# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十一条の三 (Article 91-3) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第九十一条の三 (Article 91-3)（都道府県が行う高等学校の生徒に対する学資としての資金の貸付けに係る消費貸借契約書等の印紙税の非課税） — address `art-91-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-91-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-91-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第九十一条の三（都道府県が行う高等学校の生徒に対する学資としての資金の貸付けに係る消費貸借契約書等の印紙税の非課税） — Stamp Tax Exemption for Contract Documents for Loans for Consumption, etc. Pertaining to Loans of Funds for School Expenses to Upper Secondary School Students Made by Prefectures caption: machine translation, not official art-91-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91-3 · https://japanlaw.org/l/332AC0000000026/art-91-3 **第一項** 都道府県又は公益社団法人若しくは公益財団法人であつて都道府県に代わつて高等学校等（学校教育法第一条に規定する高等学校、中等教育学校（同法第六十六条に規定する後期課程に限る。）及び特別支援学校（同法第七十六条第二項に規定する高等部に限る。）並びに同法第百二十四条に規定する専修学校（同法第百二十五条第一項に規定する高等課程に限る。）をいう。以下この条において同じ。）の生徒に学資としての資金の貸付けに係る事業を行うもの（政令で定めるものに限る。）が高等学校等の生徒に対して無利息で行う学資としての資金の貸付けに係る印紙税法別表第一第一号の物件名の欄３に掲げる消費貸借に関する契約書（次項及び次条において「消費貸借契約書」という。）には、印紙税を課さない。 art-91-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-1 Stamp tax is not imposed on a contract document for a loan for consumption listed in 3 of the column for the names of taxable documents in No. 1 of Appended Table 1 of the Stamp Tax Act (referred to as a "contract document for a loan for consumption" in the following paragraph and the following Article) pertaining to an interest-free loan of funds for school expenses made to students of upper secondary schools, etc. by a prefecture, or by an incorporated public interest association or incorporated public interest foundation (limited to one specified by Cabinet Order) that, in place of a prefecture, conducts a business pertaining to loans of funds for school expenses to students of upper secondary schools, etc. (meaning upper secondary schools prescribed in Article 1 of the School Education Act, secondary education schools (limited to the latter courses prescribed in Article 66 of that Act) and schools for special needs education (limited to the upper secondary departments prescribed in Article 76, paragraph (2) of that Act), and specialized training colleges prescribed in Article 124 of that Act (limited to the upper secondary courses prescribed in Article 125, paragraph (1) of that Act); the same applies hereinafter in this Article). machine translation, not official **第二項** 高等学校等の生徒又は独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第三条に規定する学生であつて政令で定めるものに対して無利息で行われる学資としての資金の貸付け（政令で定めるものに限る。）に係る消費貸借契約書（財務省令で定める表示があるものに限り、前項の規定の適用があるものを除く。）のうち、平成二十八年四月一日から令和十年三月三十一日までの間に作成されるものには、印紙税を課さない。 art-91-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-2 Stamp tax is not imposed on a contract document for a loan for consumption (limited to one bearing the indication specified by Order of the Ministry of Finance, and excluding one to which the provisions of the preceding paragraph apply) pertaining to an interest-free loan of funds for school expenses (limited to one specified by Cabinet Order) made to students of upper secondary schools, etc. or to students prescribed in Article 3 of the Act on the Japan Student Services Organization, Independent Administrative Agency (Act No. 94 of 2003) who are specified by Cabinet Order, which is prepared during the period from April 1, 2016 to March 31, 2028. machine translation, not official **第三項** 前項の規定の適用に関し必要な事項は、政令で定める。 art-91-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-3 Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph. machine translation, not official --- ## Cites - art-91-3/par-1: 学校教育法第一条 → e-Gov law 322AC0000000026, 第一条 (Article 1), art-1 — not held in this collection - art-91-3/par-1: 同法第六十六条 → e-Gov law 322AC0000000026, 第六十六条 (Article 66), art-66 — not held in this collection - art-91-3/par-1: 同法第七十六条第二項 → e-Gov law 322AC0000000026, 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — not held in this collection - art-91-3/par-1: 同法第百二十四条 → e-Gov law 322AC0000000026, 第百二十四条 (Article 124), art-124 — not held in this collection - art-91-3/par-1: 同法第百二十五条第一項 → e-Gov law 322AC0000000026, 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — not held in this collection - art-91-3/par-1: 印紙税法別表第一第一号 → e-Gov law 342AC0000000023, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-91-3/par-1: この条 → 租税特別措置法 第九十一条の三 (Article 91-3), art-91-3 — https://japanlaw.org/en/special-taxation-measures-act/art-91-3 · https://japanlaw.org/l/332AC0000000026/art-91-3 - art-91-3/par-1: 次項 → 租税特別措置法 第九十一条の三第二項 (Article 91-3, paragraph (2)), art-91-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-2 - art-91-3/par-1: 次条 → 租税特別措置法 第九十一条の四 (Article 91-4), art-91-4 — https://japanlaw.org/en/special-taxation-measures-act/art-91-4 · https://japanlaw.org/l/332AC0000000026/art-91-4 - art-91-3/par-2: 独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第三条 → e-Gov law 415AC0000000094, 第三条 (Article 3), art-3 — not held in this collection - art-91-3/par-2: 前項 → 租税特別措置法 第九十一条の三第一項 (Article 91-3, paragraph (1)), art-91-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-1 - art-91-3/par-3: 前項 → 租税特別措置法 第九十一条の三第二項 (Article 91-3, paragraph (2)), art-91-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十一条の三第一項（都道府県が行う高等学校の生徒に対する学資としての資金の貸付けに係る消費貸借契約書等の印紙税の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-1 - 租税特別措置法 第九十一条の三第二項（都道府県が行う高等学校の生徒に対する学資としての資金の貸付けに係る消費貸借契約書等の印紙税の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-2 - 租税特別措置法 第九十一条の三第三項（都道府県が行う高等学校の生徒に対する学資としての資金の貸付けに係る消費貸借契約書等の印紙税の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-91-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-91-3/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-254, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07