Stamp Tax ActAppended Table 3
Name of Document Preparer
Documents concerning the handling of national treasury funds or public funds of local governments Bank of Japan and other persons that handle national treasury funds or public funds of local governments pursuant to the provisions of laws and regulations
Documents concerning the business of Article 3, paragraph (1), item (i) (Special Provisions on the Scope of Business of Central Associations) of the Act on Special Measures concerning Stabilization of Sake Brewing Industry, etc. (Act No. 77 of 1970) The central association prescribed in Article 2, paragraph (3) (Definitions) of that Act
Documents concerning the business listed in Article 15, paragraph (1), items (i) through (iv), item (v), (b) and (c), item (vi), item (viii) (limited to the business of developing facilities, etc. in specified areas pursuant to Article 39, paragraph (1) of the Act on Vitalization in City Center (Act No. 92 of 1998)), item (xi), item (xiii), item (xvi) and item (xvii) (Scope of Business) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002), the business of Article 15, paragraph (2) of that Act (excluding the business listed in item (vii) of that paragraph), the business of Article 8 (Special Provisions on Business Relating to the Former Textile Act), Article 8-2, paragraph (1) (Special Provisions on Business Relating to the Former Act on Promotion of New Business Creation) and Article 8-4, paragraph (1) (Special Provisions on Business Relating to the Former Act on Revitalization of Specified Industrial Agglomerations) of the Supplementary Provisions of that Act, and the business listed in Article 8-8, items (i) and (ii) (Special Provisions on Business Relating to the Pre-Amendment SME Strengthening Act, etc.) of the Supplementary Provisions of that Act Organization for Small and Medium Enterprises and Regional Innovation, JAPAN
Documents concerning the business of Article 23, paragraph (1), item (ii) (Business) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997) Promotion and Mutual Aid Corporation for Private Schools of Japan
Documents concerning the business of Article 18, items (i), (ii) and (x) (Scope of Business, etc.) of the Act on the Japan Aerospace Exploration Agency, National Research and Development Agency (Act No. 161 of 2002) Japan Aerospace Exploration Agency
Documents concerning the business of Article 14, paragraph (1), items (i) through (iv) and paragraphs (2) through (4) (Scope of Business) of the Act on the National Agriculture and Food Research Organization, National Research and Development Agency (Act No. 192 of 1999) (excluding that which falls under the business listed in Article 15, item (ii) (Separate Accounting) of that Act) National Agriculture and Food Research Organization
Documents concerning the business of Article 47, paragraph (1), items (iii) and (iv) (Scope of Business, etc.) of the Act on Facilitation of Information Processing (Act No. 90 of 1970) Innovation Platform Agency, Japan
Documents concerning the business of Article 17, item (iii) (Scope of Business) of the Act on the Japan Agency for Marine-Earth Science and Technology, National Research and Development Agency (Act No. 95 of 2003) Japan Agency for Marine-Earth Science and Technology
Documents concerning the business of Article 87, items (i) and (vi) (limited to the operations related to the operations of item (i) of that Article) (Scope of Operations) of the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) Organization for Technical Intern Training
Documents concerning the business listed in Article 111, paragraph (1), items (i) through (iii), (viii) and (x) (limited to the business related to the business of items (i) through (iii) and (viii) of that paragraph) (Scope of Business) of the Act on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023) GX Acceleration Agency
Written contract concerning the transfer of real property relating to the purchase of target land prescribed in Article 13, paragraph (1) (Specified Land Conservation Operations by the Urban Greening Support Organization) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals (Act No. 1 of 1966) conducted as the business listed in Article 14, paragraph (1), item (i) (Special Provisions on Operations of the Urban Greening Support Organization) of that Act, the transfer of target land prescribed in Article 13, paragraph (1) of that Act conducted as the business listed in Article 14, paragraph (1), item (iv) of that Act, the purchase of target land prescribed in Article 17-2, paragraph (1) (Specified Green Space Conservation Operations by the Urban Greening Support Organization) of the Urban Green Space Conservation Act (Act No. 72 of 1973) conducted as the business listed in Article 70, item (i) (Operations of the Support Organization) of that Act, and the transfer of target land prescribed in that paragraph conducted as the business listed in Article 70, item (iv) of that Act Urban greening support organization
Documents concerning the business relating to the lending and provision of school expenses prescribed in Article 13, paragraph (1), item (i) (Scope of Business) of the Act on the Japan Student Services Organization, Independent Administrative Agency (Act No. 94 of 2003) Japan Student Services Organization, a person commissioned with the business of the Japan Student Services Organization, or a person who receives the lending or provision of school expenses relating to that business
Documents concerning loans under the business of accommodating funds, interest-free or at a low interest rate, to persons in financial difficulty prescribed in Article 2, paragraph (2), item (vii) (Definitions) of the Social Welfare Act (Act No. 45 of 1951) A social welfare corporation or other person that accommodates those funds, or a person that receives the accommodation of those funds
Among the documents concerning the lending of funds provided for in the Mariners Insurance Act (Act No. 73 of 1939) or the National Health Insurance Act (Act No. 192 of 1958), those specified by Cabinet Order The person who receives the lending of those funds
Written contract concerning a loan for consumption relating to the lending of public health scholarship funds provided for in the Act on Student Loan for Candidates of Health Center Officials (Act No. 65 of 1957) The person who receives the lending of those scholarship funds
Written contract concerning a loan for consumption relating to the lending of correctional medical officer scholarships provided for in the Act on Student Loan for Candidates of Medical Officers of Correctional Institutions (Act No. 23 of 1961) The person who receives the lending of those scholarships
Documents concerning the lending of funds provided for in the Act on Welfare of Mothers and Fathers with Dependents and Widows (Act No. 129 of 1964) The person who receives the lending of those funds
Documents concerning the lending of funds prescribed in Article 13, items (v) and (vi) (Scope of Business) of the Act on the National Agency for Automotive Safety & Victims' Aid, Independent Administrative Agency (Act No. 183 of 2002) National Agency for Automotive Safety and Victims' Aid or the person who receives the lending of those funds
Documents concerning the loans under Article 26, paragraph (1), item (iii) (Welfare Services) of the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953) and the services under items (iv) and (v) of that paragraph (Welfare Services) Promotion and Mutual Aid Corporation for Private Schools of Japan or a participant prescribed in Article 14, paragraph (1) (Participants) of that Act
Documents concerning the loans under Article 98, paragraph (1), item (iii) (Welfare Services) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) and the services under items (iv) and (v) of that paragraph (Welfare Services) National Public Servants Mutual Aid Association, Federation of National Public Service Personnel Mutual Aid Associations, or a member of a National Public Servants Mutual Aid Association
Documents concerning the loans under Article 112, paragraph (1), item (ii) (Welfare Services) of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) and the services under items (iii) and (iv) of that paragraph (Welfare Services) Local Public Servants Mutual Aid Association, National Federation of Mutual Aid Associations for Municipal Personnel, or a member of a Local Public Servants Mutual Aid Association
Documents concerning the payment of medical fees and the examination of medical bills provided for in the Act on the Japan Healthcare Payment & Digital Transformation Services (Act No. 129 of 1948) Japan Healthcare Payment & Digital Transformation Services or an insurer prescribed in Article 1 (Purpose) of that Act
Insurance certificates or insurance premium receipts relating to automobile liability insurance provided for in the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955), or mutual insurance premium receipts relating to mutual automobile liability insurance provided for in that Act An insurance company or a cooperative prescribed in Article 6, paragraph (2) of that Act
Documents concerning the business operations of National Health Insurance provided for in the National Health Insurance Act National Health Insurance Society or Federation of National Health Insurance Associations
Documents concerning the business listed in each item of Article 139, paragraph (1) (Operations of the Organization) of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the business prescribed in Article 11, paragraph (1) (Operations of the Organization Relating to Sickbed Conversion Promotion Services) of the Supplementary Provisions of that Act, the business listed in each item of Article 160, paragraph (1) (Operations of the Organization) of the Long-Term Care Insurance Act (Act No. 123 of 1997), the business listed in each item of Article 36-25, paragraph (1) (Operations of the Infrastructure Organization) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), and the business listed in each item of Article 71-15, paragraph (1) (Operations of the Infrastructure Organization) of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) Japan Healthcare Payment & Digital Transformation Services
Documents concerning the benefits prescribed in Article 128, paragraph (1) (Operations of a National Pension Fund) or Article 137-15, paragraph (1) (Operations of the National Pension Fund Association) of the National Pension Act (Act No. 141 of 1959), the services listed in paragraph (2), item (i) of that Article (Operations of the National Pension Fund Association), and the benefits prescribed in Article 33, paragraph (3) (Requirements for Payment), Article 37, paragraph (3) (Requirements for Payment) and Article 40 (Requirements for Payment) of the Defined Contribution Pension Act (Act No. 88 of 2001) as applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions on Corporate-type Pension Plans) of that Act National Pension Fund or National Pension Fund Association
Receipts for money relating to the retirement allowance mutual aid books under Article 7, paragraph (3) (Issuance of Retirement Allowance Mutual Aid Books) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959), or to the business, among the business prescribed in Article 70, paragraph (1) (Scope of Business) of that Act, concerning the receipt and payment of retirement allowance mutual aid stamps prescribed in Article 44, paragraph (4) (Premiums) of that Act A mutual aid policyholder prescribed in Article 2, paragraph (6) (Definitions) of that Act, or a financial institution commissioned by the Organization for Workers' Retirement Allowance Mutual Aid with the business concerning the receipt and payment of retirement allowance mutual aid stamps pursuant to Article 72, paragraph (1) (Entrustment of Business) of that Act
Documents concerning the entrustment of the affairs prescribed in Article 101, paragraph (1) (Entrustment of Affairs) of the Act on Compensation of Fishery Disaster (Act No. 158 of 1964), or written contracts concerning loans for consumption relating to the lending of funds provided for in Article 196-3, item (i) (Business) of that Act or the guarantee of obligations provided for in item (ii) of that Article (Business) (excluding those kept by a fishing industry mutual aid association or a federation of fishing industry mutual aid associations) A fishing industry mutual aid association or a member thereof, or a federation of fishing industry mutual aid associations
Receipts for refunds relating to labor insurance premiums and other amounts to be collected provided for in the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969), or documents concerning the entrustment of labor insurance administrative affairs pursuant to Article 33, paragraph (1) (Labor Insurance Administrative Affairs Association) of that Act An employer under that Act or a labor insurance administrative affairs association prescribed in Article 33, paragraph (3) of that Act
Documents concerning the farmers' pension program listed in Article 9, item (i) (Scope of Business) of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002), or documents concerning the benefits prescribed in Article 6, paragraph (1), item (i) (Special Provisions on Business) of the Supplementary Provisions of that Act Farmers' Pension Fund, I.A.A. or an agricultural cooperative prescribed in Article 10, paragraph (1), item (ii) (Entrustment of Business) of that Act
Documents concerning the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947), the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948), the business under the provisions of Article 155, paragraph (1) (Operations of NHI Federations) of the Act on Assurance of Medical Care for Elderly People, the business listed in Article 176, paragraph (1), items (i), (ii) and (iv) and paragraph (2), item (iii) (Operation of an Association) of the Long-Term Care Insurance Act, and the business under the provisions of Article 96-2 (Operation of an Association) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005) Federation of National Health Insurance Associations
Documents concerning the benefits prescribed in Article 30, paragraph (3) (Determination) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), or the services listed in Article 91-18, paragraph (4), item (i) (Operation of an Association) of that Act and the benefits prescribed in Article 91-24, paragraph (2) (Determination) of that Act A corporate pension fund or the Pension Fund Association
“Article 72, paragraph (1) (Entrustment of Business) of that Act”