

A person who has made the request under the preceding paragraph must pay to the national government the stamp tax equivalent to the total amount that can be displayed referred to in that paragraph, by the time of receiving the measures referred to in that paragraph.

If a person who has received the approval under paragraph (1) has violated a provision of laws and regulations relating to stamp tax, or in any other case found inappropriate for the control of stamp tax, the district director may rescind the approval.

If the district director finds it necessary for the preservation of stamp tax, the district director may, as provided by Cabinet Order, seal a stamp tax payment meter.

Matters necessary for the method of displaying an amount equivalent to stamp tax and impressing the payment seal under paragraph (1) or (2) are prescribed by Ministry of Finance Order.

If the preparer of a taxable document intends to prepare a taxable document whose style or format is identical and the fact of whose preparation will be made clear even at a later date, and that falls under any one of the following items, the preparer may, as provided by Cabinet Order, with the approval of the competent district director for the location of the place where the preparer intends to prepare the taxable document, pay the stamp tax on the taxable document in money instead of affixing corresponding revenue stamps:

a document that is to be prepared continuously every month;

a document that is to be prepared in large quantities on a specific date.

If the applicant for the approval under the preceding paragraph does not provide the security ordered under Article 15, or in any other case found inappropriate for the preservation of stamp tax, the district director may decline to grant the approval.

A person who has received the approval under paragraph (1) must, by the time of preparation of the taxable document covered by the approval, put on the taxable document an indication in the form specified by Ministry of Finance Order.

A person who has received the approval under paragraph (1) must, as provided by Cabinet Order, submit a return stating the following matters to the district director who gave the approval: where the taxable document falls under the taxable documents set out in item (i) of that paragraph, for each month (excluding any month in which the taxable document was not prepared) by the end of the following month; and where the taxable document falls under the taxable documents set out in item (ii) of that paragraph, by the end of the month following the month that includes the date prescribed in that item:

the item and type of the taxable documents prepared during that month (in the case of taxable documents set out in paragraph (1), item (ii), on the date prescribed in that item), the quantity for each type, and the quantity obtained by totaling those quantities for each differing tax rate classification (referred to as the "taxable quantity" in the following item);

the amount of stamp tax on the taxable quantity and the total amount of those amounts of stamp tax (referred to as the "tax payable" in the following paragraph);

any other matters for reference.

A person who has submitted a return under the preceding paragraph must pay to the national government, by the due date for submission of the return, the stamp tax equivalent to the tax payable stated in the return.

A person who has received the approval under paragraph (1) for taxable documents set out in item (i) of that paragraph is to, when it is no longer necessary to be subject to the application of that paragraph with respect to the taxable documents covered by the approval, notify the district director referred to in that paragraph to that effect by the procedure specified by Cabinet Order.

The preparer of a passbook specified by Cabinet Order among the taxable documents set out in items 18 and 19 of Appended Table 1 (hereinafter referred to as "deposit passbooks, etc." in this Article) may, as provided by Cabinet Order, with the approval of the competent district director for the location of the place where the preparer intends to prepare the deposit passbooks, etc., instead of affixing corresponding revenue stamps, pay in money the stamp tax on the deposit passbooks, etc. prepared within each taxable period (meaning the period from April 1 to March 31 of the following year; the same applies hereinafter in this Article) that falls on or after the date of the approval.

If the applicant for the approval under the preceding paragraph does not provide the security ordered under Article 15, or in any other case found inappropriate for the preservation of stamp tax, the district director may decline to grant the approval.

A person who has received the approval under paragraph (1) must, by the time of making the first entry in a taxable period, put on the deposit passbooks, etc. covered by the approval an indication in the form specified by Ministry of Finance Order; provided, however, that this does not apply to deposit passbooks, etc. that already bear the indication.

Where the approval under paragraph (1) has been received, the deposit passbooks, etc. that the person who received the approval prepares within a taxable period are deemed to be prepared at the start of that taxable period, and the quantity of the deposit passbooks, etc. prepared within that taxable period is deemed to be the quantity equivalent to the number calculated, as provided by Cabinet Order, as the number of accounts relating to the deposit passbooks, etc. for each type of deposit passbooks, etc. at the start of that taxable period.

A person who has received the approval under paragraph (1) must, as provided by Cabinet Order, submit a return stating the following matters, for each taxable period, within one month counting from the start date of that taxable period, to the district director who gave the approval:

the item and type of the deposit passbooks, etc. that are the taxable documents covered by the approval, the quantity of the deposit passbooks, etc. equivalent to the number of accounts relating to those deposit passbooks, etc. calculated, for each type, as provided by the Cabinet Order prescribed in the preceding paragraph, and the quantity obtained by totaling those quantities for each item (referred to as the "taxable quantity" in the following item);

the amount of stamp tax on the taxable quantity and the total amount of those amounts of stamp tax (referred to as the "tax payable" in the following paragraph);

any other matters for reference.

A person who has submitted a return under the preceding paragraph must pay to the national government, by the due date for submission of the return, the stamp tax equivalent to the tax payable stated in the return.

A person who has received the approval under paragraph (1) is to, when it is no longer necessary to be subject to the application of that paragraph with respect to the deposit passbooks, etc. covered by the approval, notify the district director referred to in that paragraph to that effect, as provided by Cabinet Order.

A person who intends to receive a refund of an overpayment or payment by mistake relating to stamp tax (including stamp tax paid under Article 10, paragraph (4) for which payment has become unnecessary due to the abolition of the installation of a stamp tax payment meter or for any other reason; the same applies hereinafter in this Article) must, as provided by Cabinet Order, obtain from the competent district director for the place for tax payment confirmation of the fact of that overpayment or payment by mistake; provided, however, that this does not apply to an overpayment or payment by mistake that was paid as stamp tax relating to a return under Articles 11 and 12 (including a return filed after the due date or an amended return prescribed in Article 18, paragraph (2) or Article 19, paragraph (3) (Return Filed after the Due Date and Amended Return) of the Act on General Rules for National Taxes (Act No. 66 of 1962) relating to that return, and a reassessment or determination under Articles 24 through 26 (Reassessment and Determination) of that Act), or that was collected as negligence tax prescribed in Article 20.

Where a person who is to pay stamp tax under Article 9, paragraph (2) or Article 10, paragraph (4) has requested, as provided by Cabinet Order, the district director referred to in Article 9, paragraph (1) or Article 10, paragraph (1) to confirm the fact of an overpayment or payment by mistake relating to stamp tax (excluding that which has received the confirmation under the preceding paragraph and the overpayment or payment by mistake prescribed in the proviso to that paragraph) and also to appropriate it to the stamp tax that person is to pay, that district director may make the appropriation.

With respect to an overpayment or payment by mistake that receives the confirmation under paragraph (1) or the appropriation under the preceding paragraph, the provisions of Articles 56 through 58 (Refund, Appropriation, and Interest on Refund) of the Act on General Rules for National Taxes apply, deeming that the overpayment or payment by mistake occurred at the time of that confirmation or appropriation.