# 印紙税法 / Stamp Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-3621-96/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3621-96/art-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-3621-96/art-1 - e-Gov law ID: 342AC0000000023 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3621-96/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3621-96/art-1 **第一項** この法律は、昭和六十二年十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。 suppl-3621-96/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3621-96/art-1/par-1 This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 略 suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3621-96/art-1/par-1/item-1 Omitted machine translation, not official **二** 次に掲げる規定　昭和六十三年一月一日 suppl-3621-96/art-1/par-1/item-2 · https://japanlaw.org/en/stamp-tax-act/suppl-3621-96/art-1/par-1/item-2 the following provisions: January 1, 1988 machine translation, not official **イ及びロ** 略 suppl-3621-96/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/stamp-tax-act/suppl-3621-96/art-1/par-1/item-2/sub-1 Omitted machine translation, not official **ハ** 第七条中印紙税法別表第一課税物件表の適用に関する通則中４ホを４ヘとし、４ニを４ホとし、４ハの次に次のように加える改正規定 suppl-3621-96/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/stamp-tax-act/suppl-3621-96/art-1/par-1/item-2/sub-2 the provisions in Article 7 amending the General Rules for Applying the Table of Objects of Taxation of Appended Table 1 of the Stamp Tax Act by redesignating General Rule 4(e) as General Rule 4(f), redesignating General Rule 4(d) as General Rule 4(e), and adding the following after General Rule 4(c). machine translation, not official --- ## Cites - suppl-3621-96/art-1/par-1/item-2/sub-2: 印紙税法別表第一 → 印紙税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/stamp-tax-act/appdx-1 --- ## 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-20261104T155636-008, 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