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Stamp Tax Act

印紙税法（いんしぜいほう）

Amended by

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as amended, on e-Gov

On the day the provisions listed in 附則第一条第四号 of Act No. 53 of 2024 (地域の自主性及び自立性を高めるための改革の推進を図るための関係法律の整備に関する法律) . The exact day is not fixed yet.

The same amending law also changes

1 provision changed

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
    (29 rows this amendment leaves as they were are not shown)
    Documents concerning the farmers' pension program listed in Article 9, item (i) (Scope of Business) of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002), or documents concerning the benefits prescribed in Article 6, paragraph (1), item (i) (Special Provisions on Business) of the Supplementary Provisions of that ActFarmers' Pension Fund, I.A.A. or an agricultural cooperative prescribed in Article 10, paragraph (1), item (ii) (Entrustment of Business) of that Act
    Documents concerning the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947), the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948), the business listed in each item of Article 22-14 (Operation of an Association) of the Maternal and Child Health Act (Act No. 141 of 1965), the business under the provisions of Article 155, paragraph (1) (Operations of NHI Federations) of the Act on Assurance of Medical Care for Elderly People, the business listed in Article 176, paragraph (1), items (i), (ii) and (iv) and paragraph (2), item (iii) (Operation of an Association) of the Long-Term Care Insurance Act, and the business under the provisions of Article 96-2 (Operation of an Association) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005)Federation of National Health Insurance Associations
    Documents concerning the benefits prescribed in Article 30, paragraph (3) (Determination) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), or the services listed in Article 91-18, paragraph (4), item (i) (Operation of an Association) of that Act and the benefits prescribed in Article 91-24, paragraph (2) (Determination) of that ActA corporate pension fund or the Pension Fund Association
    文書名作成者
    (29 rows this amendment leaves as they were are not shown)
    独立行政法人農業者年金基金法（平成十四年法律第百二十七号）第九条第一号（業務の範囲）に掲げる農業者年金事業に関する文書又は同法附則第六条第一項第一号（業務の特例）に規定する給付に関する文書独立行政法人農業者年金基金又は同法第十条第一項第二号（業務の委託）に規定する農業協同組合
    児童福祉法（昭和二十二年法律第百六十四号）第五十六条の五の二（連合会の業務）の規定による業務、予防接種法（昭和二十三年法律第六十八号）第四十三条第二号及び第三号（同条第二号の業務に係る業務に限る。）（連合会の業務）に掲げる業務、母子保健法（昭和四十年法律第百四十一号）第二十二条の十四各号（連合会の業務）に掲げる業務、高齢者の医療の確保に関する法律第百五十五条第一項（国保連合会の業務）の規定による業務、介護保険法第百七十六条第一項第一号、第二号及び第四号並びに第二項第三号（連合会の業務）に掲げる業務並びに障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）第九十六条の二（連合会の業務）の規定による業務に関する文書国民健康保険団体連合会
    確定給付企業年金法（平成十三年法律第五十号）第三十条第三項（裁定）に規定する給付又は同法第九十一条の十八第四項第一号（連合会の業務）に掲げる事業及び同法第九十一条の二十四第二項（裁定）に規定する給付に関する文書企業年金基金又は企業年金連合会

    Act No. 13 of 2025 changes it again, on a date not yet set. One more amendment changes it after that.