# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四節 (Chapter 6, Section 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: 第四節 (Chapter 6, Section 4) — address `ch-6/sec-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-6/sec-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.
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## 第四節 印紙税法の特例 — Section 4 Special Provisions of the Stamp Tax Act
heading: machine translation, not official
ch-6/sec-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-6/sec-4 · https://japanlaw.org/l/332AC0000000026/ch-6/sec-4
### 第九十一条（不動産の譲渡に関する契約書等に係る印紙税の税率の特例） — Special Provisions on Stamp Tax Rates for Contract Documents, etc. for the Transfer of Real Property
caption: machine translation, not official
art-91 · https://japanlaw.org/en/special-taxation-measures-act/art-91 · https://japanlaw.org/l/332AC0000000026/art-91
**第一項** 平成二十六年四月一日から令和九年三月三十一日までの間に作成される印紙税法別表第一第一号の物件名の欄１に掲げる不動産の譲渡に関する契約書（一の文書が当該契約書と当該契約書以外の同号に掲げる契約書とに該当する場合における当該一の文書を含む。以下この項及び次条第一項において「不動産譲渡契約書」という。）のうち、当該不動産譲渡契約書に記載された契約金額が十万円を超えるものに係る印紙税の税率は、同号の規定にかかわらず、次の各号に掲げる契約金額の区分に応じ、一通につき、当該各号に定める金額とする。
art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/art-91/par-1
With respect to the contract documents for the transfer of real property listed in 1 of the column for the names of taxable documents in No. 1 of Appended Table 1 of the Stamp Tax Act (including, where a single document falls under both such a contract document and a contract document listed in that No. other than such a contract document, that single document; referred to as a "real property transfer contract document" in this paragraph and paragraph (1) of the following Article) which are prepared during the period from April 1, 2014 to March 31, 2027, the stamp tax rate on a real property transfer contract document in which the contract amount stated exceeds 100,000 yen is, notwithstanding the provisions of that No., the amount specified in each of the following items for each document, according to the category of contract amount listed in that item:
machine translation, not official
**一** 十万円を超え五十万円以下のもの 二百円
art-91/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-1
those exceeding 100,000 yen but not exceeding 500,000 yen: 200 yen;
machine translation, not official
**二** 五十万円を超え百万円以下のもの 五百円
art-91/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-2
those exceeding 500,000 yen but not exceeding 1,000,000 yen: 500 yen;
machine translation, not official
**三** 百万円を超え五百万円以下のもの 千円
art-91/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-3
those exceeding 1,000,000 yen but not exceeding 5,000,000 yen: 1,000 yen;
machine translation, not official
**四** 五百万円を超え千万円以下のもの 五千円
art-91/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-4
those exceeding 5,000,000 yen but not exceeding 10,000,000 yen: 5,000 yen;
machine translation, not official
**五** 千万円を超え五千万円以下のもの 一万円
art-91/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-5
those exceeding 10,000,000 yen but not exceeding 50,000,000 yen: 10,000 yen;
machine translation, not official
**六** 五千万円を超え一億円以下のもの 三万円
art-91/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-6
those exceeding 50,000,000 yen but not exceeding 100,000,000 yen: 30,000 yen;
machine translation, not official
**七** 一億円を超え五億円以下のもの 六万円
art-91/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-7
those exceeding 100,000,000 yen but not exceeding 500,000,000 yen: 60,000 yen;
machine translation, not official
**八** 五億円を超え十億円以下のもの 十六万円
art-91/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-8
those exceeding 500,000,000 yen but not exceeding 1,000,000,000 yen: 160,000 yen;
machine translation, not official
**九** 十億円を超え五十億円以下のもの 三十二万円
art-91/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-9
those exceeding 1,000,000,000 yen but not exceeding 5,000,000,000 yen: 320,000 yen;
machine translation, not official
**十** 五十億円を超えるもの 四十八万円
art-91/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-91/par-1/item-10
those exceeding 5,000,000,000 yen: 480,000 yen.
machine translation, not official
**第二項** 平成二十六年四月一日から令和九年三月三十一日までの間に作成される印紙税法別表第一第二号に掲げる請負に関する契約書（建設業法第二条第一項に規定する建設工事の請負に係る契約に基づき作成されるものに限る。以下この項及び次条第一項において「建設工事請負契約書」という。）のうち、当該建設工事請負契約書に記載された契約金額が百万円を超えるものに係る印紙税の税率は、同号の規定にかかわらず、次の各号に掲げる契約金額の区分に応じ、一通につき、当該各号に定める金額とする。
art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/art-91/par-2
With respect to the contract documents for contracts for work listed in No. 2 of Appended Table 1 of the Stamp Tax Act (limited to those prepared on the basis of a contract for work for construction work prescribed in Article 2, paragraph (1) of the Construction Business Act; referred to as a "construction work contract document" in this paragraph and paragraph (1) of the following Article) which are prepared during the period from April 1, 2014 to March 31, 2027, the stamp tax rate on a construction work contract document in which the contract amount stated exceeds 1,000,000 yen is, notwithstanding the provisions of that No., the amount specified in each of the following items for each document, according to the category of contract amount listed in that item:
machine translation, not official
**一** 百万円を超え二百万円以下のもの 二百円
art-91/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-1
those exceeding 1,000,000 yen but not exceeding 2,000,000 yen: 200 yen;
machine translation, not official
**二** 二百万円を超え三百万円以下のもの 五百円
art-91/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-2
those exceeding 2,000,000 yen but not exceeding 3,000,000 yen: 500 yen;
machine translation, not official
**三** 三百万円を超え五百万円以下のもの 千円
art-91/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-3
those exceeding 3,000,000 yen but not exceeding 5,000,000 yen: 1,000 yen;
machine translation, not official
**四** 五百万円を超え千万円以下のもの 五千円
art-91/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-4
those exceeding 5,000,000 yen but not exceeding 10,000,000 yen: 5,000 yen;
machine translation, not official
**五** 千万円を超え五千万円以下のもの 一万円
art-91/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-5
those exceeding 10,000,000 yen but not exceeding 50,000,000 yen: 10,000 yen;
machine translation, not official
**六** 五千万円を超え一億円以下のもの 三万円
art-91/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-6
those exceeding 50,000,000 yen but not exceeding 100,000,000 yen: 30,000 yen;
machine translation, not official
**七** 一億円を超え五億円以下のもの 六万円
art-91/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-7
those exceeding 100,000,000 yen but not exceeding 500,000,000 yen: 60,000 yen;
machine translation, not official
**八** 五億円を超え十億円以下のもの 十六万円
art-91/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-8
those exceeding 500,000,000 yen but not exceeding 1,000,000,000 yen: 160,000 yen;
machine translation, not official
**九** 十億円を超え五十億円以下のもの 三十二万円
art-91/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-9
those exceeding 1,000,000,000 yen but not exceeding 5,000,000,000 yen: 320,000 yen;
machine translation, not official
**十** 五十億円を超えるもの 四十八万円
art-91/par-2/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-91/par-2/item-10
those exceeding 5,000,000,000 yen: 480,000 yen.
machine translation, not official
**第三項** 前二項の規定の適用がある場合における印紙税法第四条第四項及び別表第一の課税物件表の適用に関する通則３の規定の適用については、同項第一号中「十万円」とあるのは「十万円（当該課税文書が租税特別措置法（昭和三十二年法律第二十六号）第九十一条第一項に規定する不動産譲渡契約書である場合にあつては、五十万円）」と、同項第二号中「百万円」とあるのは「百万円（当該課税文書が租税特別措置法第九十一条第二項に規定する建設工事請負契約書である場合にあつては、二百万円）」と、同法別表第一の課税物件表の適用に関する通則３ホ中「十万円」とあるのは「十万円（同号に掲げる文書が租税特別措置法第九十一条第一項に規定する不動産譲渡契約書である場合にあつては、五十万円）」と、「契約金額が百万円」とあるのは「契約金額が百万円（同号に掲げる文書が同条第二項に規定する建設工事請負契約書である場合にあつては、二百万円）」とする。
art-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/art-91/par-3
With regard to the application of the provisions of Article 4, paragraph (4) of the Stamp Tax Act and General Rule 3 for the Application of the Schedule of Taxable Documents in Appended Table 1 of that Act in the case where the provisions of the preceding two paragraphs apply, the phrase "100,000 yen" in item (i) of that paragraph is deemed to be replaced with "100,000 yen (or, if the taxable document is a real property transfer contract document prescribed in Article 91, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), 500,000 yen)"; the phrase "1,000,000 yen" in item (ii) of that paragraph is deemed to be replaced with "1,000,000 yen (or, if the taxable document is a construction work contract document prescribed in Article 91, paragraph (2) of the Act on Special Measures Concerning Taxation, 2,000,000 yen)"; the phrase "100,000 yen" in General Rule 3, (e) for the Application of the Schedule of Taxable Documents in Appended Table 1 of that Act is deemed to be replaced with "100,000 yen (or, if the document listed in that No. is a real property transfer contract document prescribed in Article 91, paragraph (1) of the Act on Special Measures Concerning Taxation, 500,000 yen)"; and the phrase "a contract amount of 1,000,000 yen" is deemed to be replaced with "a contract amount of 1,000,000 yen (or, if the document listed in that No. is a construction work contract document prescribed in paragraph (2) of that Article, 2,000,000 yen)".
machine translation, not official
### 第九十一条の二（自然災害の被災者が作成する代替建物の取得又は新築等に係る不動産譲渡契約書等の印紙税の非課税） — Stamp Tax Exemption for Real Property Transfer Contract Documents, etc. Prepared by Disaster Victims of Natural Disasters for the Acquisition or New Construction, etc. of Replacement Buildings
caption: machine translation, not official
art-91-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2 · https://japanlaw.org/l/332AC0000000026/art-91-2
**第一項** 自然災害（被災者生活再建支援法第二条第二号に規定する政令で定める自然災害をいう。以下この項において同じ。）の被災者であつて政令で定めるもの又はその者の相続人その他の政令で定める者（次項において「被災者」という。）が、次の各号のいずれかに該当する場合に作成する不動産譲渡契約書等（不動産譲渡契約書又は建設工事請負契約書をいう。次項において同じ。）のうち、当該自然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-91-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
Stamp tax is not imposed, pursuant to the provisions of Cabinet Order, on a real property transfer contract document, etc. (meaning a real property transfer contract document or a construction work contract document; the same applies in the following paragraph) that a disaster victim of a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims; the same applies hereinafter in this paragraph) who is specified by Cabinet Order, or that person's heir or any other person specified by Cabinet Order (referred to as a "disaster victim" in the following paragraph), prepares in a case falling under any of the following items, and that is prepared during the period from the day on which the natural disaster occurred until the day on which five years have elapsed from that day:
machine translation, not official
**一** 自然災害により滅失した建物又は自然災害により損壊したため取り壊した建物（第三号において「滅失等建物」という。）が所在した土地を譲渡する場合
art-91-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-1
in the case of transferring land on which a building destroyed by a natural disaster, or a building demolished because it was damaged by a natural disaster (referred to as a "building destroyed, etc." in item (iii)), was located;
machine translation, not official
**二** 自然災害により損壊した建物（第六号において「損壊建物」という。）を譲渡する場合
art-91-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-2
in the case of transferring a building damaged by a natural disaster (referred to as a "damaged building" in item (vi));
machine translation, not official
**三** 滅失等建物に代わるものとして政令で定める建物（以下この項において「代替建物」という。）の敷地の用に供する土地を取得する場合
art-91-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-3
in the case of acquiring land to be used as the site of a building specified by Cabinet Order as one replacing a building destroyed, etc. (referred to as a "replacement building" in this paragraph);
machine translation, not official
**四** 代替建物を取得する場合
art-91-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-4
in the case of acquiring a replacement building;
machine translation, not official
**五** 代替建物を新築する場合
art-91-2/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-5
in the case of newly constructing a replacement building;
machine translation, not official
**六** 損壊建物を修繕する場合
art-91-2/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-6
in the case of repairing a damaged building.
machine translation, not official
**第二項** 前項の場合において、同項の規定の適用を受ける被災者（以下この項において「非課税被災者」という。）と当該非課税被災者以外の者とが共同で作成した不動産譲渡契約書等については、当該非課税被災者が保存するものは当該非課税被災者が作成したものとみなし、当該非課税被災者以外の者が保存するものは当該非課税被災者以外の者が作成したものとみなす。
art-91-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-2
In the case referred to in the preceding paragraph, with regard to a real property transfer contract document, etc. jointly prepared by a disaster victim to whom the provisions of that paragraph apply (referred to as a "tax-exempt disaster victim" in this paragraph) and a person other than that tax-exempt disaster victim, the document kept by the tax-exempt disaster victim is deemed to have been prepared by the tax-exempt disaster victim, and the document kept by the person other than the tax-exempt disaster victim is deemed to have been prepared by the person other than the tax-exempt disaster victim.
machine translation, not official
### 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
### 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
### 第九十二条（納税準備預金通帳の印紙税の非課税） — Tax Exemption for Stamp Tax on Passbooks for Tax Payment Reserve Deposits
caption: machine translation, not official
art-92 · https://japanlaw.org/en/special-taxation-measures-act/art-92 · https://japanlaw.org/l/332AC0000000026/art-92
**第一項** 納税準備預金通帳（第五条第二項に規定する納税準備預金の通帳をいう。）には、印紙税は、課さない。
art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/art-92/par-1
Stamp tax is not imposed on a passbook for tax payment reserve deposits (meaning a passbook for the tax payment reserve deposits prescribed in Article 5, paragraph (2)).
machine translation, not official
---
## Cites
- art-91/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/par-1: この項 → 租税特別措置法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/art-91/par-1
- art-91/par-1: 次条第一項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- art-91/par-2: 印紙税法別表第一第二号 → e-Gov law 342AC0000000023, 別表第一 (Appended Table 1), appdx-1 — not held in this collection
- art-91/par-2: 建設業法第二条第一項 → e-Gov law 324AC0000000100, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-91/par-2: 次条第一項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- art-91/par-2: この項 → 租税特別措置法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/art-91/par-2
- art-91/par-3: 印紙税法第四条第四項 → e-Gov law 342AC0000000023, 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — not held in this collection
- art-91/par-3: 別表第一 → e-Gov law 342AC0000000023, 別表第一 (Appended Table 1), appdx-1 — not held in this collection
- art-91/par-3: 同項第一号 → e-Gov law 342AC0000000023, 第四条第四項第一号 (Article 4, paragraph (4), item (i)), art-4/par-4/item-1 — not held in this collection
- art-91/par-3: 同項第二号 → e-Gov law 342AC0000000023, 第四条第四項第二号 (Article 4, paragraph (4), item (ii)), art-4/par-4/item-2 — not held in this collection
- art-91/par-3: 前二項 → 租税特別措置法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/art-91/par-1
- art-91/par-3: 前二項 → 租税特別措置法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/art-91/par-2
- art-91-2/par-1: 被災者生活再建支援法第二条第二号 → e-Gov law 410AC0100000066, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-91-2/par-1: この項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- art-91-2/par-1: 次項 → 租税特別措置法 第九十一条の二第二項 (Article 91-2, paragraph (2)), art-91-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-2
- art-91-2/par-1/item-1: 第三号 → 租税特別措置法 第九十一条の二第一項第三号 (Article 91-2, paragraph (1), item (iii)), art-91-2/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-3
- art-91-2/par-1/item-2: 第六号 → 租税特別措置法 第九十一条の二第一項第六号 (Article 91-2, paragraph (1), item (vi)), art-91-2/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1/item-6
- art-91-2/par-1/item-3: この項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- art-91-2/par-2: 前項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- art-91-2/par-2: この項 → 租税特別措置法 第九十一条の二第二項 (Article 91-2, paragraph (2)), art-91-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-91-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-2
- 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
- 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
- art-92/par-1: 第五条第二項 → 租税特別措置法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-5/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-20261007T211206-253, translated 2026-10-08
- 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