第一項
印紙税の課税標準及び税率は、別表第一の各号の課税文書の区分に応じ、同表の課税標準及び税率の欄に定めるところによる。
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.