Stamp Tax ActAppended Table 1, item (v), (f)
6. In addition to what is prescribed in 1 through 5, matters necessary for the application of the provisions of this Table are specified by Cabinet Order.
No. Objects of Taxation Tax Base and Tax Rate Non-Taxable Objects
Name of Object Definition
1 1. Written contracts concerning the transfer of real property, mining rights, storage rights, test-drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024), intangible property rights, ships or aircraft, or business
2. Written contracts concerning the establishment or transfer of superficies or leasehold rights over land
3. Written contracts concerning loans for consumption
4. Written contracts concerning carriage (including charter party contracts) 1. Real property is to include, in addition to what is deemed to be real property under the provisions of laws, railway foundations, tramway foundations, and motor vehicle transport business foundations.
2. Intangible property rights means patent rights, utility model rights, trademark rights, design rights, circuit layout exploitation rights, breeder's rights, trade names, and copyrights.
3. Written contracts concerning carriage are not to include passenger tickets, vessel tickets, air tickets, and waybills.
4. Charter party contracts are to include charter party contracts for aircraft, and are not to include bareboat charter party contracts. 1. Written contracts stating a contract amount
The tax rate per copy is the following rate according to the following classifications of contract amount.
100,000 yen or less: 200 yen
Exceeding 100,000 yen but 500,000 yen or less: 400 yen
Exceeding 500,000 yen but 1,000,000 yen or less: 1,000 yen
Exceeding 1,000,000 yen but 5,000,000 yen or less: 2,000 yen
Exceeding 5,000,000 yen but 10,000,000 yen or less: 10,000 yen
Exceeding 10,000,000 yen but 50,000,000 yen or less: 20,000 yen
Exceeding 50,000,000 yen but 100,000,000 yen or less: 60,000 yen
Exceeding 100,000,000 yen but 500,000,000 yen or less: 100,000 yen
Exceeding 500,000,000 yen but 1,000,000,000 yen or less: 200,000 yen
Exceeding 1,000,000,000 yen but 5,000,000,000 yen or less: 400,000 yen
Exceeding 5,000,000,000 yen: 600,000 yen
2. Written contracts stating no contract amount
200 yen per copy 1. Among written contracts stating a contract amount (excluding those that become documents listed in this item through the application of the provisions of (a) of 3 of the General Rules for Applying the Table of Objects of Taxation), those for which that contract amount is less than 10,000 yen
2 Written contracts concerning contracts for work 1. Contracts for work are to include contracts providing for the rendering of services by professional baseball players, film actors, and other similar persons specified by Cabinet Order. 1. Written contracts stating a contract amount
The tax rate per copy is the following rate according to the following classifications of contract amount.
1,000,000 yen or less: 200 yen
Exceeding 1,000,000 yen but 2,000,000 yen or less: 400 yen
Exceeding 2,000,000 yen but 3,000,000 yen or less: 1,000 yen
Exceeding 3,000,000 yen but 5,000,000 yen or less: 2,000 yen
Exceeding 5,000,000 yen but 10,000,000 yen or less: 10,000 yen
Exceeding 10,000,000 yen but 50,000,000 yen or less: 20,000 yen
Exceeding 50,000,000 yen but 100,000,000 yen or less: 60,000 yen
Exceeding 100,000,000 yen but 500,000,000 yen or less: 100,000 yen
Exceeding 500,000,000 yen but 1,000,000,000 yen or less: 200,000 yen
Exceeding 1,000,000,000 yen but 5,000,000,000 yen or less: 400,000 yen
Exceeding 5,000,000,000 yen: 600,000 yen
2. Written contracts stating no contract amount
200 yen per copy 1. Among written contracts stating a contract amount (excluding those that become documents listed in this item through the application of the provisions of (a) of 3 of the General Rules for Applying the Table of Objects of Taxation), those for which that contract amount is less than 10,000 yen
3 Promissory notes or bills of exchange 1. Notes other than those listed in 2
The tax rate per copy is the following rate according to the following classifications of note amount.
1,000,000 yen or less: 200 yen
Exceeding 1,000,000 yen but 2,000,000 yen or less: 400 yen
Exceeding 2,000,000 yen but 3,000,000 yen or less: 600 yen
Exceeding 3,000,000 yen but 5,000,000 yen or less: 1,000 yen
Exceeding 5,000,000 yen but 10,000,000 yen or less: 2,000 yen
Exceeding 10,000,000 yen but 20,000,000 yen or less: 4,000 yen
Exceeding 20,000,000 yen but 30,000,000 yen or less: 6,000 yen
Exceeding 30,000,000 yen but 50,000,000 yen or less: 10,000 yen
Exceeding 50,000,000 yen but 100,000,000 yen or less: 20,000 yen
Exceeding 100,000,000 yen but 200,000,000 yen or less: 40,000 yen
Exceeding 200,000,000 yen but 300,000,000 yen or less: 60,000 yen
Exceeding 300,000,000 yen but 500,000,000 yen or less: 100,000 yen
Exceeding 500,000,000 yen but 1,000,000,000 yen or less: 150,000 yen
Exceeding 1,000,000,000 yen: 200,000 yen 1. Notes whose note amount is less than 100,000 yen
2. Notes stating no note amount
3. Duplicates or copies of notes
2. The following notes
200 yen per copy
(a) Notes payable at sight (excluding those that make the stipulation provided for in Article 34, paragraph (2) (Fixing of the Date from Which Presentment of a Bill of Exchange Payable at Sight Begins) of the Negotiable Instrument Act (Act No. 20 of 1932) (including cases where applied mutatis mutandis pursuant to Article 77, paragraph (1), item (ii) (Application Mutatis Mutandis to Promissory Notes) of that Act))
(b) Notes whose drawer and payee are the Bank of Japan or a bank or other financial institution specified by Cabinet Order (excluding those whose payee is the bank or other financial institution specified by that Cabinet Order that is the drawer)
(c) Notes whose note amount is expressed in foreign currency
(d) Notes specified by Cabinet Order that are settled by a method through an account expressed in Japanese currency of a non-resident prescribed in Article 6, paragraph (1), item (vi) (Definitions) of the Foreign Exchange and Foreign Trade Act with a bank, etc. located in Japan prescribed in Article 16-2 (Restrictions on Payments, etc.) of that Act (hereinafter in this item referred to as "bank, etc.")
(e) Notes specified by Cabinet Order whose note amount is expressed in Japanese currency, drawn with a bank, etc. located in Japan as the payer by a resident prescribed in Article 6, paragraph (1), item (v) (Definitions) of the Foreign Exchange and Foreign Trade Act who exports goods from Japan or imports goods into Japan
(f) Notes specified by Cabinet Order whose note amount is expressed in Japanese currency, drawn by a bank, etc. with itself as the payer, with the notes listed in (e) and notes specified by Cabinet Order whose note amount is expressed in Japanese currency, drawn with a bank, etc. located in Japan as the payer by a person who carries on banking business in a foreign country in conformity with the laws and regulations of that foreign country, as security
4 Share certificates, equity certificates, or bond certificates, or beneficiary certificates of investment trusts, loan trusts, specified purpose trusts, or beneficiary certificate-issuing trusts 1. Equity certificates means fund certificates prepared by a mutual company (meaning a mutual company prescribed in Article 2, paragraph (5) (Definitions) of the Insurance Business Act (Act No. 105 of 1995); the same applies hereinafter) and documents certifying the status of a member of or investor in a juridical person (including investment securities prescribed in the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951)).
2. Bond certificates are to include bonds issued by juridical persons under special laws and bond certificates of mutual companies. The tax rate per copy is the following rate according to the following classifications of face amount (in the case of a security that states no face amount but states a number of shares or units, the amount calculated by multiplying the number of shares or units by the amount specified by Cabinet Order per share or unit).
5,000,000 yen or less: 200 yen
Exceeding 5,000,000 yen but 10,000,000 yen or less: 1,000 yen
Exceeding 10,000,000 yen but 50,000,000 yen or less: 2,000 yen
Exceeding 50,000,000 yen but 100,000,000 yen or less: 10,000 yen
Exceeding 100,000,000 yen: 20,000 yen 1. Equity certificates prepared by the Bank of Japan or another juridical person that is established under a special law and specified by Cabinet Order (excluding preferred equity certificates prescribed in the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993))
2. Beneficiary certificates specified by Cabinet Order that are certificates of investment trusts the purpose of which is to have the trustee of another investment trust acquire beneficial interests
5 Merger agreement documents, absorption-type company split agreement documents, or incorporation-type company split plan documents 1. A merger agreement document means a document certifying a merger agreement prescribed in Article 748 (Conclusion of Merger Agreements) of the Companies Act (Act No. 86 of 2005) (including a merger agreement prescribed in Article 159, paragraph (1) (Merger of a Mutual Company and a Stock Company) of the Insurance Business Act) (including a document certifying the fact of a change or supplement to that merger agreement).
2. An absorption-type company split agreement document means a document certifying an absorption-type company split agreement prescribed in Article 757 (Conclusion of an Absorption-Type Company Split Agreement) of the Companies Act (including a document certifying the fact of a change or supplement to that absorption-type company split agreement).
3. An incorporation-type company split plan document means a document certifying an incorporation-type company split plan prescribed in Article 762, paragraph (1) (Preparation of an Incorporation-Type Company Split Plan) of the Companies Act (including a document certifying the fact of a change or supplement to that incorporation-type company split plan). 40,000 yen per copy
6 Articles of incorporation 1. Articles of incorporation are to be limited to the original of the articles of incorporation prepared at the time of the establishment of a company (including a mutual company). 40,000 yen per copy 1. Articles of incorporation of a stock company or mutual company, other than those preserved by a notary pursuant to the provisions of Article 58, paragraph (3) (Certification of Written Articles of Incorporation) of the Notary Act
7 Written contracts forming the basis of continuous transactions (excluding, among those stating a contract period, those for which that contract period is within three months and which contain no provision on renewal) 1. Written contracts forming the basis of continuous transactions means, among written distributorship contracts, written agency contracts, written bank transaction agreements, and other written contracts that form the basis of transactions arising continuously with a specific counterparty, those specified by Cabinet Order. 4,000 yen per copy
8 Deposit and savings certificates 200 yen per copy 1. Deposit and savings certificates prepared by a shinkin bank or other financial institution specified by Cabinet Order, in which the stated deposit amount is less than 10,000 yen
9 Warehouse receipts, bills of lading, or combined transport documents 1. Warehouse receipts are to include documents lacking some of the matters to be stated under Article 601 (Matters to Be Stated in Warehouse Receipts) of the Commercial Code (Act No. 48 of 1899) that have an effect similar to warehouse receipts.
2. Bills of lading or combined transport documents are to include documents lacking some of the matters to be stated under Article 758 (Matters to Be Stated in Bills of Lading) of the Commercial Code (including cases where applied mutatis mutandis pursuant to Article 769, paragraph (2) (Combined Transport Documents) of that Act) that have an effect similar to those documents. 200 yen per copy
10 Insurance certificates 1. An insurance certificate means a document, whether called an insurance certificate or by any other name, that the insurer under an insurance contract delivers to the policyholder under that insurance contract when concluding that insurance contract, pursuant to Article 6, paragraph (1) (Delivery of Documents upon Conclusion of Non-Life Insurance Contracts), Article 40, paragraph (1) (Delivery of Documents upon Conclusion of Life Insurance Contracts), or Article 69, paragraph (1) (Delivery of Documents upon Conclusion of Fixed-Sum Injury and Illness Insurance Contracts) of the Insurance Act (Act No. 56 of 2008) or any other provision of laws and regulations (including one delivered upon a request for reissuance from that policyholder, and excluding one relating to an insurance contract concerning the insurance listed in Article 3, paragraph (5), item (iii) (License) of the Insurance Business Act or any other insurance contract specified by Cabinet Order). 200 yen per copy
11 Letters of credit 200 yen per copy
12 Written contracts concerning trust acts 1. Written contracts concerning trust acts are to include trust deeds. 200 yen per copy 1. Written contracts concerning the trust act of a public interest trust prescribed in Article 2, paragraph (1), item (i) (Definitions) of the Act on Public Interest Trusts (Act No. 30 of 2024) (limited to those prepared after obtaining the approval of the administrative agency under Article 6 (Effect of Public Interest Trusts) of that Act or the approval of the administrative agency (limited to that relating to a merger) under Article 22, paragraph (1) (Approval of Merger, etc. of Public Interest Trusts) of that Act)
13 Written contracts concerning guarantees of obligations (excluding those written alongside the written contract for the principal obligation) 200 yen per copy 1. Written contracts concerning fidelity guarantees provided for in the Act on Fidelity Guarantee (Act No. 42 of 1933)
14 Written contracts concerning the deposit of money or securities 200 yen per copy
15 Written contracts concerning the assignment of claims or the assumption of obligations 200 yen per copy 1. Among written contracts stating a contract amount, those for which that contract amount is less than 10,000 yen
16 Dividend receipt certificates or dividend transfer notices 1. A dividend receipt certificate means a certificate, whether called a dividend receipt or by any other name, that represents the right to receive payment of dividends, or a certificate for certifying the fact of receipt of dividends.
2. A dividend transfer notice means a document, whether called a dividend transfer slip or by any other name, notifying a shareholder that dividends have been transferred to a deposit and savings account or other account of the shareholder with a bank or other financial institution. 200 yen per copy 1. Certificates or documents in which the stated dividend amount is less than 3,000 yen
17 1. Receipts for money or securities relating to sales proceeds
2. Receipts for money or securities other than the receipts listed in 1 1. A receipt for money or securities relating to sales proceeds means a receipt for money or securities received as consideration for transferring or allowing the use of assets (including establishing rights relating to those assets) or rendering services (including earnest money, and excluding consideration for the transfer of securities prescribed in Article 2, paragraph (1) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) or other things equivalent thereto that are specified by Cabinet Order, premiums, and other things specified by Cabinet Order; hereinafter referred to as "sales proceeds"), and is to include the following receipts:
(a) Receipts for money or securities in which sales proceeds are included in part of the amount received stated in the receipt, and receipts for money or securities for which it is not made clear by the matters stated in the receipt whether all or part of the amount received is sales proceeds
(b) Receipts for money or securities prepared where a person entrusted with the affairs of another (hereinafter in this column referred to as the "entrusted party") receives sales proceeds on behalf of the person who made that entrustment (hereinafter in this column referred to as the "entrusting party") (excluding receipts prepared by a bank or other financial institution for funds transferred into a deposit and savings account and other things similar thereto that are specified by Cabinet Order; the same applies in (d)) 1. Receipts for money or securities relating to sales proceeds that state an amount received
The tax rate per copy is the following rate according to the following classifications of amount received.
1,000,000 yen or less: 200 yen
Exceeding 1,000,000 yen but 2,000,000 yen or less: 400 yen
Exceeding 2,000,000 yen but 3,000,000 yen or less: 600 yen
Exceeding 3,000,000 yen but 5,000,000 yen or less: 1,000 yen
Exceeding 5,000,000 yen but 10,000,000 yen or less: 2,000 yen
Exceeding 10,000,000 yen but 20,000,000 yen or less: 4,000 yen
Exceeding 20,000,000 yen but 30,000,000 yen or less: 6,000 yen
Exceeding 30,000,000 yen but 50,000,000 yen or less: 10,000 yen
Exceeding 50,000,000 yen but 100,000,000 yen or less: 20,000 yen
Exceeding 100,000,000 yen but 200,000,000 yen or less: 40,000 yen
Exceeding 200,000,000 yen but 300,000,000 yen or less: 60,000 yen
Exceeding 300,000,000 yen but 500,000,000 yen or less: 100,000 yen
Exceeding 500,000,000 yen but 1,000,000,000 yen or less: 150,000 yen
Exceeding 1,000,000,000 yen: 200,000 yen
2. Receipts other than those listed in 1
200 yen per copy 1. Receipts stating an amount received of less than 50,000 yen
2. Receipts not relating to business (including a business conducted toward persons other than its investors by a juridical person other than a company that is permitted by the provisions of laws and regulations or the provisions of its articles of incorporation to pay or distribute dividends or distributions of profits or surplus, and excluding a business that those investors conduct toward the juridical person in which they have invested)
3. Receipts made by an additional entry on securities or on documents listed in item 8, item 12, item 14, or the preceding item
(c) Receipts for money or securities prepared where the entrusting party receives from the entrusted party an amount equivalent to all or part of the sales proceeds that the entrusted party receives on behalf of the entrusting party
(d) Receipts for money or securities prepared where the entrusted party receives from the entrusting party an amount equivalent to all or part of the sales proceeds that the entrusted party pays on behalf of the entrusting party
18 Deposit and savings passbooks, passbooks relating to trust acts, installment passbooks prepared by banks or mutual financing companies, premium passbooks prepared by life insurance companies, or installment passbooks for life mutual aid 1. Installment passbooks for life mutual aid means installment passbooks specified by Cabinet Order that an agricultural cooperative or other juridical person prepares in relation to contracts concerning life mutual aid. 200 yen per volume 1. Deposit and savings passbooks prepared by a shinkin bank or other financial institution specified by Cabinet Order
2. Deposit and savings passbooks relating to the deposits and savings prescribed in Article 9, paragraph (1), item (ii) (Nontaxable Income) of the Income Tax Act, and other ordinary deposit passbooks specified by Cabinet Order
19 Passbooks prepared for the purpose of certifying, by additional entries, the matters to be certified by the documents listed in item 1, item 2, item 14, or item 17 (excluding the passbooks listed in the preceding item) 400 yen per volume
20 Signature-collection books 1. A signature-collection book means a book prepared for the purpose of obtaining certification by additional entries from two or more counterparties concerning the matters to be certified by the documents listed in item 1, item 2, item 14, or item 17. 4,000 yen per volume
“Article 7, paragraph (1) (Foreign Exchange Rates) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949)”