Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on June 1, 1967.
この法律は、昭和四十二年六月一日から施行する。
Supplementary Provisions, Article 2General Principle for Transitional Provisions
第二条（経過規定の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the amended Stamp Tax Act (hereinafter referred to as "the New Act") apply to documents prepared on or after July 1, 1967 (hereinafter referred to as "the application date"), and the provisions then in force continue to govern stamp tax on the instruments or books prescribed in Article 1 of the Stamp Tax Act before amendment (hereinafter referred to as "the Former Act") that are prepared before that date.
この附則に別段の定めがある場合を除き、改正後の印紙税法（以下「新法」という。）の規定は、昭和四十二年七月一日（以下「適用日」という。）以後に作成される文書について適用し、同日前に作成される改正前の印紙税法（以下「旧法」という。）第一条に規定する証書又は帳簿に係る印紙税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Provisions on Powers of Attorney for General Meetings, etc.
第三条（総会等の委任状に関する経過規定）
The provisions of Article 4, paragraph (2) of the New Act apply to cases where the general meeting, etc. referred to in that paragraph begins on or after the application date. In this case, a power of attorney relating to the approval referred to in that paragraph that a person who obtained that approval received before that date is deemed to have been received on that date.
Supplementary Provisions, Article 4General Transitional Provisions on Special Provisions for Methods of Payment
第四条（納付方法の特例に関する一般的経過規定）
An instrument or book prescribed in Article 1 of the Former Act that is prepared on or after the application date and for which a method listed in the items of Article 6 of the Former Act is used pursuant to the proviso to that Article is deemed to have affixed to it stamps in an amount equivalent to the amount of stamp tax calculated pursuant to Article 4 of the Former Act (referred to as "the tax amount under the Former Act" in the following paragraph).
For an instrument or book that falls under the provisions of the preceding paragraph (limited to one that falls under a taxable document under the New Act) and for which the amount of stamp tax calculated pursuant to Article 7 of the New Act (hereinafter in this paragraph referred to as "the tax amount under the New Act") exceeds the tax amount under the former Act, the payment of the amount of stamp tax equivalent to the difference between that tax amount under the New Act and the tax amount under the former Act is governed by the provisions of Articles 8 through 11 of the New Act.
Supplementary Provisions, Article 6Transitional Provisions on Savings Passbooks
第六条（預貯金通帳に関する経過規定）
The provisions of Article 12 of the New Act apply to savings passbooks prepared on or after April 1, 1968, and the provisions then in force continue to govern stamp tax on savings passbooks that have received the approval under Article 6-2 of the Former Act and are prepared before that date.
新法第十二条の規定は、昭和四十三年四月一日以後に作成される預貯金通帳について適用し、同日前に作成される旧法第六条ノ二の承認を受けた預貯金通帳に係る印紙税については、なお従前の例による。
Where a person who holds the approval under Article 6-2 of the Former Act on the application date continues to use, on or after April 1, 1968, a savings passbook relating to that approval that bears the indication under that Article, and obtains the approval under Article 12, paragraph (1) of the New Act for that savings passbook, that savings passbook is deemed, for the purpose of applying paragraph (7) of that Article, to have been approved under paragraph (1) of that Article and to bear the indication under paragraph (3) of that Article also in the year preceding the year that includes the day of that approval.
Supplementary Provisions, Article 7Application of the Former Act Concerning the Transitional Period
第七条（経過期間に係る旧法の適用関係）
In Article 4 and Article 5, paragraphs (1) and (2) of the Supplementary Provisions and in paragraph (2) of the preceding Article, the provisions of the Former Act include the relevant provisions of the Former Act that continue to govern as the provisions then in force pursuant to Article 2 of the Supplementary Provisions or paragraph (1) of the preceding Article.
Supplementary Provisions, Article 8Transitional Provisions on Declarations Concerning the Sale, etc. of Stamp Tax Payment Meters
第八条（印紙税納付計器の販売業等の申告に関する経過規定）
A person who has made the declaration under the first sentence of Article 9-2 of the Former Act and has continuously engaged in the business of selling stamp tax cash payment meters or manufacturing or selling payment seals since before the date of enforcement of this Act is deemed to have made, on that date, the declaration under the first sentence of Article 17, paragraph (1) of the New Act.
Supplementary Provisions, Article 9Transitional Provisions Concerning Penal Provisions
第九条（罰則に関する経過規定）
The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act in relation to stamp tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions.
この法律の施行前にした行為及びこの附則の規定により従前の例によることとされる印紙税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 9-2Special Provisions for Central Associations of Agricultural Cooperatives
第九条の二（農業協同組合中央会の特例）
A federation of agricultural cooperatives that has undergone organizational change under Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (Organizational Change of Surviving Prefectural Central Associations into Federations of Agricultural Cooperatives) from a surviving prefectural central association prescribed in that Article, and that continues to use the words "Central Association of Agricultural Cooperatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act (Special Provisions on Business, etc. of Federations of Agricultural Cooperatives after Organizational Change), is deemed to be a person listed in Appended Table 2, and the provisions of this Act apply to it.
農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条（存続都道府県中央会の農業協同組合連合会への組織変更）に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条（組織変更後の農業協同組合連合会に係る事業等に関する特例）の規定により引き続きその名称中に農業協同組合中央会という文字を用いるものは、別表第二に掲げる者とみなして、この法律の規定を適用する。
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)
payment sealmachine translation
「納付印」
The seal fitted to a stamp tax payment meter (印紙税納付計器) that makes an imprint of a form a Ministry of Finance Order (財務省令) sets; pressing it on a taxable document, with the tax amount shown by the meter, pays the stamp tax in place of affixing stamps.
Short name set inArticle 10, paragraph (1)
the New Actmachine translation
「新法」
The Act as amended by the amendment these supplementary provisions belong to.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
The Act as it stood before the amendment these supplementary provisions deal with.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
application datemachine translation
「適用日」
In the supplementary provisions (附則) of the Stamp Tax Act as Act No. 23 of 1967 wholly revised it, 1 July 1967, the date from which the revised Act applies to documents made on or after it, while stamp tax on certificates and books under the former Act made before it stays under the earlier rules.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
tax amount under the former Actmachine translation
「旧法の税額」
In Article 4 of the supplementary provisions (附則) of the Stamp Tax Act as Act No. 23 of 1967 wholly revised it, the stamp tax computed under Article 4 of the former Act for a certificate or book made on or after 1 July 1967 on which a payment method under the proviso to Article 6 of the former Act was used; such a document is treated as bearing stamps for that amount.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (2)
tax amount under the new Actmachine translation
「新法の税額」
In Article 4 of the supplementary provisions (附則) of the Stamp Tax Act as Act No. 23 of 1967 wholly revised it, the stamp tax computed under Article 7 of the revised Act for a certificate or book made on or after 1 July 1967 that is a taxable document under the revised Act and on which a payment method under the proviso to Article 6 of the former Act was used; where it exceeds the tax computed under the former Act, the difference is paid as Articles 8 to 11 of the revised Act provide.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this paragraph