# 印紙税法 / Stamp Tax Act — 第三十八条 (Supplementary Provisions, Article 38) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-4301-29/art-38. 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: 第三十八条 (Supplementary Provisions, Article 38)（印紙税法の一部改正に伴う経過措置） — address `suppl-4301-29/art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-4301-29/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4301-29/art-38 - 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. --- ### 第三十八条（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-4301-29/art-38 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-29/art-38 · https://japanlaw.org/l/342AC0000000023/suppl-4301-29/art-38 **第一項** 施行日前に課した、又は課すべきであった印紙税については、なお従前の例による。 suppl-4301-29/art-38/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-29/art-38/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-29/art-38/par-1 The provisions then in force continue to govern stamp tax imposed, or that should have been imposed, before the Effective Date. machine translation, not official **第二項** 旧運送取扱契約、旧物品運送契約又は旧寄託契約に基づき施行日以後に作成する貨物引換証、預証券及び質入証券並びに船荷証券の謄本に係る印紙税については、なお従前の例による。 suppl-4301-29/art-38/par-2 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-29/art-38/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-4301-29/art-38/par-2 The provisions then in force continue to govern stamp tax on cargo certificates, deposit receipts and pledge receipts, and copies of bills of lading prepared on or after the Effective Date under a former freight forwarding contract, a former contract for carriage of goods or a former deposit contract. machine translation, not official --- ## 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-20261104T155636-017, 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-20261104T155636-017, 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