# 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-4231-82. 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-4231-82`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-4231-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4231-82
- 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 平成二三年六月三〇日法律第八二号
<sup>suppl-4231-82 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-82 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-1</sup>

**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。
<sup>suppl-4231-82/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-1/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　公布の日から起算して二月を経過した日
  <sup>suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-1/par-1/item-1</sup>
  the following provisions: the day on which two months have elapsed from the date of promulgation:
  <sup>machine translation, not official</sup>

    **イからワまで**  略
    <sup>suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-1/par-1/item-1/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **カ**  第十五条中印紙税法第二十三条の改正規定
    <sup>suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-1/par-1/item-1/sub-2</sup>
    the provisions of Article 15 that amend Article 23 of the Stamp Tax Act.
    <sup>machine translation, not official</sup>

### 第九十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-92 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-92 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-92</sup>

**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。
<sup>suppl-4231-82/art-92/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-92/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第九十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-93 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-93 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-93</sup>

**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。
<sup>suppl-4231-82/art-93/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-93/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-93/par-1</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4231-82/art-92/par-1: 附則第一条 → 印紙税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-82/art-1 — https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-1
- suppl-4231-82/art-92/par-1: この条 → 印紙税法 附則第九十二条 (Supplementary Provisions, Article 92), suppl-4231-82/art-92 — https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-92 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-92

## Cited by

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

- 印紙税法 附則第九十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4231-82/art-92/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
- This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04