# 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-5061-8`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-5061-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-5061-8
- 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 令和六年三月三〇日法律第八号
<sup>suppl-5061-8 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1</sup>

**第一項**  この法律は、令和六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-5061-8/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1</sup>
This Act comes into effect as of April 1, 2024; 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>

  **一から八まで**  略
  <sup>suppl-5061-8/art-1/par-1/item-1-to-8 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-1/par-1/item-1-to-8 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-1-to-8</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　公益信託に関する法律（令和六年法律第三十号）の施行の日
  <sup>suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-9</sup>
  the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
  <sup>machine translation, not official</sup>

    **イからニまで**  略
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-9/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第十条中印紙税法別表第一の改正規定
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-9/sub-2</sup>
    the provisions amending Appended Table 1 of the Stamp Tax Act in Article 10;
    <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　都市緑地法等の一部を改正する法律（令和六年法律第四十号）の施行の日
  <sup>suppl-5061-8/art-1/par-1/item-10 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-1/par-1/item-10 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-10</sup>
  the following provisions: the date on which the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 40 of 2024) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  第十条中印紙税法別表第三外国人の技能実習の適正な実施及び技能実習生の保護に関する法律（平成二十八年法律第八十九号）第八十七条第一号及び第六号（同条第一号の業務に係る業務に限る。）（業務の範囲）の業務に関する文書の項の次に次のように加える改正規定（脱炭素成長型経済構造への円滑な移行の推進に関する法律（令和五年法律第三十二号）第五十四条第一項各号（業務の範囲）に掲げる業務に関する文書の項に係る部分を除く。）
    <sup>suppl-5061-8/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-10/sub-1</sup>
    the provisions of Article 10 adding the following after the row for documents concerning the business of Article 87, items (i) and (vi) (limited to the business related to the business of item (i) of that Article) (Scope of Business) of the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) in Appended Table 3 of the Stamp Tax Act (excluding the part pertaining to the row for documents concerning the business listed in the items of Article 54, paragraph (1) (Scope of Business) of the Act on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023)).
    <sup>machine translation, not official</sup>

### 第十八条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-18 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-18 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-18</sup>

**第一項**  施行日前に国立研究開発法人情報通信研究機構が作成した第十条の規定による改正前の印紙税法別表第三国立研究開発法人情報通信研究機構法（平成十一年法律第百六十二号）第十四条第一項第一号から第八号まで（業務の範囲）の業務及び特定通信・放送開発事業実施円滑化法（平成二年法律第三十五号）第六条第一項第一号（機構による特定通信・放送開発事業の推進）の業務に関する文書の項の上欄に掲げる文書に係る印紙税については、なお従前の例による。
<sup>suppl-5061-8/art-18/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-18/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-18/par-1</sup>
With regard to stamp tax on the documents listed in the left-hand column of the row for documents concerning the business of Article 14, paragraph (1), items (i) through (viii) (Scope of Business) of the Act on the National Institute of Information and Communications Technology, National Research and Development Agency (Act No. 162 of 1999) and the business of Article 6, paragraph (1), item (i) (Promotion of Specified Communication and Broadcasting Development Projects by the Institute) of the Act on Facilitation of Implementation of Project for Development of Specified Communication and Broadcasting (Act No. 35 of 1990) in Appended Table 3 of the Stamp Tax Act before amendment by the provisions of Article 10, which were prepared by the National Institute of Information and Communications Technology, National Research and Development Agency before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-72 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-72 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-72</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並びに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及びこの附則の規定によりなおその効力を有す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-5061-8/art-72/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-72/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; hereinafter the same applies 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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-73 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-73 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-73</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-5061-8/art-73/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-73/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-73/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>

---

## Cites
- suppl-5061-8/art-1/par-1/item-10/sub-1: 同条第一号 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第八十七条第一項第一号 (Article 87, paragraph (1), item (i)), art-87/par-1/item-1 — https://japanlaw.org/en/technical-intern-training-act/art-87/par-1/item-1 · https://japanlaw.org/l/428AC0000000089/art-87/par-1/item-1
- suppl-5061-8/art-18/par-1: 国立研究開発法人情報通信研究機構法（平成十一年法律第百六十二号）第十四条第一項第一号から第八号まで → e-Gov law 411AC0000000162, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection
- suppl-5061-8/art-18/par-1: 特定通信・放送開発事業実施円滑化法（平成二年法律第三十五号）第六条第一項第一号 → e-Gov law 402AC0000000035, 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — not held in this collection
- suppl-5061-8/art-72/par-1: 附則第一条 → 印紙税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5061-8/art-1 — https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1
- suppl-5061-8/art-72/par-1: この条 → 印紙税法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-5061-8/art-72 — https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-72 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-72

## Cited by

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

- 印紙税法 附則第七十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-72/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-20261104T155636-018, 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