# 印紙税法 / Stamp Tax Act — 第七条 (Supplementary Provisions, Article 7)

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- 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: 第七条 (Supplementary Provisions, Article 7)（経過期間に係る旧法の適用関係） — address `suppl-3421-23/art-7`
- 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-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-7
- 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.

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### 第七条（経過期間に係る旧法の適用関係） — Application of the Former Act Concerning the Transitional Period
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-23/art-7 · https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-7 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-7</sup>

**第一項**  附則第四条、第五条第一項及び第二項並びに前条第二項において、旧法の規定には、附則第二条又は前条第一項の規定により従前の例によることとされる旧法の当該規定を含むものとする。
<sup>suppl-3421-23/art-7/par-1 · 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</sup>
In Article 4 and Article 5, paragraphs (1) and (2) of the Supplementary Provisions and in paragraph (2) of the preceding Article, the provisions of the Former Act include the relevant provisions of the Former Act that continue to govern as the provisions then in force pursuant to Article 2 of the Supplementary Provisions or paragraph (1) of the preceding Article.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3421-23/art-7/par-1: 附則第四条 → 印紙税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3421-23/art-4 — https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-4 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-4
- suppl-3421-23/art-7/par-1: 前条第二項 → 印紙税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), 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
- suppl-3421-23/art-7/par-1: 附則第二条 → 印紙税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3421-23/art-2 — https://japanlaw.org/en/stamp-tax-act/suppl-3421-23/art-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-2
- suppl-3421-23/art-7/par-1: 前条第一項 → 印紙税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), 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

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## 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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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
