# 印紙税法 / Stamp Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-3541-72`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-3541-72
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3541-72
- 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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## 附　則 昭和五四年一二月二八日法律第七二号
<sup>suppl-3541-72 · https://japanlaw.org/en/stamp-tax-act/suppl-3541-72 · https://japanlaw.org/l/342AC0000000023/suppl-3541-72</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3541-72/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3541-72/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-3541-72/art-1</sup>

**第一項**  この法律は、昭和五十五年一月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3541-72/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3541-72/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3541-72/art-1/par-1</sup>
This Act comes into effect on January 1, 1980; provided, however, that the provisions set out in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第一条の規定（同条中昭和四十二年度以後における国家公務員共済組合等からの年金の額の改定に関する法律第十一条第三項、第十一条の二第三項及び第十一条の三第四項の改正規定を除く。）、第二条中国家公務員共済組合法第二十一条第一項第三号及び第八十八条の五第一項の改正規定、同法第九十八条第二項を削る改正規定、同法第百条第三項、第百二条第三項、第百十一条第四項及び第九項並びに附則第三条の二の改正規定、同条を附則第三条の三とし、附則第三条の次に一条を加える改正規定並びに同法附則第十四条の二を削り、附則第十四条の三を附則第十四条の二とする改正規定、第三条中国家公務員共済組合法の長期給付に関する施行法第十一条第二項、第四項、第六項及び第七項、第二十二条第二項、第三項及び第五項、第三十一条第二項から第五項まで、第三十三条並びに第四十五条第二項、第六項及び第七項の改正規定並びに同法別表の改正規定（同表の備考四の改正規定を除く。）、第四条の規定並びに次項、附則第八条、第九条、第十六条、第十八条、第十九条、第二十一条、第二十二条、第二十四条及び第二十五条の規定　公布の日
  <sup>suppl-3541-72/art-1/par-1/item-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3541-72/art-1/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-3541-72/art-1/par-1/item-1</sup>
  the provisions of Article 1 (excluding the provisions in that Article amending Article 11, paragraph (3), Article 11-2, paragraph (3) and Article 11-3, paragraph (4) of the Act on the Revision of the Amounts of Pensions from National Public Servants Mutual Aid Associations, etc. from Fiscal Year 1967 Onward), the provisions in Article 2 amending Article 21, paragraph (1), item (iii) and Article 88-5, paragraph (1) of the National Public Officers Mutual Aid Association Act, the provisions deleting Article 98, paragraph (2) of that Act, the provisions amending Article 100, paragraph (3), Article 102, paragraph (3), and Article 111, paragraphs (4) and (9) of that Act and Article 3-2 of the Supplementary Provisions of that Act, the provisions renumbering Article 3-2 of the Supplementary Provisions of that Act as Article 3-3 and adding one Article after Article 3 of the Supplementary Provisions of that Act, and the provisions deleting Article 14-2 of the Supplementary Provisions of that Act and renumbering Article 14-3 of the Supplementary Provisions as Article 14-2, the provisions in Article 3 amending Article 11, paragraphs (2), (4), (6) and (7), Article 22, paragraphs (2), (3) and (5), Article 31, paragraphs (2) through (5), Article 33, and Article 45, paragraphs (2), (6) and (7) of the Act for Enforcement in Relation to Long-term Benefit under the National Public Officers Mutual Aid Association Act and the provisions amending the Appended Table of that Act (excluding the provisions amending Note 4 of that Table), the provisions of Article 4, and the provisions of the following paragraph and Articles 8, 9, 16, 18, 19, 21, 22, 24 and 25 of the Supplementary Provisions: the date of promulgation.
  <sup>machine translation, not official</sup>

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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-20261104T155636-007, 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
