# 印紙税法 / Stamp Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（税印による納付の特例に関する経過措置） — address `suppl-3561-10/art-3` - 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/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-3 - 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 --- ## 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 ## Cited by 1 provision cites 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 --- ## 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 - 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