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.
別表第一第三号に掲げる約束手形又は為替手形で手形金額の記載のないものにつき手形金額の補充がされた場合には、当該補充をした者が、当該補充をした時に、同号に掲げる約束手形又は為替手形を作成したものとみなす。
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.
別表第一第十八号から第二十号までの課税文書を一年以上にわたり継続して使用する場合には、当該課税文書を作成した日から一年を経過した日以後最初の付込みをした時に、当該課税文書を新たに作成したものとみなす。
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.
一の文書（別表第一第三号から第六号まで、第九号及び第十八号から第二十号までに掲げる文書を除く。）に、同表第一号から第十七号までの課税文書（同表第三号から第六号まで及び第九号の課税文書を除く。）により証されるべき事項の追記をした場合又は同表第十八号若しくは第十九号の課税文書として使用するための付込みをした場合には、当該追記又は付込みをした者が、当該追記又は付込みをした時に、当該追記又は付込みに係る事項を記載した課税文書を新たに作成したものとみなす。
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.
次条第二号に規定する者（以下この条において「国等」という。）と国等以外の者とが共同して作成した文書については、国等又は公証人法（明治四十一年法律第五十三号）に規定する公証人が保存するものは国等以外の者が作成したものとみなし、国等以外の者（公証人を除く。）が保存するものは国等が作成したものとみなす。
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.
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)
stated amountmachine translation
「記載金額」
The amount written in a document as its contract amount, face value or other amount for the matter the document is to prove, on which the tax rates and exemption amounts of Appended Table 1 are based, worked out as rule 4 of that Table's general rules provides.
Defined inArticle 4, paragraph (4)· applies only in this provision and in Article 9, paragraph (3)
passbook, etc.machine translation
「通帳等」
In Article 4, paragraph (4), a taxable document of item 19 or 20 of Appended Table 1: a passbook made to enter and certify matters that documents of items 1, 2, 14 or 17 would prove, or a receipt book (判取帳) for getting such entries certified by two or more counterparties.
Short name set inArticle 4, paragraph (4)· applies only in this paragraph
State, etc.machine translation
「国等」
In Article 4, the State (国), local governments (地方公共団体) and the bodies listed in Appended Table 2, whose own documents Article 5, item (ii) exempts from stamp tax.
Short name set inArticle 4, paragraph (5)· applies only in this article