# 印紙税法 / Stamp Tax Act — 第四章 (Chapter 4)

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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: 第四章 (Chapter 4) — address `ch-4`
- Text: the text as amended with effect from 2027-06-18 (On the day the provisions listed in 附則第一条第四号 of Act No. 53 of 2024 (地域の自主性及び自立性を高めるための改革の推進を図るための関係法律の整備に関する法律) come into force. The exact day is not fixed yet.), standing until 2028-06-12 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270618_507AC0000000013)
- URL (this text's page, at this provision): https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/stamp-tax-act/ch-4
- 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 第四章　雑則 — Chapter IV Miscellaneous Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-4 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4</sup>

### 第十五条（保全担保） — Security for Preservation
<sup>caption: machine translation, not official</sup>
<sup>art-15 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-15</sup>

**第一項**  国税庁長官、国税局長又は税務署長は、印紙税の保全のために必要があると認めるときは、政令で定めるところにより、第十一条第一項又は第十二条第一項の承認の申請者に対し、金額及び期間を指定して、印紙税につき担保の提供を命ずることができる。
<sup>art-15/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-15/par-1</sup>
If the Commissioner of the National Tax Agency, a regional commissioner or a district director finds it necessary for the preservation of stamp tax, the Commissioner, regional commissioner or district director may, as provided by Cabinet Order, order an applicant for the approval under Article 11, paragraph (1) or Article 12, paragraph (1) to provide security for stamp tax, specifying the amount and period.
<sup>machine translation, not official</sup>

**第二項**  国税庁長官、国税局長又は税務署長は、必要があると認めるときは、前項の金額又は期間を変更することができる。
<sup>art-15/par-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-15/par-2</sup>
If the Commissioner of the National Tax Agency, a regional commissioner or a district director finds it necessary, the Commissioner, regional commissioner or district director may change the amount or period referred to in the preceding paragraph.
<sup>machine translation, not official</sup>

### 第十六条（納付印等の製造等の禁止） — Prohibition on Manufacture, etc. of Payment Seals, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-16 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-16</sup>

**第一項**  何人も、印紙税納付計器、納付印（指定計器以外の計器その他の器具に取り付けられたものを含む。以下同じ。）又は納付印の印影に紛らわしい外観を有する印影を生ずべき印（以下「納付印等」と総称する。）を製造し、販売し、又は所持してはならない。ただし、納付印等の製造、販売又は所持をしようとする者が、政令で定めるところにより、当該製造、販売若しくは所持をしようとする場所の所在地の所轄税務署長の承認を受けた場合又は第十条第一項の承認を受けて印紙税納付計器を所持する場合は、この限りでない。
<sup>art-16/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-16/par-1</sup>
No person may manufacture, sell or possess a stamp tax payment meter, a payment seal (including one attached to a meter other than a designated meter or to any other device; the same applies hereinafter), or a seal that is to produce an impression having an appearance liable to be confused with the impression of a payment seal (hereinafter collectively referred to as "payment seals, etc."); provided, however, that this does not apply where a person who intends to manufacture, sell or possess payment seals, etc. has obtained, as provided by Cabinet Order, the approval of the competent district director for the location of the place where the person intends to manufacture, sell or possess them, or where a person possesses a stamp tax payment meter with the approval under Article 10, paragraph (1).
<sup>machine translation, not official</sup>

### 第十七条（印紙税納付計器販売業等の申告等） — Reports on the Business of Selling Stamp Tax Payment Meters, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-17 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-17</sup>

**第一項**  印紙税納付計器の販売業又は納付印の製造業若しくは販売業をしようとする者は、その販売場又は製造場ごとに、政令で定めるところにより、その旨を当該販売場（その者が販売場を設けない場合には、その住所とし、住所がない場合には、その居所とする。）又は製造場の所在地の所轄税務署長に申告しなければならない。印紙税納付計器の販売業者又は納付印の製造業者若しくは販売業者が当該販売業又は製造業の廃止又は休止をしようとする場合も、また同様とする。
<sup>art-17/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-17/par-1</sup>
A person who intends to engage in the business of selling stamp tax payment meters or the business of manufacturing or selling payment seals must, for each place of sale or place of manufacture, as provided by Cabinet Order, report that fact to the competent district director for the location of the place of sale (if the person has no place of sale, the person's domicile, and if the person has no domicile, the person's residence) or place of manufacture. The same applies where a seller of stamp tax payment meters or a manufacturer or seller of payment seals intends to discontinue or suspend that business of selling or manufacturing.
<sup>machine translation, not official</sup>

**第二項**  第十条第一項の承認を受けて同項の印紙税納付計器を設置した者が当該設置を廃止した場合には、政令で定めるところにより、その旨を同項の税務署長に届け出て同条第六項の封の解除その他必要な措置を受けなければならない。
<sup>art-17/par-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-17/par-2</sup>
Where a person who has installed a stamp tax payment meter referred to in Article 10, paragraph (1) with the approval under that paragraph has abolished that installation, the person must, as provided by Cabinet Order, notify the district director referred to in that paragraph to that effect and have the seal under paragraph (6) of that Article removed and other necessary measures taken.
<sup>machine translation, not official</sup>

### 第十八条（記帳義務） — Obligation to Keep Books
<sup>caption: machine translation, not official</sup>
<sup>art-18 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-18</sup>

**第一項**  第十一条第一項又は第十二条第一項の承認を受けた者は、政令で定めるところにより、当該承認に係る課税文書の作成に関する事実を帳簿に記載しなければならない。
<sup>art-18/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-18/par-1</sup>
A person who has received the approval under Article 11, paragraph (1) or Article 12, paragraph (1) must, as provided by Cabinet Order, enter in books the facts concerning the preparation of the taxable documents covered by the approval.
<sup>machine translation, not official</sup>

**第二項**  印紙税納付計器の販売業者又は納付印の製造業者若しくは販売業者は、政令で定めるところにより、指定計器又は納付印等の受入れ、貯蔵又は払出しに関する事実を帳簿に記載しなければならない。
<sup>art-18/par-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-18/par-2</sup>
A seller of stamp tax payment meters or a manufacturer or seller of payment seals must, as provided by Cabinet Order, enter in books the facts concerning the receipt, storage or delivery of designated meters or payment seals, etc.
<sup>machine translation, not official</sup>

### 第十九条（申告義務等の承継） — Succession to Obligation to File Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-19 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-19</sup>

**第一項**  法人が合併した場合には、合併後存続する法人又は合併により設立された法人は、合併により消滅した法人の次に掲げる義務を、相続（包括遺贈を含む。）があつた場合には、相続人（包括受遺者を含む。）は、被相続人（包括遺贈者を含む。）の次に掲げる義務をそれぞれ承継する。
<sup>art-19/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-19/par-1</sup>
Where a corporation merges, the corporation surviving the merger or the corporation established by the merger succeeds to the following obligations of the corporation that was extinguished by the merger, and where there has been inheritance (including a testamentary gift of the entire estate), the heir (including the beneficiary of a testamentary gift of the entire estate) succeeds to the following obligations of the decedent (including the person making a testamentary gift of the entire estate):
<sup>machine translation, not official</sup>

  **一**  第十一条第四項又は第十二条第五項の規定による申告の義務
  <sup>art-19/par-1/item-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-19/par-1/item-1</sup>
  the obligation to file a return under Article 11, paragraph (4) or Article 12, paragraph (5);
  <sup>machine translation, not official</sup>

  **二**  前条の規定による記帳の義務
  <sup>art-19/par-1/item-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-19/par-1/item-2</sup>
  the obligation to keep books under the preceding Article.
  <sup>machine translation, not official</sup>

### 第二十条（印紙納付に係る不納税額があつた場合の過怠税の徴収） — Collection of Negligence Tax Where There Is Unpaid Tax on Payment by Revenue Stamps
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20</sup>

**第一項**  第八条第一項の規定により印紙税を納付すべき課税文書の作成者が同項の規定により納付すべき印紙税を当該課税文書の作成の時までに納付しなかつた場合には、当該印紙税の納税地の所轄税務署長は、当該課税文書の作成者から、当該納付しなかつた印紙税の額とその二倍に相当する金額との合計額に相当する過怠税を徴収する。
<sup>art-20/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-1</sup>
Where the preparer of a taxable document who is to pay stamp tax under Article 8, paragraph (1) has not paid, by the time of the preparation of the taxable document, the stamp tax to be paid under that paragraph, the competent district director for the place for tax payment of that stamp tax collects from the preparer of the taxable document negligence tax equivalent to the total amount of the amount of the stamp tax that was not paid and an amount equivalent to twice that amount.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する課税文書の作成者から当該課税文書に係る印紙税の納税地の所轄税務署長に対し、政令で定めるところにより、当該課税文書について印紙税を納付していない旨の申出があり、かつ、その申出が印紙税についての調査があつたことにより当該申出に係る課税文書について国税通則法第三十二条第一項（賦課決定）の規定による前項の過怠税についての決定があるべきことを予知してされたものでないときは、当該課税文書に係る同項の過怠税の額は、同項の規定にかかわらず、当該納付しなかつた印紙税の額と当該印紙税の額に百分の十の割合を乗じて計算した金額との合計額に相当する金額とする。
<sup>art-20/par-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-2</sup>
Where the preparer of a taxable document prescribed in the preceding paragraph has, as provided by Cabinet Order, made a statement to the competent district director for the place for tax payment of the stamp tax on the taxable document to the effect that stamp tax has not been paid on the taxable document, and that statement was not made in anticipation that, as a result of an investigation concerning stamp tax, a determination of the negligence tax under paragraph (1) would be made under Article 32, paragraph (1) (Assessment and Determination) of the Act on General Rules for National Taxes on the taxable document covered by the statement, the amount of negligence tax under paragraph (1) on the taxable document is, notwithstanding the provisions of paragraph (1), the amount equivalent to the total amount of the amount of stamp tax that was not paid and the amount calculated by multiplying that amount of stamp tax by a rate of 10 percent.
<sup>machine translation, not official</sup>

**第三項**  第八条第一項の規定により印紙税を納付すべき課税文書の作成者が同条第二項の規定により印紙を消さなかつた場合には、当該印紙税の納税地の所轄税務署長は、当該課税文書の作成者から、当該消されていない印紙の額面金額に相当する金額の過怠税を徴収する。
<sup>art-20/par-3 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-3</sup>
Where the preparer of a taxable document who is to pay stamp tax under Article 8, paragraph (1) has failed to cancel the revenue stamps under paragraph (2) of that Article, the competent district director for the place for tax payment of that stamp tax collects from the preparer of the taxable document negligence tax in an amount equivalent to the face value of the revenue stamps that were not canceled.
<sup>machine translation, not official</sup>

**第四項**  第一項又は前項の場合において、過怠税の合計額が千円に満たないときは、これを千円とする。
<sup>art-20/par-4 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-4</sup>
In the case of paragraph (1) or the preceding paragraph, if the total amount of negligence tax is less than 1,000 yen, it is 1,000 yen.
<sup>machine translation, not official</sup>

**第五項**  前項に規定する過怠税の合計額が、第二項の規定の適用を受けた過怠税のみに係る合計額であるときは、当該過怠税の合計額については、前項の規定の適用はないものとする。
<sup>art-20/par-5 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-5</sup>
Where the total amount of negligence tax prescribed in the preceding paragraph is a total amount relating solely to negligence tax to which paragraph (2) applied, the preceding paragraph does not apply to that total amount of negligence tax.
<sup>machine translation, not official</sup>

**第六項**  税務署長は、国税通則法第三十二条第三項（賦課決定通知）の規定により第一項又は第三項の過怠税に係る賦課決定通知書を送達する場合には、当該賦課決定通知書に課税文書の種類その他の政令で定める事項を附記しなければならない。
<sup>art-20/par-6 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-6</sup>
When the district director serves a written notice of assessment and determination relating to negligence tax under paragraph (1) or (3) pursuant to Article 32, paragraph (3) (Notice of Assessment and Determination) of the Act on General Rules for National Taxes, the district director must append to the written notice the type of taxable document and other matters specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第七項**  第一項又は第三項の過怠税の税目は、印紙税とする。
<sup>art-20/par-7 · https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-7</sup>
The tax item of the negligence tax under paragraph (1) or (3) is stamp tax.
<sup>machine translation, not official</sup>

---

## Cites
- art-15/par-1: 第十一条第一項 → 印紙税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-11/par-1
- art-15/par-1: 第十二条第一項 → 印紙税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-12/par-1
- art-15/par-2: 前項 → 印紙税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-15/par-1
- art-16/par-1: 第十条第一項 → 印紙税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-10/par-1
- art-17/par-2: 第十条第一項 → 印紙税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-10/par-1
- art-17/par-2: 同条第六項 → 印紙税法 第十条第六項 (Article 10, paragraph (6)), art-10/par-6 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-10/par-6
- art-18/par-1: 第十一条第一項 → 印紙税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-11/par-1
- art-18/par-1: 第十二条第一項 → 印紙税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-12/par-1
- art-19/par-1/item-1: 第十一条第四項 → 印紙税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-11/par-4
- art-19/par-1/item-1: 第十二条第五項 → 印紙税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-12/par-5
- art-19/par-1/item-2: 前条 → 印紙税法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-18
- art-20/par-1: 第八条第一項 → 印紙税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-8/par-1
- art-20/par-2: 前項 → 印紙税法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-1
- art-20/par-2: 国税通則法第三十二条第一項 → 国税通則法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1 · https://japanlaw.org/l/337AC0000000066/art-32/par-1
- art-20/par-3: 第八条第一項 → 印紙税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-8/par-1
- art-20/par-3: 同条第二項 → 印紙税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-3#art-8/par-2
- art-20/par-4: 第一項 → 印紙税法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-1
- art-20/par-4: 前項 → 印紙税法 第二十条第三項 (Article 20, paragraph (3)), art-20/par-3 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-3
- art-20/par-5: 前項 → 印紙税法 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-4
- art-20/par-5: 第二項 → 印紙税法 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-2
- art-20/par-6: 国税通則法第三十二条第三項 → 国税通則法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-3 · https://japanlaw.org/l/337AC0000000066/art-32/par-3
- art-20/par-6: 第一項 → 印紙税法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-1
- art-20/par-6: 第三項 → 印紙税法 第二十条第三項 (Article 20, paragraph (3)), art-20/par-3 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-3
- art-20/par-7: 第一項 → 印紙税法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-1
- art-20/par-7: 第三項 → 印紙税法 第二十条第三項 (Article 20, paragraph (3)), art-20/par-3 — https://japanlaw.org/en/stamp-tax-act/amendments/20270618_507AC0000000013/text/ch-4#art-20/par-3

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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 令和七年法律第十三号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/342AC0000000023/20270618_507AC0000000013), 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-20261104T155636-003, translated 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-004, translated 2026-11-05
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch stamp-tax-act-20261104T155636-004, 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