# 印紙税法 / Stamp Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（総会等の委任状に関する経過規定） — address `suppl-3421-23/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-3 - 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. --- ### 第三条（総会等の委任状に関する経過規定） — Transitional Provisions on Powers of Attorney for General Meetings, etc. caption: machine translation, not official suppl-3421-23/art-3 · https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-3 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-3 **第一項** 新法第四条第二項の規定は、同項の総会等が適用日以後に開始される場合について適用する。この場合において、同項の承認を受けた者が同日前に受け取つた当該承認に係る委任状については、同日に受け取つたものとみなす。 suppl-3421-23/art-3/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-3/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-3/par-1 The provisions of Article 4, paragraph (2) of the New Act apply to cases where the general meeting, etc. referred to in that paragraph begins on or after the application date. In this case, a power of attorney relating to the approval referred to in that paragraph that a person who obtained that approval received before that date is deemed to have been received on that date. machine translation, not official --- ## Cites - suppl-3421-23/art-3/par-1: 新法第四条第二項 → 印紙税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/stamp-tax-act/art-4/par-2 · https://japanlaw.org/l/342AC0000000023/art-4/par-2 --- ## 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-20261104T155636-005, 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