Stamp Tax Act

If the Commissioner of the National Tax Agency, a regional commissioner or a district director finds it necessary for the preservation of stamp tax, the Commissioner, regional commissioner or district director may, as provided by Cabinet Order, order an applicant for the approval under Article 11, paragraph (1) or Article 12, paragraph (1) to provide security for stamp tax, specifying the amount and period.

If the Commissioner of the National Tax Agency, a regional commissioner or a district director finds it necessary, the Commissioner, regional commissioner or district director may change the amount or period referred to in the preceding paragraph.

No person may manufacture, sell or possess a stamp tax payment meter, a payment seal (including one attached to a meter other than a designated meter or to any other device; the same applies hereinafter), or a seal that is to produce an impression having an appearance liable to be confused with the impression of a payment seal (hereinafter collectively referred to as "payment seals, etc."); provided, however, that this does not apply where a person who intends to manufacture, sell or possess payment seals, etc. has obtained, as provided by Cabinet Order, the approval of the competent district director for the location of the place where the person intends to manufacture, sell or possess them, or where a person possesses a stamp tax payment meter with the approval under Article 10, paragraph (1).

A person who intends to engage in the business of selling stamp tax payment meters or the business of manufacturing or selling payment seals must, for each place of sale or place of manufacture, as provided by Cabinet Order, report that fact to the competent district director for the location of the place of sale (if the person has no place of sale, the person's domicile, and if the person has no domicile, the person's residence) or place of manufacture. The same applies where a seller of stamp tax payment meters or a manufacturer or seller of payment seals intends to discontinue or suspend that business of selling or manufacturing.

Where a person who has installed a stamp tax payment meter referred to in Article 10, paragraph (1) with the approval under that paragraph has abolished that installation, the person must, as provided by Cabinet Order, notify the district director referred to in that paragraph to that effect and have the seal under paragraph (6) of that Article removed and other necessary measures taken.

A person who has received the approval under Article 11, paragraph (1) or Article 12, paragraph (1) must, as provided by Cabinet Order, enter in books the facts concerning the preparation of the taxable documents covered by the approval.

A seller of stamp tax payment meters or a manufacturer or seller of payment seals must, as provided by Cabinet Order, enter in books the facts concerning the receipt, storage or delivery of designated meters or payment seals, etc.

Where a corporation merges, the corporation surviving the merger or the corporation established by the merger succeeds to the following obligations of the corporation that was extinguished by the merger, and where there has been inheritance (including a testamentary gift of the entire estate), the heir (including the beneficiary of a testamentary gift of the entire estate) succeeds to the following obligations of the decedent (including the person making a testamentary gift of the entire estate):

the obligation to file a return under Article 11, paragraph (4) or Article 12, paragraph (5);

the obligation to keep books under the preceding Article.

Where the preparer of a taxable document who is to pay stamp tax under Article 8, paragraph (1) has not paid, by the time of the preparation of the taxable document, the stamp tax to be paid under that paragraph, the competent district director for the place for tax payment of that stamp tax collects from the preparer of the taxable document negligence tax equivalent to the total amount of the amount of the stamp tax that was not paid and an amount equivalent to twice that amount.

Where the preparer of a taxable document prescribed in the preceding paragraph has, as provided by Cabinet Order, made a statement to the competent district director for the place for tax payment of the stamp tax on the taxable document to the effect that stamp tax has not been paid on the taxable document, and that statement was not made in anticipation that, as a result of an investigation concerning stamp tax, a determination of the negligence tax under paragraph (1) would be made under Article 32, paragraph (1) (Assessment and Determination) of the Act on General Rules for National Taxes on the taxable document covered by the statement, the amount of negligence tax under paragraph (1) on the taxable document is, notwithstanding the provisions of paragraph (1), the amount equivalent to the total amount of the amount of stamp tax that was not paid and the amount calculated by multiplying that amount of stamp tax by a rate of 10 percent.

Where the preparer of a taxable document who is to pay stamp tax under Article 8, paragraph (1) has failed to cancel the revenue stamps under paragraph (2) of that Article, the competent district director for the place for tax payment of that stamp tax collects from the preparer of the taxable document negligence tax in an amount equivalent to the face value of the revenue stamps that were not canceled.

In the case of paragraph (1) or the preceding paragraph, if the total amount of negligence tax is less than 1,000 yen, it is 1,000 yen.

Where the total amount of negligence tax prescribed in the preceding paragraph is a total amount relating solely to negligence tax to which paragraph (2) applied, the preceding paragraph does not apply to that total amount of negligence tax.

When the district director serves a written notice of assessment and determination relating to negligence tax under paragraph (1) or (3) pursuant to Article 32, paragraph (3) (Notice of Assessment and Determination) of the Act on General Rules for National Taxes, the district director must append to the written notice the type of taxable document and other matters specified by Cabinet Order.

The tax item of the negligence tax under paragraph (1) or (3) is stamp tax.