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

This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-3541-76. 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: 附　則 (Supplementary Provisions) — address `suppl-3541-76`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-3541-76
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3541-76
- 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七六号
<sup>suppl-3541-76 · https://japanlaw.org/en/stamp-tax-act/suppl-3541-76 · https://japanlaw.org/l/342AC0000000023/suppl-3541-76</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3541-76/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3541-76/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-3541-76/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-3541-76/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3541-76/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3541-76/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**  第一条中昭和四十二年度以後における公共企業体職員等共済組合法に規定する共済組合が支給する年金の額の改定に関する法律の改正規定（同法第三条の九第一項及び第三条の十第一項の改正規定を除く。）、第二条中公共企業体職員等共済組合法第四十九条の次に一条を加える改正規定、同法第五十九条の三第一項各号の改正規定、同法第六十三条第二項を削る改正規定及び同法附則第六条の二第一項から第八項までの改正規定並びに附則第七条、第十二条、第十五条、第二十条、第二十二条及び第二十三条の規定　公布の日
  <sup>suppl-3541-76/art-1/par-1/item-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3541-76/art-1/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-3541-76/art-1/par-1/item-1</sup>
  the provisions in Article 1 amending the Act on the Revision of the Amounts of Pensions Paid by Mutual Aid Associations Prescribed in the Public Corporation Employees, etc. Mutual Aid Association Act from Fiscal Year 1967 Onward (excluding the provisions amending Article 3-9, paragraph (1) and Article 3-10, paragraph (1) of that Act), the provisions in Article 2 adding one Article after Article 49 of the Public Corporation Employees, etc. Mutual Aid Association Act, the provisions amending the items of Article 59-3, paragraph (1) of that Act, the provisions deleting Article 63, paragraph (2) of that Act and the provisions amending Article 6-2, paragraphs (1) through (8) of the Supplementary Provisions of that Act, and the provisions of Articles 7, 12, 15, 20, 22 and 23 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
