# 印紙税法 / Stamp Tax Act — 第七十二条 (Supplementary Provisions, Article 72)

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- 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: 第七十二条 (Supplementary Provisions, Article 72)（印紙税法の一部改正に伴う経過措置） — address `suppl-4271-63/art-72`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-4271-63/art-72
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4271-63/art-72
- 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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### 第七十二条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-63/art-72 · https://japanlaw.org/en/stamp-tax-act/suppl-4271-63/art-72 · https://japanlaw.org/l/342AC0000000023/suppl-4271-63/art-72</sup>

**第一項**  存続中央会は、印紙税法の規定の適用については、同法別表第二に掲げる者とみなす。
<sup>suppl-4271-63/art-72/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4271-63/art-72/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4271-63/art-72/par-1</sup>
For the purpose of applying the provisions of the Stamp Tax Act, a continuing central association is deemed to be a person listed in Appended Table 2 of that Act.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4271-63/art-72/par-1: 同法別表第二 → 印紙税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/stamp-tax-act/appdx-2 · https://japanlaw.org/l/342AC0000000023/appdx-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-20261104T155636-013, translated 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-016, 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