Stamp Tax Act

The Stamp Tax Act (Act No. 54 of 1899) is hereby revised in its entirety.

This Act is to prescribe the objects of taxation, taxpayers, tax base, tax rates, procedures for payment and return, and other matters necessary for the performance of the obligation to pay stamp tax.

Stamp tax is imposed under this Act on the documents listed in the Objects of Taxation column of Appended Table 1.

①The preparer of a document, among the documents listed in the Objects of Taxation column of Appended Table 1, other than a document on which stamp tax is not imposed pursuant to the provisions of Article 5 (hereinafter referred to as a "taxable document") is under an obligation to pay stamp tax on the taxable document that the preparer has prepared.

②If one taxable document is prepared jointly by two or more persons, those two or more persons are jointly and severally under an obligation to pay stamp tax on the taxable document that they have prepared.

①If 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.

②If 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.

③If 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.

④If 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:

⑤With 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.

⑥The 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.

Stamp tax is not imposed on the following, among the documents listed in the Objects of Taxation column of Appended Table 1:

The place for tax payment of stamp tax is the place listed in each of the following items, in accordance with the category of taxable document listed in that item.

The tax base and tax rate of stamp tax are as provided in the Tax Base and Tax Rate column of Appended Table 1, according to the classification of taxable documents under each item of that Table.

①The 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").

②When 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.

①The 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.

②A 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.

③If, 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.

①If 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.

②A 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.

③A 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.

④A 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.

⑤If 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.

⑥If 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.

⑦Matters 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.

①If 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:

②If 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.

③A 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.

④A 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:

⑤A 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.

⑥A 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.

①The 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.

②If 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.

③A 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.

④Where 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.

⑤A 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:

⑥A 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.

⑦A 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.

①A 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.

②Where 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.

③With 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.

①If 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.

②If 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).

①A 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.

②Where 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.

①A 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.

②A 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):

①Where 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.

②Where 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.

③Where 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.

④In 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.

⑤Where 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.

⑥When 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.

⑦The tax item of the negligence tax under paragraph (1) or (3) is stamp tax.

①A person who falls under any of the following items is punished by imprisonment for three years or less or a fine of 1,000,000 yen or less, or both:

②Where three times the amount equivalent to the stamp tax on the taxable document relating to the offense set out in the preceding paragraph, or three times the amount equivalent to the refund, exceeds 1,000,000 yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that stamp tax or three times the amount equivalent to that refund.

A person who falls under any of the following items is punished by imprisonment for one year or less or a fine of 500,000 yen or less:

A person who falls under any of the following items is punished by a fine of 300,000 yen or less:

Where the representative of a corporation, or an agent, employee or other worker of a corporation or person, commits a violation of the preceding three Articles in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in each of those Articles is imposed on that corporation or person.