# 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-5031-70. 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-5031-70`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-5031-70
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-5031-70
- 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 令和三年六月一六日法律第七〇号
<sup>suppl-5031-70 · https://japanlaw.org/en/stamp-tax-act/suppl-5031-70 · https://japanlaw.org/l/342AC0000000023/suppl-5031-70</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-70/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5031-70/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-5031-70/art-1</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。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-5031-70/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5031-70/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5031-70/art-1/par-1</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-5031-70/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/stamp-tax-act/suppl-5031-70/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/342AC0000000023/suppl-5031-70/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第八条中独立行政法人中小企業基盤整備機構法第十五条第二項の改正規定、同条第五項を同条第六項とする改正規定、同条第四項の改正規定、同項を同条第五項とする改正規定、同条第三項の次に一項を加える改正規定、同法第十六条の改正規定、同法第十七条第一項第八号の改正規定、同法第十八条第一項第一号、第三号及び第四号並びに第二項の改正規定並びに同法附則第十四条の表第十八条第一項第一号の項及び第十八条第一項第三号の項の改正規定並びに附則第二十一条の規定及び附則第二十二条の規定（印紙税法（昭和四十二年法律第二十三号）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「第十六号並びに第十七号」に改める部分を除く。）に限る。）　公布の日から起算して一月を超えない範囲内において政令で定める日
  <sup>suppl-5031-70/art-1/par-1/item-3 · https://japanlaw.org/en/stamp-tax-act/suppl-5031-70/art-1/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/suppl-5031-70/art-1/par-1/item-3</sup>
  the provisions of Article 8 amending Article 15, paragraph (2) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency, the provisions making paragraph (5) of that Article paragraph (6) of that Article, the provisions amending paragraph (4) of that Article, the provisions making that paragraph paragraph (5) of that Article, the provisions adding one paragraph after paragraph (3) of that Article, the provisions amending Article 16 of that Act, the provisions amending Article 17, paragraph (1), item (viii) of that Act, the provisions amending Article 18, paragraph (1), items (i), (iii) and (iv) and paragraph (2) of that Act, and the provisions amending the row for Article 18, paragraph (1), item (i) and the row for Article 18, paragraph (1), item (iii) in the table in Article 14 of the Supplementary Provisions of that Act, and the provisions of Article 21 of the Supplementary Provisions and the provisions of Article 22 of the Supplementary Provisions (limited to the provisions amending the Name of Document column of Appended Table 3 of the Stamp Tax Act (Act No. 23 of 1967) (excluding the part replacing "item (xvii) and item (xviii)" with "item (xvi) and item (xvii)")): the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation.
  <sup>machine translation, not official</sup>

---

## 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-20261104T155636-017, 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