# 印紙税法 / Stamp Tax Act — 第十四条 (Article 14)

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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: 第十四条 (Article 14)（過誤納の確認等） — address `art-14`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-14
- 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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### 第十四条（過誤納の確認等） — Confirmation of Overpayment or Payment by Mistake, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-14 · https://japanlaw.org/en/stamp-tax-act/art-14 · https://japanlaw.org/l/342AC0000000023/art-14</sup>

**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。
<sup>art-14/par-1 · https://japanlaw.org/en/stamp-tax-act/art-14/par-1 · https://japanlaw.org/l/342AC0000000023/art-14/par-1</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>art-14/par-2 · https://japanlaw.org/en/stamp-tax-act/art-14/par-2 · https://japanlaw.org/l/342AC0000000023/art-14/par-2</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>art-14/par-3 · https://japanlaw.org/en/stamp-tax-act/art-14/par-3 · https://japanlaw.org/l/342AC0000000023/art-14/par-3</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- 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/art-10/par-4 · https://japanlaw.org/l/342AC0000000023/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/art-14 · https://japanlaw.org/l/342AC0000000023/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/art-11 · https://japanlaw.org/l/342AC0000000023/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/art-12 · https://japanlaw.org/l/342AC0000000023/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/art-20 · https://japanlaw.org/l/342AC0000000023/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/art-9/par-2 · https://japanlaw.org/l/342AC0000000023/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/art-10/par-4 · https://japanlaw.org/l/342AC0000000023/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/art-9/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-10/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-14/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-14/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-14/par-2 · https://japanlaw.org/l/342AC0000000023/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

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 印紙税法 第十四条第一項（過誤納の確認等） — https://japanlaw.org/en/stamp-tax-act/art-14/par-1 · https://japanlaw.org/l/342AC0000000023/art-14/par-1
- 印紙税法 第十四条第二項（過誤納の確認等） — https://japanlaw.org/en/stamp-tax-act/art-14/par-2 · https://japanlaw.org/l/342AC0000000023/art-14/par-2
- 印紙税法 第十四条第三項（過誤納の確認等） — https://japanlaw.org/en/stamp-tax-act/art-14/par-3 · https://japanlaw.org/l/342AC0000000023/art-14/par-3
- 印紙税法 第二十一条第一項第二号 — https://japanlaw.org/en/stamp-tax-act/art-21/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-21/par-1/item-2
- 租税特別措置法 附則第九十四条第二項（印紙税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-2

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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-20261104T155636-003, 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