# 印紙税法 / Stamp Tax Act — 第二十二条 (Supplementary Provisions, Article 22) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-5051-3/art-22. 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: 第二十二条 (Supplementary Provisions, Article 22)（印紙税法の一部改正に伴う経過措置） — address `suppl-5051-3/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-5051-3/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-22 - 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. --- ### 第二十二条（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 caption: machine translation, not official suppl-5051-3/art-22 · https://japanlaw.org/en/stamp-tax-act/suppl-5051-3/art-22 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-22 **第一項** 第七条の規定による改正後の印紙税法別表第三の規定は、施行日以後に独立行政法人中小企業基盤整備機構が作成する独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第二項第三号に掲げる業務に関する文書について適用し、施行日前に独立行政法人中小企業基盤整備機構が作成した当該業務に関する文書に係る印紙税については、なお従前の例による。 suppl-5051-3/art-22/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5051-3/art-22/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-22/par-1 The provisions of Appended Table 3 of the Stamp Tax Act as amended by the provisions of Article 7 apply to documents concerning the business listed in Article 15, paragraph (2), item (iii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002) that are prepared by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN on or after the Effective Date, and the provisions then in force continue to govern stamp tax on documents concerning that business that were prepared by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN before the Effective Date. machine translation, not official --- ## Cites - suppl-5051-3/art-22/par-1: 印紙税法別表第三 → 印紙税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/stamp-tax-act/appdx-3 · https://japanlaw.org/l/342AC0000000023/appdx-3 - suppl-5051-3/art-22/par-1: 独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第二項第三号 → e-Gov law 414AC0000000147, 第十五条第二項第三号 (Article 15, paragraph (2), item (iii)), art-15/par-2/item-3 — not held in this collection --- ## 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-20261104T155636-018, 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