# 印紙税法 / Stamp Tax Act — 第二十二条 (Article 22)

This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/art-22. 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: 第二十二条 (Article 22) — address `art-22`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/art-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-22
- 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.

---

### 第二十二条
<sup>art-22 · https://japanlaw.org/en/stamp-tax-act/art-22 · https://japanlaw.org/l/342AC0000000023/art-22</sup>

**第一項**  次の各号のいずれかに該当する者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>art-22/par-1 · https://japanlaw.org/en/stamp-tax-act/art-22/par-1 · https://japanlaw.org/l/342AC0000000023/art-22/par-1</sup>
A person who falls under any of the following items is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
<sup>machine translation, not official</sup>

  **一**  第八条第一項の規定による相当印紙の貼付けをしなかつた者
  <sup>art-22/par-1/item-1 · https://japanlaw.org/en/stamp-tax-act/art-22/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-22/par-1/item-1</sup>
  a person who has failed to affix corresponding revenue stamps under Article 8, paragraph (1);
  <sup>machine translation, not official</sup>

  **二**  第十一条第四項又は第十二条第五項の規定による申告書をその提出期限までに提出しなかつた者
  <sup>art-22/par-1/item-2 · https://japanlaw.org/en/stamp-tax-act/art-22/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-22/par-1/item-2</sup>
  a person who has failed to submit a return under Article 11, paragraph (4) or Article 12, paragraph (5) by the due date for its submission;
  <sup>machine translation, not official</sup>

  **三**  第十六条の規定に違反した者
  <sup>art-22/par-1/item-3 · https://japanlaw.org/en/stamp-tax-act/art-22/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/art-22/par-1/item-3</sup>
  a person who has violated Article 16;
  <sup>machine translation, not official</sup>

  **四**  第十八条第一項又は第二項の規定による帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿した者
  <sup>art-22/par-1/item-4 · https://japanlaw.org/en/stamp-tax-act/art-22/par-1/item-4 · https://japanlaw.org/l/342AC0000000023/art-22/par-1/item-4</sup>
  a person who has failed to make entries in books under Article 18, paragraph (1) or (2) or has made false entries, or has concealed the books.
  <sup>machine translation, not official</sup>

---

## Cites
- art-22/par-1/item-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-22/par-1/item-2: 第十一条第四項 → 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/art-11/par-4 · https://japanlaw.org/l/342AC0000000023/art-11/par-4
- art-22/par-1/item-2: 第十二条第五項 → 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/art-12/par-5 · https://japanlaw.org/l/342AC0000000023/art-12/par-5
- art-22/par-1/item-3: 第十六条 → 印紙税法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/stamp-tax-act/art-16 · https://japanlaw.org/l/342AC0000000023/art-16
- art-22/par-1/item-4: 第十八条第一項 → 印紙税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/stamp-tax-act/art-18/par-1 · https://japanlaw.org/l/342AC0000000023/art-18/par-1
- art-22/par-1/item-4: 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/art-18/par-2 · https://japanlaw.org/l/342AC0000000023/art-18/par-2

## Cited by

1 provision cites this one. No official source publishes this direction.

- 印紙税法 第二十四条第一項 — https://japanlaw.org/en/stamp-tax-act/art-24/par-1 · https://japanlaw.org/l/342AC0000000023/art-24/par-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