# 印紙税法 / Stamp Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（預貯金通帳に関する経過規定） — address `suppl-3421-23/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6 - 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. --- ### 第六条（預貯金通帳に関する経過規定） — Transitional Provisions on Savings Passbooks caption: machine translation, not official suppl-3421-23/art-6 · https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-6 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6 **第一項** 新法第十二条の規定は、昭和四十三年四月一日以後に作成される預貯金通帳について適用し、同日前に作成される旧法第六条ノ二の承認を受けた預貯金通帳に係る印紙税については、なお従前の例による。 suppl-3421-23/art-6/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-6/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6/par-1 The provisions of Article 12 of the New Act apply to savings passbooks prepared on or after April 1, 1968, and the provisions then in force continue to govern stamp tax on savings passbooks that have received the approval under Article 6-2 of the Former Act and are prepared before that date. machine translation, not official **第二項** 適用日において旧法第六条ノ二の承認を受けている者が、当該承認に係る預貯金通帳で同条の表示がされたものを昭和四十三年四月一日以後継続して使用する場合において、当該預貯金通帳につき新法第十二条第一項の承認を受けたときは、同条第七項の規定の適用上、当該預貯金通帳については、当該承認の日の属する年の前年においても同条第一項の承認を受け同条第三項の表示をしているものとみなす。 suppl-3421-23/art-6/par-2 · https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-6/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6/par-2 Where a person who holds the approval under Article 6-2 of the Former Act on the application date continues to use, on or after April 1, 1968, a savings passbook relating to that approval that bears the indication under that Article, and obtains the approval under Article 12, paragraph (1) of the New Act for that savings passbook, that savings passbook is deemed, for the purpose of applying paragraph (7) of that Article, to have been approved under paragraph (1) of that Article and to bear the indication under paragraph (3) of that Article also in the year preceding the year that includes the day of that approval. machine translation, not official --- ## Cites - suppl-3421-23/art-6/par-1: 新法第十二条 → 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 - suppl-3421-23/art-6/par-2: 新法第十二条第一項 → 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 - suppl-3421-23/art-6/par-2: 同条第七項 → 印紙税法 第十二条第七項 (Article 12, paragraph (7)), art-12/par-7 — https://japanlaw.org/en/stamp-tax-act/art-12/par-7 · https://japanlaw.org/l/342AC0000000023/art-12/par-7 - suppl-3421-23/art-6/par-2: 同条第三項 → 印紙税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/stamp-tax-act/art-12/par-3 · https://japanlaw.org/l/342AC0000000023/art-12/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 印紙税法 附則第七条第一項（経過期間に係る旧法の適用関係） — https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-7/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-7/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-20261104T155636-005, 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