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.
taxable documentmachine translation
「課税文書」
A document of a kind listed in the taxable-items column of Appended Table 1, other than one that Article 5 exempts from stamp tax; whoever makes one must pay stamp tax on it.
Short name set inArticle 3, paragraph (1)
stamp tax payment metermachine translation
「印紙税納付計器」
A meter that the Commissioner of the National Tax Agency (国税庁長官) has designated, as a Cabinet Order (政令) provides, as posing no risk to the securing of stamp tax, fitted with a payment seal that makes an imprint of a form a Ministry of Finance Order (財務省令) sets; with a district director's approval, the maker of a taxable document can use it to print the tax amount and the seal on the document instead of affixing stamps.
Defined inArticle 10, paragraph (1)
designated metermachine translation
「指定計器」
In Article 16 and Article 18, paragraph (2), a meter that the Commissioner of the National Tax Agency (国税庁長官) has designated, as a Cabinet Order (政令) provides, as posing no risk to the securing of stamp tax.
Short name set inArticle 10, paragraph (1)· applies only in this provision and in Article 16; and Article 18, paragraph (2)
payment sealmachine translation
「納付印」
The seal fitted to a stamp tax payment meter (印紙税納付計器) that makes an imprint of a form a Ministry of Finance Order (財務省令) sets; pressing it on a taxable document, with the tax amount shown by the meter, pays the stamp tax in place of affixing stamps.
Short name set inArticle 10, paragraph (1)
payment seals, etc.machine translation
「納付印等」
In Article 16 and the provisions after it, stamp tax payment meters (印紙税納付計器), payment seals (納付印) — including one fitted to a meter other than a designated meter or to another device — and seals making an imprint easily confused with a payment seal's, taken together, which no one may make, sell or possess unless a district director has approved it or the person holds a meter installed with approval under Article 10, paragraph (1).
Short name set inArticle 16, paragraph (1)