# 印紙税法 / Stamp Tax Act — 第十八条 (Article 18) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/art-18. 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: 第十八条 (Article 18)（記帳義務） — address `art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-18 - 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. --- ### 第十八条（記帳義務） — Obligation to Keep Books caption: machine translation, not official art-18 · https://japanlaw.org/en/stamp-tax-act/art-18 · https://japanlaw.org/l/342AC0000000023/art-18 **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。 art-18/par-1 · https://japanlaw.org/en/stamp-tax-act/art-18/par-1 · https://japanlaw.org/l/342AC0000000023/art-18/par-1 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. machine translation, not official **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。 art-18/par-2 · https://japanlaw.org/en/stamp-tax-act/art-18/par-2 · https://japanlaw.org/l/342AC0000000023/art-18/par-2 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. machine translation, not official --- ## Cites - 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/art-11/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-12/par-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 印紙税法 第十条第一項（印紙税納付計器の使用による納付の特例） — https://japanlaw.org/en/stamp-tax-act/art-10/par-1 · https://japanlaw.org/l/342AC0000000023/art-10/par-1 - 印紙税法 第十九条第一項第二号（申告義務等の承継） — https://japanlaw.org/en/stamp-tax-act/art-19/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-19/par-1/item-2 - 印紙税法 第二十二条第一項第四号 — https://japanlaw.org/en/stamp-tax-act/art-22/par-1/item-4 · https://japanlaw.org/l/342AC0000000023/art-22/par-1/item-4 --- ## 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 - This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04