# 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-3561-10. 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-3561-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-3561-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3561-10 - 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. --- ## 附　則 昭和五六年三月三一日法律第一〇号 suppl-3561-10 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3561-10/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-1 **第一項** この法律は、昭和五十六年四月一日から施行する。 suppl-3561-10/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-1/par-1 This Act comes into effect as of April 1, 1981. machine translation, not official ### 第二条（一般的経過措置） — General Transitional Measures caption: machine translation, not official suppl-3561-10/art-2 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-2 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-2 **第一項** この附則に別段の定めがある場合を除き、改正後の印紙税法（以下「新法」という。）の規定は、昭和五十六年五月一日（以下「指定日」という。）以後に作成される文書について適用し、指定日前に作成される文書に係る印紙税については、なお従前の例による。 suppl-3561-10/art-2/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-2/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Stamp Tax Act after the amendment (hereinafter referred to as the "New Act") apply to documents prepared on or after May 1, 1981 (hereinafter referred to as the "designated day"), and the provisions then in force continue to govern the stamp tax on documents prepared before the designated day. machine translation, not official ### 第三条（税印による納付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment by Tax Seal caption: machine translation, not official suppl-3561-10/art-3 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-3 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-3 **第一項** 改正前の印紙税法（以下「旧法」という。）第九条第一項の請求に基づき税印が押されている文書のうち指定日以後に作成されるものに係る新法第七条の規定により算出した場合における印紙税額と旧法第七条の規定により算出した場合における印紙税額との差額に相当する印紙税額の納付については、新法第八条から第十一条までの規定の例による。 suppl-3561-10/art-3/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-3/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-3/par-1 With respect to documents on which a tax seal has been affixed on the basis of a request under Article 9, paragraph (1) of the Stamp Tax Act before the amendment (hereinafter referred to as the "Former Act"), among those prepared on or after the designated day, the payment of the amount of stamp tax equivalent to the difference between the amount of stamp tax where calculated under Article 7 of the New Act and the amount of stamp tax where calculated under Article 7 of the Former Act is to follow the provisions of Articles 8 through 11 of the New Act. machine translation, not official **第二項** 前項の場合において、旧法の規定には、前条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。 suppl-3561-10/art-3/par-2 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-3/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-3/par-2 In the case referred to in the preceding paragraph, 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 the preceding Article. machine translation, not official ### 第四条（過怠税の徴収に関する経過措置） — Transitional Measures Concerning Collection of Negligence Tax caption: machine translation, not official suppl-3561-10/art-4 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4 **第一項** 指定日前に作成された課税文書で当該課税文書に係る印紙税を納付しなかつたものに係る過怠税の徴収については、指定日以後においては、新法第二十条の規定を適用する。この場合において、同条第四項中「千円」とあるのは、「五百円」とする。 suppl-3561-10/art-4/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-1 Concerning the collection of negligence tax on a taxable document prepared before the designated day for which the stamp tax on the taxable document was not paid, Article 20 of the New Act applies on or after the designated day. In this case, the phrase "1,000 yen" in paragraph (4) of that Article is deemed to be replaced with "500 yen". machine translation, not official **第二項** 指定日以後、新法第二十条の規定により、指定日前に作成された課税文書で当該課税文書に係る印紙税を納付しなかつたものに係る過怠税（以下この項において「旧過怠税」という。）及び指定日以後に作成された課税文書で当該課税文書に係る印紙税を納付しなかつたものに係る過怠税（以下この項において「新過怠税」という。）を同時に徴収する場合（旧過怠税及び新過怠税で同条第五項の規定により同条第四項の規定の適用がないものとされるもののみを同時に徴収する場合を除く。）における同項に規定する過怠税の合計額については、同項の規定にかかわらず、次に定めるところによる。 suppl-3561-10/art-4/par-2 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-2 On or after the designated day, in the case of collecting simultaneously, pursuant to Article 20 of the New Act, negligence tax on a taxable document prepared before the designated day for which the stamp tax on the taxable document was not paid (hereinafter in this paragraph referred to as "former negligence tax") and negligence tax on a taxable document prepared on or after the designated day for which the stamp tax on the taxable document was not paid (hereinafter in this paragraph referred to as "new negligence tax") (excluding the case of collecting simultaneously only former negligence tax and new negligence tax to which, pursuant to Article 20, paragraph (5) of the New Act, paragraph (4) of that Article is not to apply), the total amount of negligence tax prescribed in that paragraph is, notwithstanding the provisions of that paragraph, as provided in the following: machine translation, not official **一** 当該過怠税の合計額に新過怠税（新法第二十条第二項の規定の適用を受けたものを除く。）の額が含まれている場合において、当該過怠税の合計額が千円に満たないときは、これを千円とする。 suppl-3561-10/art-4/par-2/item-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-2/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-2/item-1 where the total amount of that negligence tax includes the amount of new negligence tax (excluding that to which Article 20, paragraph (2) of the New Act applied), if the total amount of that negligence tax is less than 1,000 yen, it is 1,000 yen; machine translation, not official **二** 前号に規定する場合以外の場合において、当該過怠税の合計額が五百円に満たないときは、これを五百円とする。 suppl-3561-10/art-4/par-2/item-2 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-2/item-2 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-2/item-2 in a case other than that prescribed in the preceding item, if the total amount of that negligence tax is less than 500 yen, it is 500 yen. machine translation, not official ### 第五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3561-10/art-5 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-5 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-5 **第一項** この法律の施行前にした行為及びこの附則の規定により従前の例によることとされる印紙税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3561-10/art-5/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-5/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-5/par-1 The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act in relation to stamp tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions. machine translation, not official --- ## Cites - suppl-3561-10/art-3/par-1: 新法第七条 → 印紙税法 第七条 (Article 7), art-7 — https://japanlaw.org/en/stamp-tax-act/art-7 · https://japanlaw.org/l/342AC0000000023/art-7 - suppl-3561-10/art-3/par-1: 新法第八条から第十一条まで → 印紙税法 第十条 (Article 10), art-10 — https://japanlaw.org/en/stamp-tax-act/art-10 · https://japanlaw.org/l/342AC0000000023/art-10 - suppl-3561-10/art-3/par-1: 新法第八条から第十一条まで → 印紙税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/stamp-tax-act/art-11 · https://japanlaw.org/l/342AC0000000023/art-11 - suppl-3561-10/art-3/par-1: 新法第八条から第十一条まで → 印紙税法 第八条 (Article 8), art-8 — https://japanlaw.org/en/stamp-tax-act/art-8 · https://japanlaw.org/l/342AC0000000023/art-8 - suppl-3561-10/art-3/par-1: 新法第八条から第十一条まで → 印紙税法 第九条 (Article 9), art-9 — https://japanlaw.org/en/stamp-tax-act/art-9 · https://japanlaw.org/l/342AC0000000023/art-9 - suppl-3561-10/art-3/par-2: 前項 → 印紙税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3561-10/art-3/par-1 — https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-3/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-3/par-1 - suppl-3561-10/art-3/par-2: 前条 → 印紙税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3561-10/art-2 — https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-2 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-2 - suppl-3561-10/art-4/par-1: 新法第二十条 → 印紙税法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/stamp-tax-act/art-20 · https://japanlaw.org/l/342AC0000000023/art-20 - suppl-3561-10/art-4/par-1: 同条第四項 → 印紙税法 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/en/stamp-tax-act/art-20/par-4 · https://japanlaw.org/l/342AC0000000023/art-20/par-4 - suppl-3561-10/art-4/par-2: 新法第二十条 → 印紙税法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/stamp-tax-act/art-20 · https://japanlaw.org/l/342AC0000000023/art-20 - suppl-3561-10/art-4/par-2: この項 → 印紙税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3561-10/art-4/par-2 — https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-2 - suppl-3561-10/art-4/par-2: 同条第五項 → 印紙税法 第二十条第五項 (Article 20, paragraph (5)), art-20/par-5 — https://japanlaw.org/en/stamp-tax-act/art-20/par-5 · https://japanlaw.org/l/342AC0000000023/art-20/par-5 - suppl-3561-10/art-4/par-2: 同条第四項 → 印紙税法 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/en/stamp-tax-act/art-20/par-4 · https://japanlaw.org/l/342AC0000000023/art-20/par-4 - suppl-3561-10/art-4/par-2/item-1: 新法第二十条第二項 → 印紙税法 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/en/stamp-tax-act/art-20/par-2 · https://japanlaw.org/l/342AC0000000023/art-20/par-2 - suppl-3561-10/art-4/par-2/item-2: 前号 → 印紙税法 附則第四条第二項第一号 (Supplementary Provisions, Article 4, paragraph (2), item (i)), suppl-3561-10/art-4/par-2/item-1 — https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-2/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-2/item-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 印紙税法 附則第三条第二項（税印による納付の特例に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-3/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-3/par-2 - 印紙税法 附則第四条第二項（過怠税の徴収に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-2 - 印紙税法 附則第四条第二項第二号（過怠税の徴収に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4/par-2/item-2 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4/par-2/item-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 - claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-007, 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-20261104T155636-007, 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