# 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-4231-114. 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-4231-114` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-4231-114 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4231-114 - 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 平成二三年一二月二日法律第一一四号 suppl-4231-114 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-114/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-1 **第一項** この法律は、公布の日から施行する。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-4231-114/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一から四まで** 略 suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-1/par-1/item-1-to-4 Omitted machine translation, not official **五** 次に掲げる規定　平成二十五年一月一日 suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-1/par-1/item-5 the following provisions: January 1, 2013: machine translation, not official **イからワまで** 略 suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **カ** 第十六条及び附則第三十五条の規定 suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-1/par-1/item-5/sub-2 the provisions of Article 16 and Article 35 of the Supplementary Provisions. machine translation, not official ### 第三十五条（印紙税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act caption: machine translation, not official suppl-4231-114/art-35 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-35 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-35 **第一項** 平成二十四年十二月三十一日以前に第十六条の規定による改正前の印紙税法（以下「旧印紙税法」という。）第二十一条第一項各号に規定する者に対して行った同項の規定による質問又は検査（同日後引き続き行われる調査（同日以前にこれらの者に対して当該調査に係る同項の規定による質問又は検査を行っていたものに限る。）に係るものを含む。）については、なお従前の例による。 suppl-4231-114/art-35/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-35/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-35/par-1 With respect to questions or inspections under the provisions of Article 21, paragraph (1) of the Stamp Tax Act prior to its amendment by the provisions of Article 16 (hereinafter referred to as the "Former Stamp Tax Act") conducted on or before December 31, 2012 with respect to the persons prescribed in the items of that paragraph (including those relating to an investigation continuing to be conducted after that date (limited to an investigation for which questions or inspections under the provisions of that paragraph relating to that investigation had been conducted with respect to those persons on or before that date)), the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十四年十二月三十一日以前に提出された旧印紙税法第二十一条第一項第一号に規定する物件又は同項第二号に規定する課税文書若しくはその写しに係る同項の規定による留置きについては、なお従前の例による。 suppl-4231-114/art-35/par-2 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-35/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-35/par-2 With respect to the retention, under the provisions of Article 21, paragraph (1) of the Former Stamp Tax Act, of the objects prescribed in item (i) of that paragraph, or the taxable documents prescribed in item (ii) of that paragraph or copies thereof, submitted on or before December 31, 2012, the provisions then in force continue to govern. machine translation, not official ### 第百四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4231-114/art-104 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-104 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-104 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけ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-4231-114/art-104/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-104/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011 caption: machine translation, not official suppl-4231-114/art-104-2 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-104-2 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-104-2 **第一項** この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。 suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-104-2/par-1 Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第百五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4231-114/art-105 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-105 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-105 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4231-114/art-105/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-105/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-105/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第百六条（納税環境の整備に向けた検討） — Review Toward Improving the Tax Payment Environment caption: machine translation, not official suppl-4231-114/art-106 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-106 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-106 **第一項** 政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。 suppl-4231-114/art-106/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-106/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-106/par-1 The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration. machine translation, not official --- ## Cites - suppl-4231-114/art-1/par-1/item-5/sub-2: 附則第三十五条 → 印紙税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4231-114/art-35 — https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-35 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-35 - suppl-4231-114/art-104/par-1: 附則第一条 → 印紙税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-114/art-1 — https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-1 - suppl-4231-114/art-104/par-1: この条 → 印紙税法 附則第百四条 (Supplementary Provisions, Article 104), suppl-4231-114/art-104 — https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-104 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-104 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 印紙税法 附則第一条第一項第五号カ（施行期日） — https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-1/par-1/item-5/sub-2 - 印紙税法 附則第百四条第一項（罰則に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-104/par-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-20261104T155636-007, translated 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-008, translated 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-010, translated 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-013, translated 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-015, 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-20261104T155636-015, 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