# 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-4231-40. 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-4231-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-4231-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4231-40 - 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 平成二三年五月二日法律第四〇号 suppl-4231-40 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-40 · https://japanlaw.org/l/342AC0000000023/suppl-4231-40 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-40/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-40/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-40/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第十五条の規定は、総合特別区域法（平成二十三年法律第八十一号）の公布の日から施行する。 suppl-4231-40/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-40/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-40/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 15 of the Supplementary Provisions come into effect on the date of promulgation of the Act on Comprehensive Special Zones (Act No. 81 of 2011). machine translation, not official ### 第十三条（調整規定） — Adjustment Provisions caption: machine translation, not official suppl-4231-40/art-13 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-40/art-13 · https://japanlaw.org/l/342AC0000000023/suppl-4231-40/art-13 **第一項** この法律の施行の日が地域の自主性及び自立性を高めるための改革の推進を図るための関係法律の整備に関する法律（平成二十三年法律第三十七号）の施行の日前である場合には、前条のうち、障がい者制度改革推進本部等における検討を踏まえて障害保健福祉施策を見直すまでの間において障害者等の地域生活を支援するための関係法律の整備に関する法律附則第一条第三号の改正規定中「第七十三条」とあるのは「第七十四条」と、同法附則に三条を加える改正規定中「第七十三条」とあるのは「第七十四条」と、「第七十四条」とあるのは「第七十五条」と、「第七十五条」とあるのは「第七十六条」とする。 suppl-4231-40/art-13/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-40/art-13/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-40/art-13/par-1 If the date on which this Act comes into effect is before the date on which the Act on the Arrangement of Relevant Acts to Promote Reform for Enhancing the Autonomy and Independence of Local Communities (Act No. 37 of 2011) comes into effect, in the preceding Article, the phrase "Article 73" in the provisions amending Article 1, item (iii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts to Support the Community Life of Persons with Disabilities, etc. Until Health and Welfare Measures for Persons with Disabilities Are Reviewed Based on Deliberations at the Headquarters for the Promotion of Reform of the System for Persons with Disabilities, etc. is deemed to be replaced with "Article 74", and, in the provisions adding three Articles to the Supplementary Provisions of that Act, the phrase "Article 73" is deemed to be replaced with "Article 74", the phrase "Article 74" with "Article 75", and the phrase "Article 75" with "Article 76". machine translation, not official ### 第十六条（調整規定） — Adjustment Provisions caption: machine translation, not official suppl-4231-40/art-16 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-40/art-16 · https://japanlaw.org/l/342AC0000000023/suppl-4231-40/art-16 **第一項** この法律の施行の日が総合特別区域法の施行の日以後である場合には、附則第四条のうち印紙税法別表第三の改正規定中「から第十四号」とあるのは「から第十五号」と、「第十四号並びに第十五号」とあるのは「第十三号、第十五号並びに第十六号」とし、附則第五条のうち次の表の上欄に掲げる独立行政法人中小企業基盤整備機構法の改正規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 第十五条第一項の改正規定 第十六号を第十七号とし、第十三号から第十五号までを一号ずつ繰り下げ、第十二号 第十七号を第十八号とし、第十四号から第十六号までを一号ずつ繰り下げ、第十三号 十三　東日本大震災に対処するための特別の財政援助及び助成に関する法律（平成二十三年法律第四十号）第百三十条第一項の規定による特定の地域における工場又は事業場の整備等を行うこと。 十四　東日本大震災に対処するための特別の財政援助及び助成に関する法律（平成二十三年法律第四十号）第百三十条第一項の規定による特定の地域における工場又は事業場の整備等を行うこと。 第十五条第五項の改正規定 第十三号 第十四号 第十七条第二項の改正規定 第十五条第一項第十三号及び第十四号」を「第十五条第一項第十四号及び第十五号」に、「同条第一項第十五号」を「同条第一項第十六号 第十五条第一項第十四号及び第十五号」を「第十五条第一項第十五号及び第十六号」に、「同条第一項第十六号」を「同条第一項第十七号 第十八条第一項第一号の改正規定 及び第十二号」を「から第十三号まで 第十三号」を「第十四号 同項第十五号」を「同項第十六号 同項第十六号」を「同項第十七号 第十八条第一項第二号の改正規定 同項第十五号」を「同項第十六号 同項第十六号」を「同項第十七号 第十八条第一項第三号の改正規定 第十五条第一項第十五号」を「第十五条第一項第十六号 第十五条第一項第十六号」を「第十五条第一項第十七号 第十八条第一項第四号の改正規定 第十五条第一項第十三号」を「第十五条第一項第十四号 第十五条第一項第十四号」を「第十五条第一項第十五号 同項第十五号」を「同項第十六号 同項第十六号」を「同項第十七号 第十八条第一項第五号の改正規定 第十五条第一項第十四号」を「第十五条第一項第十五号 第十五条第一項第十五号」を「第十五条第一項第十六号 同項第十五号」を「同項第十六号 同項第十六号」を「同項第十七号 第二十二条第一項の改正規定 第十四号」を「第十五号 第十五号」を「第十六号 附則第十四条の表第十八条第一項第一号の項の改正規定 第十二号」を「第十三号まで 第十三号」を「第十四号 附則第十四条の表第二十二条第一項の項の改正規定 第十四号」を「第十五号 第十五号」を「第十六号 suppl-4231-40/art-16/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-40/art-16/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-40/art-16/par-1 If the date on which this Act comes into effect is on or after the date on which the Act on Comprehensive Special Zones comes into effect, in the provisions amending Appended Table 3 of the Stamp Tax Act in Article 4 of the Supplementary Provisions, the phrase "through item (xiv)" is deemed to be replaced with "through item (xv)", and the phrase "item (xiv) and item (xv)" with "item (xiii), item (xv) and item (xvi)", and, in the provisions of Article 5 of the Supplementary Provisions amending the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency that are listed in the left-hand column of the following table, the words listed in the middle column of that table are deemed to be replaced with the words listed in the right-hand column of that table. The provisions amending Article 15, paragraph (1) making item (xvi) item (xvii), moving items (xiii) through (xv) down by one item each, and item (xii) making item (xvii) item (xviii), moving items (xiv) through (xvi) down by one item each, and item (xiii) (xiii) Carrying out the development, etc. of factories or business establishments in specified areas under the provisions of Article 130, paragraph (1) of the Act on Special Fiscal Aid and Subsidies for Recovery from the Great East Japan Earthquake (Act No. 40 of 2011). (xiv) Carrying out the development, etc. of factories or business establishments in specified areas under the provisions of Article 130, paragraph (1) of the Act on Special Fiscal Aid and Subsidies for Recovery from the Great East Japan Earthquake (Act No. 40 of 2011). The provisions amending Article 15, paragraph (5) item (xiii) item (xiv) The provisions amending Article 17, paragraph (2) Article 15, paragraph (1), items (xiii) and (xiv)" with "Article 15, paragraph (1), items (xiv) and (xv)", and "that Article, paragraph (1), item (xv)" with "that Article, paragraph (1), item (xvi) Article 15, paragraph (1), items (xiv) and (xv)" with "Article 15, paragraph (1), items (xv) and (xvi)", and "that Article, paragraph (1), item (xvi)" with "that Article, paragraph (1), item (xvii) The provisions amending Article 18, paragraph (1), item (i) and item (xii)" with "through item (xiii) item (xiii)" with "item (xiv) that paragraph, item (xv)" with "that paragraph, item (xvi) that paragraph, item (xvi)" with "that paragraph, item (xvii) The provisions amending Article 18, paragraph (1), item (ii) that paragraph, item (xv)" with "that paragraph, item (xvi) that paragraph, item (xvi)" with "that paragraph, item (xvii) The provisions amending Article 18, paragraph (1), item (iii) Article 15, paragraph (1), item (xv)" with "Article 15, paragraph (1), item (xvi) Article 15, paragraph (1), item (xvi)" with "Article 15, paragraph (1), item (xvii) The provisions amending Article 18, paragraph (1), item (iv) Article 15, paragraph (1), item (xiii)" with "Article 15, paragraph (1), item (xiv) Article 15, paragraph (1), item (xiv)" with "Article 15, paragraph (1), item (xv) that paragraph, item (xv)" with "that paragraph, item (xvi) that paragraph, item (xvi)" with "that paragraph, item (xvii) The provisions amending Article 18, paragraph (1), item (v) Article 15, paragraph (1), item (xiv)" with "Article 15, paragraph (1), item (xv) Article 15, paragraph (1), item (xv)" with "Article 15, paragraph (1), item (xvi) that paragraph, item (xv)" with "that paragraph, item (xvi) that paragraph, item (xvi)" with "that paragraph, item (xvii) The provisions amending Article 22, paragraph (1) item (xiv)" with "item (xv) item (xv)" with "item (xvi) The provisions amending the row for Article 18, paragraph (1), item (i) in the table in Article 14 of the Supplementary Provisions item (xii)" with "through item (xiii) item (xiii)" with "item (xiv) The provisions amending the row for Article 22, paragraph (1) in the table in Article 14 of the Supplementary Provisions item (xiv)" with "item (xv) item (xv)" with "item (xvi) machine translation, not official **第二項** 前項の場合において、前条の規定は、適用しない。 suppl-4231-40/art-16/par-2 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-40/art-16/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-4231-40/art-16/par-2 In the case referred to in the preceding paragraph, the provisions of the preceding Article do not apply. machine translation, not official --- ## Cites - suppl-4231-40/art-16/par-1: 東日本大震災に対処するための特別の財政援助及び助成に関する法律（平成二十三年法律第四十号）第百三十条第一項 → e-Gov law 423AC0000000040, 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — not held in this collection - suppl-4231-40/art-16/par-2: 前項 → 印紙税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4231-40/art-16/par-1 — https://japanlaw.org/en/stamp-tax-act/suppl-4231-40/art-16/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-40/art-16/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 印紙税法 附則第十六条第二項（調整規定） — https://japanlaw.org/en/stamp-tax-act/suppl-4231-40/art-16/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-4231-40/art-16/par-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-20261104T155636-005, 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-20261104T155636-014, 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-20261104T155636-014, 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