①Stamp tax is not imposed on a contract document for a loan for consumption concerning a loan of money (limited to one specified by Cabinet Order as a loan of money made on terms especially favorable compared with the terms of other loans of money made by the public lending institution, etc.) made by a local government, Japan Finance Corporation or any other person specified by Cabinet Order (hereinafter referred to as a "public lending institution, etc." in this paragraph) to a person who has suffered damage from a disaster (meaning a disaster that has been designated as a disaster of extreme severity pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Financial Support to Deal with the Designated Disaster of Extreme Severity (Act No. 150 of 1962), and for which the measures prescribed in Article 12 of that Act have been designated, pursuant to the provisions of paragraph (2) of that Article, as measures to be applied to that disaster of extreme severity; the same applies hereinafter in this Article), where the contract document is prepared during the period from the day on which the disaster occurred to the day on which five years have elapsed on or after that day.

②Pursuant to the provisions of Cabinet Order, stamp tax is not imposed on a contract document for a loan for consumption concerning a loan of money (limited to one specified by Cabinet Order as a loan of money made on terms especially favorable compared with the terms of other loans of money made by the financial institution) made by a bank or any other financial institution specified by Cabinet Order as one engaged in the business of lending funds (hereinafter referred to as a "financial institution" in this paragraph) to a victim of a disaster who is specified by Cabinet Order, where the contract document is prepared during the period from the day on which the disaster occurred to the day on which five years have elapsed on or after that day.