1 article
The tax base and tax rate of stamp tax are as provided in the Tax Base and Tax Rate column of Appended Table 1, according to the classification of taxable documents under each item of that Table.
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
taxable documentmachine translation
「課税文書」
A document of a kind listed in the taxable-items column of Appended Table 1, other than one that Article 5 exempts from stamp tax; whoever makes one must pay stamp tax on it.
Short name set inArticle 3, paragraph (1)