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Article 5Non-Taxable Documents

第五条(非課税文書)

Stamp tax is not imposed on the following, among the documents listed in the Objects of Taxation column of Appended Table 1:

別表第一の課税物件の欄に掲げる文書のうち、次に掲げるものには、印紙税を課さない。

documents listed in the Non-Taxable Objects column of Appended Table 1;

別表第一の非課税物件の欄に掲げる文書

documents prepared by the State, a local government, or a person listed in Appended Table 2;

国、地方公共団体又は別表第二に掲げる者が作成した文書

documents listed in the left-hand column of Appended Table 3 and prepared by a person listed in the right-hand column of that Table.

別表第三の上欄に掲げる文書で、同表の下欄に掲げる者が作成したもの

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