# 印紙税法 / Stamp Tax Act — 第二十条 (Article 20) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/art-20. 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: 第二十条 (Article 20)（印紙納付に係る不納税額があつた場合の過怠税の徴収） — address `art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-20 - 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 caption: machine translation, not official art-20 · https://japanlaw.org/en/stamp-tax-act/art-20 · https://japanlaw.org/l/342AC0000000023/art-20 **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。 art-20/par-1 · https://japanlaw.org/en/stamp-tax-act/art-20/par-1 · https://japanlaw.org/l/342AC0000000023/art-20/par-1 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. machine translation, not official **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。 art-20/par-2 · https://japanlaw.org/en/stamp-tax-act/art-20/par-2 · https://japanlaw.org/l/342AC0000000023/art-20/par-2 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. machine translation, not official **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。 art-20/par-3 · https://japanlaw.org/en/stamp-tax-act/art-20/par-3 · https://japanlaw.org/l/342AC0000000023/art-20/par-3 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. machine translation, not official **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。 art-20/par-4 · https://japanlaw.org/en/stamp-tax-act/art-20/par-4 · https://japanlaw.org/l/342AC0000000023/art-20/par-4 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. machine translation, not official **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。 art-20/par-5 · https://japanlaw.org/en/stamp-tax-act/art-20/par-5 · https://japanlaw.org/l/342AC0000000023/art-20/par-5 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. machine translation, not official **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。 art-20/par-6 · https://japanlaw.org/en/stamp-tax-act/art-20/par-6 · https://japanlaw.org/l/342AC0000000023/art-20/par-6 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. machine translation, not official **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。 art-20/par-7 · https://japanlaw.org/en/stamp-tax-act/art-20/par-7 · https://japanlaw.org/l/342AC0000000023/art-20/par-7 The tax item of the negligence tax under paragraph (1) or (3) is stamp tax. machine translation, not official --- ## Cites - 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/art-8/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-20/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-8/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-8/par-2 · https://japanlaw.org/l/342AC0000000023/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/art-20/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-20/par-3 · https://japanlaw.org/l/342AC0000000023/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/art-20/par-4 · https://japanlaw.org/l/342AC0000000023/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/art-20/par-2 · https://japanlaw.org/l/342AC0000000023/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/art-20/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-20/par-3 · https://japanlaw.org/l/342AC0000000023/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/art-20/par-1 · https://japanlaw.org/l/342AC0000000023/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/art-20/par-3 · https://japanlaw.org/l/342AC0000000023/art-20/par-3 ## Cited by 9 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 第二十条第二項（印紙納付に係る不納税額があつた場合の過怠税の徴収） — https://japanlaw.org/en/stamp-tax-act/art-20/par-2 · https://japanlaw.org/l/342AC0000000023/art-20/par-2 - 印紙税法 第二十条第四項（印紙納付に係る不納税額があつた場合の過怠税の徴収） — https://japanlaw.org/en/stamp-tax-act/art-20/par-4 · https://japanlaw.org/l/342AC0000000023/art-20/par-4 - 印紙税法 第二十条第五項（印紙納付に係る不納税額があつた場合の過怠税の徴収） — https://japanlaw.org/en/stamp-tax-act/art-20/par-5 · https://japanlaw.org/l/342AC0000000023/art-20/par-5 - 印紙税法 第二十条第六項（印紙納付に係る不納税額があつた場合の過怠税の徴収） — https://japanlaw.org/en/stamp-tax-act/art-20/par-6 · https://japanlaw.org/l/342AC0000000023/art-20/par-6 - 印紙税法 第二十条第七項（印紙納付に係る不納税額があつた場合の過怠税の徴収） — https://japanlaw.org/en/stamp-tax-act/art-20/par-7 · https://japanlaw.org/l/342AC0000000023/art-20/par-7 - 印紙税法 附則第四条第一項（過怠税の徴収に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-1 - 印紙税法 附則第四条第二項（過怠税の徴収に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-2 - 印紙税法 附則第四条第二項第一号（過怠税の徴収に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-2/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-2/item-1 --- ## 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-20261104T155636-004, 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