Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 1981.
この法律は、昭和五十六年四月一日から施行する。
Supplementary Provisions, Article 2General Transitional Measures
第二条（一般的経過措置）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Stamp Tax Act after the amendment (hereinafter referred to as the "New Act") apply to documents prepared on or after May 1, 1981 (hereinafter referred to as the "designated day"), and the provisions then in force continue to govern the stamp tax on documents prepared before the designated day.
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、昭和五十六年五月一日（以下「指定日」という。）以後に作成される文書について適用し、指定日前に作成される文書に係る印紙税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on Payment by Tax Seal
第三条（税印による納付の特例に関する経過措置）
With respect to documents on which a tax seal has been affixed on the basis of a request under Article 9, paragraph (1) of the Stamp Tax Act before the amendment (hereinafter referred to as the "Former Act"), among those prepared on or after the designated day, the payment of the amount of stamp tax equivalent to the difference between the amount of stamp tax where calculated under Article 7 of the New Act and the amount of stamp tax where calculated under Article 7 of the Former Act is to follow the provisions of Articles 8 through 11 of the New Act.
改正前の印紙税法（以下「旧法」という。）第九条第一項の請求に基づき税印が押されている文書のうち指定日以後に作成されるものに係る新法第七条の規定により算出した場合における印紙税額と旧法第七条の規定により算出した場合における印紙税額との差額に相当する印紙税額の納付については、新法第八条から第十一条までの規定の例による。
In the case referred to in the preceding paragraph, 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 the preceding Article.
Supplementary Provisions, Article 4Transitional Measures Concerning Collection of Negligence Tax
第四条（過怠税の徴収に関する経過措置）
Concerning the collection of negligence tax on a taxable document prepared before the designated day for which the stamp tax on the taxable document was not paid, Article 20 of the New Act applies on or after the designated day. In this case, the phrase "1,000 yen" in paragraph (4) of that Article is deemed to be replaced with "500 yen".
On or after the designated day, in the case of collecting simultaneously, pursuant to Article 20 of the New Act, negligence tax on a taxable document prepared before the designated day for which the stamp tax on the taxable document was not paid (hereinafter in this paragraph referred to as "former negligence tax") and negligence tax on a taxable document prepared on or after the designated day for which the stamp tax on the taxable document was not paid (hereinafter in this paragraph referred to as "new negligence tax") (excluding the case of collecting simultaneously only former negligence tax and new negligence tax to which, pursuant to Article 20, paragraph (5) of the New Act, paragraph (4) of that Article is not to apply), the total amount of negligence tax prescribed in that paragraph is, notwithstanding the provisions of that paragraph, as provided in the following:
where the total amount of that negligence tax includes the amount of new negligence tax (excluding that to which Article 20, paragraph (2) of the New Act applied), if the total amount of that negligence tax is less than 1,000 yen, it is 1,000 yen;
in a case other than that prescribed in the preceding item, if the total amount of that negligence tax is less than 500 yen, it is 500 yen.
前号に規定する場合以外の場合において、当該過怠税の合計額が五百円に満たないときは、これを五百円とする。
Supplementary Provisions, Article 5Transitional Measures Concerning Penal Provisions
第五条（罰則に関する経過措置）
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。
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)
designated daymachine translation
「指定日」
In the supplementary provisions (附則) of Act No. 10 of 1981, 1 May 1981, the date from which the Stamp Tax Act as that Act amended it applies to documents made on or after it, while stamp tax on documents made before it stays under the earlier rules.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Act No. 10 of 1981.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 10 of 1981 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
new negligence taxmachine translation
「新過怠税」
In Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 10 of 1981, negligence tax (過怠税) collected under Article 20 of the Stamp Tax Act as that Act amended it for a taxable document made on or after 1 May 1981 whose stamp tax was not paid.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this paragraph
former negligence taxmachine translation
「旧過怠税」
In Article 4, paragraph (2) of the supplementary provisions (附則) of Act No. 10 of 1981, negligence tax (過怠税) collected on or after 1 May 1981 under Article 20 of the Stamp Tax Act as that Act amended it, for a taxable document made before that date whose stamp tax was not paid.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this paragraph