# 印紙税法 / Stamp Tax Act — 第一条 (Article 1)

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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: 第一条 (Article 1)（趣旨） — address `art-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-1
- 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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### 第一条（趣旨） — Purpose
<sup>caption: machine translation, not official</sup>
<sup>art-1 · https://japanlaw.org/en/stamp-tax-act/art-1 · https://japanlaw.org/l/342AC0000000023/art-1</sup>

**第一項**  この法律は、印紙税の課税物件、納税義務者、課税標準、税率、納付及び申告の手続その他印紙税の納税義務の履行について必要な事項を定めるものとする。
<sup>art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/art-1/par-1</sup>
This Act is to prescribe the objects of taxation, taxpayers, tax base, tax rates, procedures for payment and return, and other matters necessary for the performance of the obligation to pay stamp tax.
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 印紙税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/342AC0000000023/20261001_507AC0000000070), 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-20261104T155636-001, 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