# 印紙税法 / Stamp Tax Act — 第三章 (Chapter 3) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第三章 (Chapter 3) — address `ch-3` - Text: the text as amended with effect from 2029-12-11 (On the day the provisions listed in 附則第一条第十号 of Act No. 87 of 2025 (医療法等の一部を改正する法律) come into force. The exact day is not fixed yet.) — NOT yet in force (revision 20291211_507AC0000000013) - URL (this text's page, at this provision): https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3 - The same address in the text in force (its wording there may differ): https://japanlaw.org/en/stamp-tax-act/ch-3 - 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. --- ## 第三章　納付、申告及び還付等 — Chapter III Payment, Returns, Refunds, etc. heading: machine translation, not official ch-3 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3 ### 第八条（印紙による納付等） — Payment by Revenue Stamps, etc. caption: machine translation, not official art-8 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-8 **第一項** 課税文書の作成者は、次条から第十二条までの規定の適用を受ける場合を除き、当該課税文書に課されるべき印紙税に相当する金額の印紙（以下「相当印紙」という。）を、当該課税文書の作成の時までに、当該課税文書にはり付ける方法により、印紙税を納付しなければならない。 art-8/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-8/par-1 The preparer of a taxable document must pay stamp tax, except where Articles 9 through 12 apply, by affixing to the taxable document, by the time of its preparation, revenue stamps in an amount equivalent to the stamp tax to be imposed on the taxable document (hereinafter referred to as "corresponding revenue stamps"). machine translation, not official **第二項** 課税文書の作成者は、前項の規定により当該課税文書に印紙をはり付ける場合には、政令で定めるところにより、当該課税文書と印紙の彩紋とにかけ、判明に印紙を消さなければならない。 art-8/par-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-8/par-2 When affixing revenue stamps to a taxable document under the preceding paragraph, the preparer of the taxable document must, as provided by Cabinet Order, clearly cancel the revenue stamps by marking across the taxable document and the background pattern of the revenue stamps. machine translation, not official ### 第九条（税印による納付の特例） — Special Provisions on Payment by Tax Seal caption: machine translation, not official art-9 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9 **第一項** 課税文書の作成者は、政令で定める手続により、財務省令で定める税務署の税務署長に対し、当該課税文書に相当印紙をはり付けることに代えて、税印（財務省令で定める印影の形式を有する印をいう。次項において同じ。）を押すことを請求することができる。 art-9/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9/par-1 The preparer of a taxable document may, by the procedure specified by Cabinet Order, request the district director of a tax office specified by Ministry of Finance Order to affix a tax seal (meaning a seal having an impression of the form specified by Ministry of Finance Order; the same applies in the following paragraph) instead of affixing corresponding revenue stamps to the taxable document. machine translation, not official **第二項** 前項の請求をした者は、次項の規定によりその請求が棄却された場合を除き、当該請求に係る課税文書に課されるべき印紙税額に相当する印紙税を、税印が押される時までに、国に納付しなければならない。 art-9/par-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9/par-2 A person who has made the request under the preceding paragraph must, except where the request is dismissed under the following paragraph, pay to the national government the stamp tax equivalent to the amount of stamp tax to be imposed on the taxable document subject to the request, by the time the tax seal is affixed. machine translation, not official **第三項** 税務署長は、第一項の請求があつた場合において、当該請求に係る課税文書の記載金額が明らかでないことその他印紙税の保全上不適当であると認めるときは、当該請求を棄却することができる。 art-9/par-3 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9/par-3 If, where a request under paragraph (1) has been made, the district director finds that the stated amount of the taxable document subject to the request is unclear or that it is otherwise inappropriate for the preservation of stamp tax, the district director may dismiss the request. machine translation, not official ### 第十条（印紙税納付計器の使用による納付の特例） — Special Provisions on Payment by Use of a Stamp Tax Payment Meter caption: machine translation, not official art-10 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10 **第一項** 課税文書の作成者は、政令で定めるところにより、印紙税納付計器（印紙税の保全上支障がないことにつき、政令で定めるところにより、国税庁長官の指定を受けた計器（第十六条及び第十八条第二項において「指定計器」という。）で、財務省令で定める形式の印影を生ずべき印（以下「納付印」という。）を付したものをいう。以下同じ。）を、その設置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て設置した場合には、当該課税文書に相当印紙をはり付けることに代えて、当該印紙税納付計器により、当該課税文書に課されるべき印紙税額に相当する金額を表示して納付印を押すことができる。 art-10/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-1 If the preparer of a taxable document has, as provided by Cabinet Order, installed a stamp tax payment meter (meaning a meter designated by the Commissioner of the National Tax Agency, as provided by Cabinet Order, as posing no obstacle to the preservation of stamp tax (referred to as a "designated meter" in Article 16 and Article 18, paragraph (2)), to which a seal that is to produce an impression of the form specified by Ministry of Finance Order (hereinafter referred to as a "payment seal") is attached; the same applies hereinafter) with the approval of the competent district director for the location of the place where the preparer intends to install it, the preparer may, instead of affixing corresponding revenue stamps to the taxable document, use that stamp tax payment meter to display an amount equivalent to the amount of stamp tax to be imposed on the taxable document and impress the payment seal on the taxable document. machine translation, not official **第二項** 前項の承認を受けて印紙税納付計器を設置する者は、政令で定めるところにより、同項の税務署長の承認を受けて、その者が交付を受ける課税文書の作成者のために、その交付を受ける際、当該作成者が当該課税文書に相当印紙をはり付けることに代えて、当該印紙税納付計器により、当該課税文書に課されるべき印紙税額に相当する金額を表示して納付印を押すことができる。 art-10/par-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-2 A person who installs a stamp tax payment meter with the approval under the preceding paragraph may, as provided by Cabinet Order, with the approval of the district director referred to in that paragraph, for the preparer of a taxable document that the person receives, at the time of receiving it, instead of that preparer's affixing corresponding revenue stamps to the taxable document, use that stamp tax payment meter to display an amount equivalent to the amount of stamp tax to be imposed on the taxable document and impress the payment seal on the taxable document. machine translation, not official **第三項** 第一項の承認を受けた者は、前二項の規定により印紙税納付計器を使用する前に、政令で定めるところにより、第一項の税務署長に対し、当該印紙税納付計器により表示することができる印紙税額に相当する金額の総額を限度として当該印紙税納付計器を使用するため必要な措置を講ずることを請求しなければならない。 art-10/par-3 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-3 A person who has received the approval under paragraph (1) must, before using a stamp tax payment meter under the preceding two paragraphs, request the district director referred to in paragraph (1), as provided by Cabinet Order, to take the measures necessary to use that stamp tax payment meter, up to the limit of the total amount equivalent to the amounts of stamp tax that can be displayed by that stamp tax payment meter. machine translation, not official **第四項** 前項の請求をした者は、同項の表示することができる金額の総額に相当する印紙税を、同項の措置を受ける時までに、国に納付しなければならない。 art-10/par-4 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-4 A person who has made the request under the preceding paragraph must pay to the national government the stamp tax equivalent to the total amount that can be displayed referred to in that paragraph, by the time of receiving the measures referred to in that paragraph. machine translation, not official **第五項** 第一項の承認を受けた者が印紙税に係る法令の規定に違反した場合その他印紙税の取締り上不適当と認められる場合には、税務署長は、その承認を取り消すことができる。 art-10/par-5 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-5 If a person who has received the approval under paragraph (1) has violated a provision of laws and regulations relating to stamp tax, or in any other case found inappropriate for the control of stamp tax, the district director may rescind the approval. machine translation, not official **第六項** 税務署長は、印紙税の保全上必要があると認めるときは、政令で定めるところにより、印紙税納付計器に封を施すことができる。 art-10/par-6 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-6 If the district director finds it necessary for the preservation of stamp tax, the district director may, as provided by Cabinet Order, seal a stamp tax payment meter. machine translation, not official **第七項** 第一項又は第二項の規定により印紙税に相当する金額を表示して納付印を押す方法について必要な事項は、財務省令で定める。 art-10/par-7 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-7 Matters necessary for the method of displaying an amount equivalent to stamp tax and impressing the payment seal under paragraph (1) or (2) are prescribed by Ministry of Finance Order. machine translation, not official ### 第十一条（書式表示による申告及び納付の特例） — Special Provisions on Returns and Payment by Form Indication caption: machine translation, not official art-11 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11 **第一項** 課税文書の作成者は、課税文書のうち、その様式又は形式が同一であり、かつ、その作成の事実が後日においても明らかにされているもので次の各号の一に該当するものを作成しようとする場合には、政令で定めるところにより、当該課税文書を作成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、相当印紙のはり付けに代えて、金銭をもつて当該課税文書に係る印紙税を納付することができる。 art-11/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-1 If the preparer of a taxable document intends to prepare a taxable document whose style or format is identical and the fact of whose preparation will be made clear even at a later date, and that falls under any one of the following items, the preparer may, as provided by Cabinet Order, with the approval of the competent district director for the location of the place where the preparer intends to prepare the taxable document, pay the stamp tax on the taxable document in money instead of affixing corresponding revenue stamps: machine translation, not official **一** 毎月継続して作成されることとされているもの art-11/par-1/item-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-1/item-1 a document that is to be prepared continuously every month; machine translation, not official **二** 特定の日に多量に作成されることとされているもの art-11/par-1/item-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-1/item-2 a document that is to be prepared in large quantities on a specific date. machine translation, not official **第二項** 前項の承認の申請者が第十五条の規定により命ぜられた担保の提供をしない場合その他印紙税の保全上不適当と認められる場合には、税務署長は、その承認を与えないことができる。 art-11/par-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-2 If the applicant for the approval under the preceding paragraph does not provide the security ordered under Article 15, or in any other case found inappropriate for the preservation of stamp tax, the district director may decline to grant the approval. machine translation, not official **第三項** 第一項の承認を受けた者は、当該承認に係る課税文書の作成の時までに、当該課税文書に財務省令で定める書式による表示をしなければならない。 art-11/par-3 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-3 A person who has received the approval under paragraph (1) must, by the time of preparation of the taxable document covered by the approval, put on the taxable document an indication in the form specified by Ministry of Finance Order. machine translation, not official **第四項** 第一項の承認を受けた者は、政令で定めるところにより、次に掲げる事項を記載した申告書を、当該課税文書が同項第一号に掲げる課税文書に該当する場合には毎月分（当該課税文書を作成しなかつた月分を除く。）をその翌月末日までに、当該課税文書が同項第二号に掲げる課税文書に該当する場合には同号に規定する日の属する月の翌月末日までに、その承認をした税務署長に提出しなければならない。 art-11/par-4 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-4 A person who has received the approval under paragraph (1) must, as provided by Cabinet Order, submit a return stating the following matters to the district director who gave the approval: where the taxable document falls under the taxable documents set out in item (i) of that paragraph, for each month (excluding any month in which the taxable document was not prepared) by the end of the following month; and where the taxable document falls under the taxable documents set out in item (ii) of that paragraph, by the end of the month following the month that includes the date prescribed in that item: machine translation, not official **一** その月中（第一項第二号に掲げる課税文書にあつては、同号に規定する日）に作成した当該課税文書の号別及び種類並びに当該種類ごとの数量及び当該数量を税率区分の異なるごとに合計した数量（次号において「課税標準数量」という。） art-11/par-4/item-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-4/item-1 the item and type of the taxable documents prepared during that month (in the case of taxable documents set out in paragraph (1), item (ii), on the date prescribed in that item), the quantity for each type, and the quantity obtained by totaling those quantities for each differing tax rate classification (referred to as the "taxable quantity" in the following item); machine translation, not official **二** 課税標準数量に対する印紙税額及び当該印紙税額の合計額（次項において「納付すべき税額」という。） art-11/par-4/item-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-4/item-2 the amount of stamp tax on the taxable quantity and the total amount of those amounts of stamp tax (referred to as the "tax payable" in the following paragraph); machine translation, not official **三** その他参考となるべき事項 art-11/par-4/item-3 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-4/item-3 any other matters for reference. machine translation, not official **第五項** 前項の規定による申告書を提出した者は、当該申告書の提出期限までに、当該申告書に記載した納付すべき税額に相当する印紙税を国に納付しなければならない。 art-11/par-5 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-5 A person who has submitted a return under the preceding paragraph must pay to the national government, by the due date for submission of the return, the stamp tax equivalent to the tax payable stated in the return. machine translation, not official **第六項** 第一項第一号の課税文書につき同項の承認を受けている者は、当該承認に係る課税文書につき同項の適用を受ける必要がなくなつたときは、政令で定める手続により、その旨を同項の税務署長に届け出るものとする。 art-11/par-6 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-6 A person who has received the approval under paragraph (1) for taxable documents set out in item (i) of that paragraph is to, when it is no longer necessary to be subject to the application of that paragraph with respect to the taxable documents covered by the approval, notify the district director referred to in that paragraph to that effect by the procedure specified by Cabinet Order. machine translation, not official ### 第十二条（預貯金通帳等に係る申告及び納付等の特例） — Special Provisions on Returns, Payment, etc. for Deposit Passbooks, etc. caption: machine translation, not official art-12 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12 **第一項** 別表第一第十八号及び第十九号の課税文書のうち政令で定める通帳（以下この条において「預貯金通帳等」という。）の作成者は、政令で定めるところにより、当該預貯金通帳等を作成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、相当印紙の貼付けに代えて、金銭をもつて、当該承認の日以後の各課税期間（四月一日から翌年三月三十一日までの期間をいう。以下この条において同じ。）内に作成する当該預貯金通帳等に係る印紙税を納付することができる。 art-12/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-1 The preparer of a passbook specified by Cabinet Order among the taxable documents set out in items 18 and 19 of Appended Table 1 (hereinafter referred to as "deposit passbooks, etc." in this Article) may, as provided by Cabinet Order, with the approval of the competent district director for the location of the place where the preparer intends to prepare the deposit passbooks, etc., instead of affixing corresponding revenue stamps, pay in money the stamp tax on the deposit passbooks, etc. prepared within each taxable period (meaning the period from April 1 to March 31 of the following year; the same applies hereinafter in this Article) that falls on or after the date of the approval. machine translation, not official **第二項** 前項の承認の申請者が第十五条の規定により命ぜられた担保の提供をしない場合その他印紙税の保全上不適当と認められる場合には、税務署長は、その承認を与えないことができる。 art-12/par-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-2 If the applicant for the approval under the preceding paragraph does not provide the security ordered under Article 15, or in any other case found inappropriate for the preservation of stamp tax, the district director may decline to grant the approval. machine translation, not official **第三項** 第一項の承認を受けた者は、当該承認に係る預貯金通帳等に、課税期間において最初の付込みをする時までに、財務省令で定める書式による表示をしなければならない。ただし、既に当該表示をしている預貯金通帳等については、この限りでない。 art-12/par-3 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-3 A person who has received the approval under paragraph (1) must, by the time of making the first entry in a taxable period, put on the deposit passbooks, etc. covered by the approval an indication in the form specified by Ministry of Finance Order; provided, however, that this does not apply to deposit passbooks, etc. that already bear the indication. machine translation, not official **第四項** 第一項の承認を受けた場合には、当該承認を受けた者が課税期間内に作成する当該預貯金通帳等は、当該課税期間の開始の時に作成するものとみなし、当該課税期間内に作成する当該預貯金通帳等の数量は、当該課税期間の開始の時における当該預貯金通帳等の種類ごとの当該預貯金通帳等に係る口座の数として政令で定めるところにより計算した数に相当する数量とみなす。 art-12/par-4 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-4 Where the approval under paragraph (1) has been received, the deposit passbooks, etc. that the person who received the approval prepares within a taxable period are deemed to be prepared at the start of that taxable period, and the quantity of the deposit passbooks, etc. prepared within that taxable period is deemed to be the quantity equivalent to the number calculated, as provided by Cabinet Order, as the number of accounts relating to the deposit passbooks, etc. for each type of deposit passbooks, etc. at the start of that taxable period. machine translation, not official **第五項** 第一項の承認を受けた者は、政令で定めるところにより、次に掲げる事項を記載した申告書を、課税期間ごとに、当該課税期間の開始の日から起算して一月以内に、その承認をした税務署長に提出しなければならない。 art-12/par-5 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-5 A person who has received the approval under paragraph (1) must, as provided by Cabinet Order, submit a return stating the following matters, for each taxable period, within one month counting from the start date of that taxable period, to the district director who gave the approval: machine translation, not official **一** 当該承認に係る預貯金通帳等の課税文書の号別及び当該預貯金通帳等の種類並びに当該種類ごとの前項に規定する政令で定めるところにより計算した当該預貯金通帳等に係る口座の数に相当する当該預貯金通帳等の数量及び当該数量を当該号別に合計した数量（次号において「課税標準数量」という。） art-12/par-5/item-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-5/item-1 the item and type of the deposit passbooks, etc. that are the taxable documents covered by the approval, the quantity of the deposit passbooks, etc. equivalent to the number of accounts relating to those deposit passbooks, etc. calculated, for each type, as provided by the Cabinet Order prescribed in the preceding paragraph, and the quantity obtained by totaling those quantities for each item (referred to as the "taxable quantity" in the following item); machine translation, not official **二** 課税標準数量に対する印紙税額及び当該印紙税額の合計額（次項において「納付すべき税額」という。） art-12/par-5/item-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-5/item-2 the amount of stamp tax on the taxable quantity and the total amount of those amounts of stamp tax (referred to as the "tax payable" in the following paragraph); machine translation, not official **三** その他参考となるべき事項 art-12/par-5/item-3 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-5/item-3 any other matters for reference. machine translation, not official **第六項** 前項の規定による申告書を提出した者は、当該申告書の提出期限までに、当該申告書に記載した納付すべき税額に相当する印紙税を国に納付しなければならない。 art-12/par-6 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-6 A person who has submitted a return under the preceding paragraph must pay to the national government, by the due date for submission of the return, the stamp tax equivalent to the tax payable stated in the return. machine translation, not official **第七項** 第一項の承認を受けている者は、当該承認に係る預貯金通帳等につき同項の適用を受ける必要がなくなつたときは、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るものとする。 art-12/par-7 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-7 A person who has received the approval under paragraph (1) is to, when it is no longer necessary to be subject to the application of that paragraph with respect to the deposit passbooks, etc. covered by the approval, notify the district director referred to in that paragraph to that effect, as provided by Cabinet Order. machine translation, not official ### 第十三条 〔削除 / repealed〕 art-13 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-13 **第一項** 削除 art-13/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-13/par-1 no English for this paragraph ### 第十四条（過誤納の確認等） — Confirmation of Overpayment or Payment by Mistake, etc. caption: machine translation, not official art-14 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-14 **第一項** 印紙税に係る過誤納金（第十条第四項の規定により納付した印紙税で印紙税納付計器の設置の廃止その他の事由により納付の必要がなくなつたものを含む。以下この条において同じ。）の還付を受けようとする者は、政令で定めるところにより、その過誤納の事実につき納税地の所轄税務署長の確認を受けなければならない。ただし、第十一条及び第十二条の規定による申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項若しくは第十九条第三項（期限後申告・修正申告）に規定する期限後申告書若しくは修正申告書又は同法第二十四条から第二十六条まで（更正・決定）の規定による更正若しくは決定を含む。）に係る印紙税として納付され、又は第二十条に規定する過怠税として徴収された過誤納金については、この限りでない。 art-14/par-1 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-14/par-1 A person who intends to receive a refund of an overpayment or payment by mistake relating to stamp tax (including stamp tax paid under Article 10, paragraph (4) for which payment has become unnecessary due to the abolition of the installation of a stamp tax payment meter or for any other reason; the same applies hereinafter in this Article) must, as provided by Cabinet Order, obtain from the competent district director for the place for tax payment confirmation of the fact of that overpayment or payment by mistake; provided, however, that this does not apply to an overpayment or payment by mistake that was paid as stamp tax relating to a return under Articles 11 and 12 (including a return filed after the due date or an amended return prescribed in Article 18, paragraph (2) or Article 19, paragraph (3) (Return Filed after the Due Date and Amended Return) of the Act on General Rules for National Taxes (Act No. 66 of 1962) relating to that return, and a reassessment or determination under Articles 24 through 26 (Reassessment and Determination) of that Act), or that was collected as negligence tax prescribed in Article 20. machine translation, not official **第二項** 第九条第二項又は第十条第四項の規定により印紙税を納付すべき者が、第九条第一項又は第十条第一項の税務署長に対し、政令で定めるところにより、印紙税に係る過誤納金（前項の確認を受けたもの及び同項ただし書に規定する過誤納金を除く。）の過誤納の事実の確認とその納付すべき印紙税への充当とをあわせて請求したときは、当該税務署長は、その充当をすることができる。 art-14/par-2 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-14/par-2 Where a person who is to pay stamp tax under Article 9, paragraph (2) or Article 10, paragraph (4) has requested, as provided by Cabinet Order, the district director referred to in Article 9, paragraph (1) or Article 10, paragraph (1) to confirm the fact of an overpayment or payment by mistake relating to stamp tax (excluding that which has received the confirmation under the preceding paragraph and the overpayment or payment by mistake prescribed in the proviso to that paragraph) and also to appropriate it to the stamp tax that person is to pay, that district director may make the appropriation. machine translation, not official **第三項** 第一項の確認又は前項の充当を受ける過誤納金については、当該確認又は充当の時に過誤納があつたものとみなして、国税通則法第五十六条から第五十八条まで（還付・充当・還付加算金）の規定を適用する。 art-14/par-3 · https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-14/par-3 With respect to an overpayment or payment by mistake that receives the confirmation under paragraph (1) or the appropriation under the preceding paragraph, the provisions of Articles 56 through 58 (Refund, Appropriation, and Interest on Refund) of the Act on General Rules for National Taxes apply, deeming that the overpayment or payment by mistake occurred at the time of that confirmation or appropriation. machine translation, not official --- ## Cites - art-8/par-1: 次条から第十二条まで → 印紙税法 第十条 (Article 10), art-10 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10 - art-8/par-1: 次条から第十二条まで → 印紙税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11 - art-8/par-1: 次条から第十二条まで → 印紙税法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12 - art-8/par-1: 次条から第十二条まで → 印紙税法 第九条 (Article 9), art-9 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9 - art-8/par-2: 前項 → 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/20291211_507AC0000000013/text/ch-3#art-8/par-1 - art-9/par-1: 次項 → 印紙税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9/par-2 - art-9/par-2: 前項 → 印紙税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9/par-1 - art-9/par-2: 次項 → 印紙税法 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9/par-3 - art-9/par-3: 第一項 → 印紙税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9/par-1 - art-10/par-1: 第十六条 → 印紙税法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-4#art-16 - art-10/par-1: 第十八条第二項 → 印紙税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-4#art-18/par-2 - art-10/par-2: 前項 → 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/20291211_507AC0000000013/text/ch-3#art-10/par-1 - art-10/par-3: 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/20291211_507AC0000000013/text/ch-3#art-10/par-1 - art-10/par-3: 前二項 → 印紙税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-2 - art-10/par-4: 前項 → 印紙税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-3 - art-10/par-5: 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/20291211_507AC0000000013/text/ch-3#art-10/par-1 - art-10/par-7: 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/20291211_507AC0000000013/text/ch-3#art-10/par-1 - art-10/par-7: 第二項 → 印紙税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-2 - art-11/par-2: 前項 → 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/20291211_507AC0000000013/text/ch-3#art-11/par-1 - art-11/par-2: 第十五条 → 印紙税法 第十五条 (Article 15), art-15 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-4#art-15 - art-11/par-3: 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/20291211_507AC0000000013/text/ch-3#art-11/par-1 - art-11/par-4: 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/20291211_507AC0000000013/text/ch-3#art-11/par-1 - art-11/par-4: 同項第一号 → 印紙税法 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-1/item-1 - art-11/par-4: 同項第二号 → 印紙税法 第十一条第一項第二号 (Article 11, paragraph (1), item (ii)), art-11/par-1/item-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-1/item-2 - art-11/par-4/item-1: 第一項第二号 → 印紙税法 第十一条第一項第二号 (Article 11, paragraph (1), item (ii)), art-11/par-1/item-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-1/item-2 - art-11/par-4/item-1: 次号 → 印紙税法 第十一条第四項第二号 (Article 11, paragraph (4), item (ii)), art-11/par-4/item-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-4/item-2 - art-11/par-4/item-2: 次項 → 印紙税法 第十一条第五項 (Article 11, paragraph (5)), art-11/par-5 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-5 - art-11/par-5: 前項 → 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/20291211_507AC0000000013/text/ch-3#art-11/par-4 - art-11/par-6: 第一項第一号 → 印紙税法 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11/par-1/item-1 - art-11/par-6: 同項 → 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/20291211_507AC0000000013/text/ch-3#art-11/par-1 - art-12/par-1: 別表第一第十八号 → 印紙税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text - art-12/par-1: この条 → 印紙税法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12 - art-12/par-2: 前項 → 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/20291211_507AC0000000013/text/ch-3#art-12/par-1 - art-12/par-2: 第十五条 → 印紙税法 第十五条 (Article 15), art-15 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-4#art-15 - art-12/par-3: 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/20291211_507AC0000000013/text/ch-3#art-12/par-1 - art-12/par-4: 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/20291211_507AC0000000013/text/ch-3#art-12/par-1 - art-12/par-5: 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/20291211_507AC0000000013/text/ch-3#art-12/par-1 - art-12/par-5/item-1: 前項 → 印紙税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-4 - art-12/par-5/item-1: 次号 → 印紙税法 第十二条第五項第二号 (Article 12, paragraph (5), item (ii)), art-12/par-5/item-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-5/item-2 - art-12/par-5/item-2: 次項 → 印紙税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12/par-6 - art-12/par-6: 前項 → 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/20291211_507AC0000000013/text/ch-3#art-12/par-5 - art-12/par-7: 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/20291211_507AC0000000013/text/ch-3#art-12/par-1 - art-14/par-1: 第十条第四項 → 印紙税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-4 - art-14/par-1: この条 → 印紙税法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-14 - art-14/par-1: 第十一条 → 印紙税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-11 - art-14/par-1: 第十二条 → 印紙税法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-12 - art-14/par-1: 国税通則法（昭和三十七年法律第六十六号）第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2 - art-14/par-1: 第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3 - art-14/par-1: 同法第二十四条から第二十六条まで → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24 - art-14/par-1: 同法第二十四条から第二十六条まで → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-14/par-1: 同法第二十四条から第二十六条まで → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26 - art-14/par-1: 第二十条 → 印紙税法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-4#art-20 - art-14/par-2: 第九条第二項 → 印紙税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9/par-2 - art-14/par-2: 第十条第四項 → 印紙税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-10/par-4 - art-14/par-2: 第九条第一項 → 印紙税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-9/par-1 - art-14/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/20291211_507AC0000000013/text/ch-3#art-10/par-1 - art-14/par-2: 前項 → 印紙税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-14/par-1 - art-14/par-3: 第一項 → 印紙税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-14/par-1 - art-14/par-3: 前項 → 印紙税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/stamp-tax-act/amendments/20291211_507AC0000000013/text/ch-3#art-14/par-2 - art-14/par-3: 国税通則法第五十六条から第五十八条まで → 国税通則法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/national-tax-general-rules-act/art-56 · https://japanlaw.org/l/337AC0000000066/art-56 - art-14/par-3: 国税通則法第五十六条から第五十八条まで → 国税通則法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/national-tax-general-rules-act/art-57 · https://japanlaw.org/l/337AC0000000066/art-57 - art-14/par-3: 国税通則法第五十六条から第五十八条まで → 国税通則法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/national-tax-general-rules-act/art-58 · https://japanlaw.org/l/337AC0000000066/art-58 --- ## 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/342AC0000000023/20291211_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-20261104T155636-002, translated 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-003, 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-20261104T155636-003, 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