# 印紙税法 / Stamp Tax Act — 第十一条 (Supplementary Provisions, Article 11)

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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: 第十一条 (Supplementary Provisions, Article 11)（印紙税法の一部改正に伴う経過措置） — address `suppl-5061-38/art-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-5061-38/art-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-11
- 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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### 第十一条（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-5061-38/art-11 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-38/art-11 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-11</sup>

**第一項**  附則第一条第三号に掲げる規定の施行の日から施行日の前日までの間における前条の規定による改正後の印紙税法別表第一第一号の規定の適用については、同号中「鉱業権、貯留権」とあるのは、「鉱業権」とする。
<sup>suppl-5061-38/art-11/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-38/art-11/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-11/par-1</sup>
With regard to the application of the provisions of item 1 of Appended Table 1 of the Stamp Tax Act as amended by the provisions of the preceding Article during the period from the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions come into effect until the day before the Effective Date, the phrase "mining rights, storage rights" in that item is deemed to be replaced with "mining rights".
<sup>machine translation, not official</sup>

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## Cites
- suppl-5061-38/art-11/par-1: 附則第一条第三号 → 印紙税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5061-38/art-1/par-1/item-3 — https://japanlaw.org/en/stamp-tax-act/suppl-5061-38/art-1/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-1/par-1/item-3
- suppl-5061-38/art-11/par-1: 印紙税法別表第一第一号 → 印紙税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/stamp-tax-act/appdx-1 · https://japanlaw.org/l/342AC0000000023/appdx-1

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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-20261104T155636-018, 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
