# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（印紙税の特例に関する経過措置） — address `suppl-4091-22/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-22 - 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. --- ### 第二十二条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax caption: machine translation, not official suppl-4091-22/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-22 **第一項** 施行日前に課した、又は課すべきであった印紙税法（昭和四十二年法律第二十三号）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及び同表第二号に掲げる請負に関する契約書に係る印紙税については、なお従前の例による。 suppl-4091-22/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-22/par-1 With regard to stamp tax that was imposed or should have been imposed before the Effective Date on contract documents concerning the transfer of real property listed in 1 of the column of document names for No. 1 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) and on contract documents concerning work contracts listed in No. 2 of that table, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる印紙税に係る施行日以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。 suppl-4091-22/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-22/par-2 With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in relation to stamp tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4091-22/art-22/par-1: 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 - suppl-4091-22/art-22/par-2: 前項 → 租税特別措置法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4091-22/art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-22/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十二条第二項（印紙税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-22/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-20261007T211206-385, 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