# 印紙税法 / Stamp Tax Act — 第三十五条 (Supplementary Provisions, Article 35) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-4231-114/art-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: 第三十五条 (Supplementary Provisions, Article 35)（印紙税法の一部改正に伴う経過措置） — address `suppl-4231-114/art-35` - 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/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4231-114/art-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. --- ### 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 ## 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 --- ## 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-20261104T155636-013, 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