Supplementary Provisions, Article 4Transitional Measures Concerning Collection of Negligence Tax
第四条（過怠税の徴収に関する経過措置）
Concerning the collection of negligence tax on a taxable document prepared before the designated day for which the stamp tax on the taxable document was not paid, Article 20 of the New Act applies on or after the designated day. In this case, the phrase "1,000 yen" in paragraph (4) of that Article is deemed to be replaced with "500 yen".
On or after the designated day, in the case of collecting simultaneously, pursuant to Article 20 of the New Act, negligence tax on a taxable document prepared before the designated day for which the stamp tax on the taxable document was not paid (hereinafter in this paragraph referred to as "former negligence tax") and negligence tax on a taxable document prepared on or after the designated day for which the stamp tax on the taxable document was not paid (hereinafter in this paragraph referred to as "new negligence tax") (excluding the case of collecting simultaneously only former negligence tax and new negligence tax to which, pursuant to Article 20, paragraph (5) of the New Act, paragraph (4) of that Article is not to apply), the total amount of negligence tax prescribed in that paragraph is, notwithstanding the provisions of that paragraph, as provided in the following:
where the total amount of that negligence tax includes the amount of new negligence tax (excluding that to which Article 20, paragraph (2) of the New Act applied), if the total amount of that negligence tax is less than 1,000 yen, it is 1,000 yen;
in a case other than that prescribed in the preceding item, if the total amount of that negligence tax is less than 500 yen, it is 500 yen.
前号に規定する場合以外の場合において、当該過怠税の合計額が五百円に満たないときは、これを五百円とする。
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)
designated daymachine translation
「指定日」
In the supplementary provisions (附則) of Act No. 10 of 1981, 1 May 1981, the date from which the Stamp Tax Act as that Act amended it applies to documents made on or after it, while stamp tax on documents made before it stays under the earlier rules.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Act No. 10 of 1981.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
new negligence taxmachine translation
「新過怠税」
In Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 10 of 1981, negligence tax (過怠税) collected under Article 20 of the Stamp Tax Act as that Act amended it for a taxable document made on or after 1 May 1981 whose stamp tax was not paid.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this paragraph
former negligence taxmachine translation
「旧過怠税」
In Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 10 of 1981, negligence tax (過怠税) collected on or after 1 May 1981 under Article 20 of the Stamp Tax Act as that Act amended it, for a taxable document made before that date whose stamp tax was not paid.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this paragraph