# 印紙税法 / Stamp Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-3561-10/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（過怠税の徴収に関する経過措置） — address `suppl-3561-10/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-4 - 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 --- ## Cites - 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 2 provisions cite this one. No official source publishes this direction. - 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-20261104T155636-007, 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