# 印紙税法 / Stamp Tax Act — 第二章 (Chapter 2)
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- Law: 印紙税法 (Stamp Tax Act), 昭和四十二年法律第二十三号
- English title "Stamp Tax Act": Ministry of Justice translation database, which lists the title
- 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: 第二章 (Chapter 2) — address `ch-2`
- Text: the text as amended with effect from 2026-12-04 (On a day set by Cabinet Order, no later than 4 December 2026 — the amending law allows up to six months from promulgation. The exact day is not fixed yet.), standing until 2027-03-31 — NOT yet in force (revision 20261204_508AC0000000029)
- URL (this text's page, at this provision): https://japanlaw.org/en/stamp-tax-act/amendments/20261204_508AC0000000029/text/ch-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/stamp-tax-act/ch-2
- Every provision below carries its address and its place on this text's page 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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machine translation.
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## 第二章 課税標準及び税率 — Chapter II Tax Base and Tax Rate
heading: machine translation, not official
ch-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20261204_508AC0000000029/text/ch-2
### 第七条（課税標準及び税率） — Tax Base and Tax Rate
caption: machine translation, not official
art-7 · https://japanlaw.org/en/stamp-tax-act/amendments/20261204_508AC0000000029/text/ch-2#art-7
**第一項** 印紙税の課税標準及び税率は、別表第一の各号の課税文書の区分に応じ、同表の課税標準及び税率の欄に定めるところによる。
art-7/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20261204_508AC0000000029/text/ch-2#art-7/par-1
The tax base and tax rate of stamp tax are as provided in the Tax Base and Tax Rate column of Appended Table 1, according to the classification of taxable documents under each item of that Table.
machine translation, not official
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## Cites
- art-7/par-1: 別表第一 → 印紙税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20261204_508AC0000000029/text
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 印紙税法 — the text as 令和八年法律第二十九号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/342AC0000000023/20261204_508AC0000000029), retrieved 2026-11-04
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 印紙税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/877), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-002, translated 2026-11-05
- This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04