The preparer of a taxable document must pay stamp tax, except where Articles 9 through 12 apply, by affixing to the taxable document, by the time of its preparation, revenue stamps in an amount equivalent to the stamp tax to be imposed on the taxable document (hereinafter referred to as "corresponding revenue stamps").
課税文書の作成者は、次条から第十二条までの規定の適用を受ける場合を除き、当該課税文書に課されるべき印紙税に相当する金額の印紙（以下「相当印紙」という。）を、当該課税文書の作成の時までに、当該課税文書にはり付ける方法により、印紙税を納付しなければならない。
When affixing revenue stamps to a taxable document under the preceding paragraph, the preparer of the taxable document must, as provided by Cabinet Order, clearly cancel the revenue stamps by marking across the taxable document and the background pattern of the revenue stamps.
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)
corresponding revenue stampsmachine translation
「相当印紙」
Revenue stamps (印紙) for an amount equal to the stamp tax due on a taxable document, which its maker must, as a rule, affix to the document by the time it is made.
Short name set inArticle 8, paragraph (1)