# 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-4161-35. 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-4161-35`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-4161-35
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4161-35
- 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 平成一六年四月二一日法律第三五号
<sup>suppl-4161-35 · https://japanlaw.org/en/stamp-tax-act/suppl-4161-35 · https://japanlaw.org/l/342AC0000000023/suppl-4161-35</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-35/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4161-35/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4161-35/art-1</sup>

**第一項**  この法律は、次の各号に掲げる区分に応じ、当該各号に定める日又は時から施行する。
<sup>suppl-4161-35/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4161-35/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4161-35/art-1/par-1</sup>
This Act comes into effect on the dates or at the times specified in the following items, according to the categories of provisions set forth in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-4161-35/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる規定以外の規定　独立行政法人中小企業基盤整備機構（以下「機構」という。）の成立の時
  <sup>suppl-4161-35/art-1/par-1/item-2 · https://japanlaw.org/en/stamp-tax-act/suppl-4161-35/art-1/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/suppl-4161-35/art-1/par-1/item-2</sup>
  provisions other than those set forth in the preceding item: the time of the establishment of the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN (hereinafter referred to as "the Organization").
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4161-35/art-1/par-1/item-2: 前号 → 印紙税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4161-35/art-1/par-1/item-1 — https://japanlaw.org/en/stamp-tax-act/suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-4161-35/art-1/par-1/item-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 印紙税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/stamp-tax-act/suppl-4161-35/art-1/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/suppl-4161-35/art-1/par-1/item-2

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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-20261104T155636-005, translated 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-012, 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