第二十条（印紙納付に係る不納税額があつた場合の過怠税の徴収）
Article 20Collection of Negligence Tax Where There Is Unpaid Tax on Payment by Revenue Stamps
Where 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.
Where 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.
Where 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.
In 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.
Where 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.
When 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.
税務署長は、国税通則法第三十二条第三項（賦課決定通知）の規定により第一項又は第三項の過怠税に係る賦課決定通知書を送達する場合には、当該賦課決定通知書に課税文書の種類その他の政令で定める事項を附記しなければならない。
The tax item of the negligence tax under paragraph (1) or (3) is stamp tax.
略称規定第三条第一項
別表第一の課税物件の欄に掲げる文書のうち、第五条の規定により印紙税を課さないものとされる文書以外の文書（以下「課税文書」という。）の作成者は、その作成した課税文書につき、印紙税を納める義務がある。
わかりやすく言うと
別表第一の課税物件の欄に挙げられた文書のうち、非課税とされる文書（非課税物件の欄の文書や、国・地方公共団体などが作成した文書など、第五条のもの）を除いたもののことです。その作成者が印紙税を納める義務を負います。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。