# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十一条の四 (Article 91-4) - 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: 第九十一条の四 (Article 91-4)（特別貸付けに係る消費貸借契約書の印紙税の非課税） — address `art-91-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-91-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-91-4 - 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. --- ### 第九十一条の四（特別貸付けに係る消費貸借契約書の印紙税の非課税） — Stamp Tax Exemption for Contract Documents for Loans for Consumption Pertaining to Special Loans caption: machine translation, not official art-91-4 · https://japanlaw.org/en/special-taxation-measures-act/art-91-4 · https://japanlaw.org/l/332AC0000000026/art-91-4 **第一項** 地方公共団体又は株式会社日本政策金融公庫その他政令で定める者（以下この項において「公的貸付機関等」という。）が災害（激甚災害に対処するための特別の財政援助等に関する法律（昭和三十七年法律第百五十号）第二条第一項の規定により激甚災害として指定され、同条第二項の規定により当該激甚災害に対して適用すべき措置として同法第十二条に規定する措置が指定されたものをいう。以下この条において同じ。）により被害を受けた者に対して行う金銭の貸付け（当該公的貸付機関等が行う他の金銭の貸付けの条件に比し特別に有利な条件で行う金銭の貸付けとして政令で定めるものに限る。）に係る消費貸借契約書のうち、当該災害の発生した日から同日以後五年を経過する日までの間に作成されるものについては、印紙税を課さない。 art-91-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-4/par-1 Stamp tax is not imposed on a contract document for a loan for consumption concerning a loan of money (limited to one specified by Cabinet Order as a loan of money made on terms especially favorable compared with the terms of other loans of money made by the public lending institution, etc.) made by a local government, Japan Finance Corporation or any other person specified by Cabinet Order (hereinafter referred to as a "public lending institution, etc." in this paragraph) to a person who has suffered damage from a disaster (meaning a disaster that has been designated as a disaster of extreme severity pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Financial Support to Deal with the Designated Disaster of Extreme Severity (Act No. 150 of 1962), and for which the measures prescribed in Article 12 of that Act have been designated, pursuant to the provisions of paragraph (2) of that Article, as measures to be applied to that disaster of extreme severity; the same applies hereinafter in this Article), where the contract document is prepared during the period from the day on which the disaster occurred to the day on which five years have elapsed on or after that day. machine translation, not official **第二項** 銀行その他の資金の貸付けを業として行う金融機関として政令で定めるもの（以下この項において「金融機関」という。）が災害の被災者であつて政令で定めるものに対して行う金銭の貸付け（当該金融機関が行う他の金銭の貸付けの条件に比し特別に有利な条件で行う金銭の貸付けとして政令で定めるものに限る。）に係る消費貸借契約書のうち、当該災害の発生した日から同日以後五年を経過する日までの間に作成されるものについては、政令で定めるところにより、印紙税を課さない。 art-91-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-4/par-2 Pursuant to the provisions of Cabinet Order, stamp tax is not imposed on a contract document for a loan for consumption concerning a loan of money (limited to one specified by Cabinet Order as a loan of money made on terms especially favorable compared with the terms of other loans of money made by the financial institution) made by a bank or any other financial institution specified by Cabinet Order as one engaged in the business of lending funds (hereinafter referred to as a "financial institution" in this paragraph) to a victim of a disaster who is specified by Cabinet Order, where the contract document is prepared during the period from the day on which the disaster occurred to the day on which five years have elapsed on or after that day. machine translation, not official --- ## Cites - art-91-4/par-1: 激甚災害に対処するための特別の財政援助等に関する法律（昭和三十七年法律第百五十号）第二条第一項 → e-Gov law 337AC0000000150, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-91-4/par-1: 同条第二項 → e-Gov law 337AC0000000150, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-91-4/par-1: 同法第十二条 → e-Gov law 337AC0000000150, 第十二条 (Article 12), art-12 — not held in this collection - art-91-4/par-1: この項 → 租税特別措置法 第九十一条の四第一項 (Article 91-4, paragraph (1)), art-91-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-91-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-4/par-1 - art-91-4/par-1: この条 → 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-91-4/par-2: この項 → 租税特別措置法 第九十一条の四第二項 (Article 91-4, paragraph (2)), art-91-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-91-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-4/par-2 ## Cited by 5 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 第九十一条の四第一項（特別貸付けに係る消費貸借契約書の印紙税の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-91-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-4/par-1 - 租税特別措置法 第九十一条の四第二項（特別貸付けに係る消費貸借契約書の印紙税の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-91-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-4/par-2 - 租税特別措置法 附則第九十四条第一項（印紙税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-1 - 租税特別措置法 附則第九十四条第二項（印紙税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-2 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-255, 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