# 印紙税法 / Stamp Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4301-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-4301-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4301-7
- 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 平成三〇年三月三一日法律第七号
<sup>suppl-4301-7 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1</sup>

**第一項**  この法律は、平成三十年四月一日から施行する。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-4301-7/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1/par-1</sup>
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から十一まで**  略
  <sup>suppl-4301-7/art-1/par-1/item-1-to-11 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1/par-1/item-1-to-11 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1/par-1/item-1-to-11</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1/par-1/item-12</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1/par-1/item-12/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十条中印紙税法別表第二の改正規定
    <sup>suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1/par-1/item-12/sub-2</sup>
    the provisions amending Appended Table 2 of the Stamp Tax Act in Article 10;
    <sup>machine translation, not official</sup>

  **十三**  次に掲げる規定　産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-13 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1/par-1/item-13 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1/par-1/item-13</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  第十条中印紙税法別表第三の文書名の欄の改正規定（「第四十二条第一項」を「第五十四条第一項」に改める部分に限る。）
    <sup>suppl-4301-7/art-1/par-1/item-13/sub-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1/par-1/item-13/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1/par-1/item-13/sub-1</sup>
    the provisions amending the Name of Document column of Appended Table 3 of the Stamp Tax Act in Article 10 (limited to the part replacing "Article 42, paragraph (1)" with "Article 54, paragraph (1)");
    <sup>machine translation, not official</sup>

  **十四**  次に掲げる規定　生産性向上特別措置法（平成三十年法律第二十五号）の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1/par-1/item-14</sup>
  the following provisions: the date on which the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  第十条中印紙税法別表第三の文書名の欄の改正規定（「第十七号並びに第十八号」を「第十八号並びに第十九号（業務の範囲）」に、「（業務の範囲）に掲げる業務」を「の業務」に改める部分に限る。）
    <sup>suppl-4301-7/art-1/par-1/item-14/sub-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1/par-1/item-14/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1/par-1/item-14/sub-1</sup>
    the provisions amending the Name of Document column of Appended Table 3 of the Stamp Tax Act in Article 10 (limited to the part replacing "item (xvii) and item (xviii)" with "item (xviii) and item (xix) (Scope of Business)", and "business listed in (Scope of Business)" with "business of").
    <sup>machine translation, not official</sup>

### 第五十二条（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-4301-7/art-52 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-52 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-52</sup>

**第一項**  第十条の規定による改正前の印紙税法第十二条第一項の規定により施行日から平成三十一年三月三十一日までの期間内に作成する同項に規定する預貯金通帳等について同項の承認を受けた場合には、当該承認は、第十条の規定による改正後の印紙税法第十二条第一項の規定により同項に規定する各課税期間内に作成する同項に規定する預貯金通帳等について受けた承認とみなす。
<sup>suppl-4301-7/art-52/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-52/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-52/par-1</sup>
Where approval under Article 12, paragraph (1) of the Stamp Tax Act before amendment by the provisions of Article 10 has been obtained with respect to the deposit passbooks, etc. prescribed in that paragraph that are prepared during the period from the Effective Date through March 31, 2019, that approval is deemed to be approval obtained under Article 12, paragraph (1) of the Stamp Tax Act as amended by the provisions of Article 10 with respect to the deposit passbooks, etc. prescribed in that paragraph that are prepared within each taxable period prescribed in that paragraph.
<sup>machine translation, not official</sup>

### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-143 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-143 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-143</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-4301-7/art-143/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-143/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>

### 第百四十四条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-144 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-144 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-144</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-4301-7/art-144/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-144/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-144/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-4301-7/art-52/par-1: 印紙税法第十二条第一項 → 印紙税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/stamp-tax-act/art-12/par-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-1
- suppl-4301-7/art-143/par-1: 附則第一条 → 印紙税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4301-7/art-1 — https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-1
- suppl-4301-7/art-143/par-1: この条 → 印紙税法 附則第百四十三条 (Supplementary Provisions, Article 143), suppl-4301-7/art-143 — https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-143 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-143

## Cited by

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

- 印紙税法 附則第百四十三条第一項（罰則に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-143/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-20261104T155636-017, 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