# 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-5071-13. 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-5071-13`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/stamp-tax-act/suppl-5071-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-5071-13
- 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 令和七年三月三一日法律第一三号
<sup>suppl-5071-13 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1</sup>

**第一項**  この法律は、令和七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-5071-13/art-1/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1/par-1</sup>
This Act comes into effect on April 1, 2025; 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>

  **一から七まで**  略
  <sup>suppl-5071-13/art-1/par-1/item-1-to-7 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1/par-1/item-1-to-7 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1/par-1/item-1-to-7</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日
  <sup>suppl-5071-13/art-1/par-1/item-8 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1/par-1/item-8 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1/par-1/item-8</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect;
  <sup>machine translation, not official</sup>

    **イからニまで**  略
    <sup>suppl-5071-13/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1/par-1/item-8/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第六条中印紙税法別表第三社会保険診療報酬支払基金法（昭和二十三年法律第百二十九号）に定める診療報酬の支払及び診療報酬請求書の審査に関する文書の項の改正規定及び同表高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第百三十九条第一項各号（支払基金の業務）に掲げる業務、同法附則第十一条第一項（病床転換助成事業に係る支払基金の業務）に規定する業務、介護保険法（平成九年法律第百二十三号）第百六十条第一項各号（支払基金の業務）に掲げる業務、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第三十六条の二十五第一項各号（支払基金の業務）に掲げる業務及び子ども・子育て支援法（平成二十四年法律第六十五号）第七十一条の十五第一項各号（支払基金の業務）に掲げる業務に関する文書の項の改正規定（「介護保険法」を「地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第二十四条各号（機構の業務）に掲げる業務、介護保険法」に改める部分を除く。）
    <sup>suppl-5071-13/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1/par-1/item-8/sub-2</sup>
    the provisions of Article 6 amending the row for documents concerning the payment of medical fees and the examination of medical bills provided for in the Act on Social Insurance Medical Fee Payment Fund (Act No. 129 of 1948) in Appended Table 3 of the Stamp Tax Act, and the provisions amending the row for documents concerning the business listed in each item of Article 139, paragraph (1) (Operations of the Payment Fund) of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the business prescribed in Article 11, paragraph (1) of the Supplementary Provisions of that Act (Operations of the Payment Fund Relating to Sickbed Conversion Promotion Services), the business listed in each item of Article 160, paragraph (1) (Operations of the Payment Fund) of the Long-Term Care Insurance Act (Act No. 123 of 1997), the business listed in each item of Article 36-25, paragraph (1) (Operations of the Payment Fund) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), and the business listed in each item of Article 71-15, paragraph (1) (Operations of the Payment Fund) of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) in that Table (excluding the part replacing "the business listed in each item of Article 160, paragraph (1)" with "the business listed in each item of Article 24 (Operations of the Organization) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989), the business listed in each item of Article 160, paragraph (1)");
    <sup>machine translation, not official</sup>

  **九**  第六条中印紙税法別表第三高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第百三十九条第一項各号（支払基金の業務）に掲げる業務、同法附則第十一条第一項（病床転換助成事業に係る支払基金の業務）に規定する業務、介護保険法（平成九年法律第百二十三号）第百六十条第一項各号（支払基金の業務）に掲げる業務、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第三十六条の二十五第一項各号（支払基金の業務）に掲げる業務及び子ども・子育て支援法（平成二十四年法律第六十五号）第七十一条の十五第一項各号（支払基金の業務）に掲げる業務に関する文書の項の改正規定（「介護保険法」を「地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第二十四条各号（機構の業務）に掲げる業務、介護保険法」に改める部分に限る。）　医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第九号に掲げる規定の施行の日
  <sup>suppl-5071-13/art-1/par-1/item-9 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1/par-1/item-9 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1/par-1/item-9</sup>
  the provisions of Article 6 amending the row for documents concerning the business listed in each item of Article 139, paragraph (1) (Operations of the Payment Fund) of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the business prescribed in Article 11, paragraph (1) of the Supplementary Provisions of that Act (Operations of the Payment Fund Relating to Sickbed Conversion Promotion Services), the business listed in each item of Article 160, paragraph (1) (Operations of the Payment Fund) of the Long-Term Care Insurance Act (Act No. 123 of 1997), the business listed in each item of Article 36-25, paragraph (1) (Operations of the Payment Fund) of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), and the business listed in each item of Article 71-15, paragraph (1) (Operations of the Payment Fund) of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) in Appended Table 3 of the Stamp Tax Act (limited to the part replacing "the business listed in each item of Article 160, paragraph (1)" with "the business listed in each item of Article 24 (Operations of the Organization) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989), the business listed in each item of Article 160, paragraph (1)"): the date on which the provisions set forth in Article 1, item (ix) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect;
  <sup>machine translation, not official</sup>

  **十**  略
  <sup>suppl-5071-13/art-1/par-1/item-10 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1/par-1/item-10 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1/par-1/item-10</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十一**  第六条中印紙税法別表第三児童福祉法（昭和二十二年法律第百六十四号）第五十六条の五の二（連合会の業務）の規定による業務、予防接種法（昭和二十三年法律第六十八号）第四十三条第二号及び第三号（同条第二号の業務に係る業務に限る。）（連合会の業務）に掲げる業務、高齢者の医療の確保に関する法律第百五十五条第一項（国保連合会の業務）の規定による業務、介護保険法第百七十六条第一項第一号、第二号及び第四号並びに第二項第三号（連合会の業務）に掲げる業務並びに障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）第九十六条の二（連合会の業務）の規定による業務に関する文書の項の改正規定（「高齢者の医療の確保に関する法律」を「母子保健法（昭和四十年法律第百四十一号）第二十二条の十四各号（連合会の業務）に掲げる業務、高齢者の医療の確保に関する法律」に改める部分に限る。）　地域の自主性及び自立性を高めるための改革の推進を図るための関係法律の整備に関する法律（令和六年法律第五十三号）附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-5071-13/art-1/par-1/item-11 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1/par-1/item-11 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1/par-1/item-11</sup>
  the provisions of Article 6 amending the row for documents concerning the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947), the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948), the business under the provisions of Article 155, paragraph (1) (Operations of NHI Federations) of the Act on Assurance of Medical Care for Elderly People, the business listed in Article 176, paragraph (1), items (i), (ii) and (iv) and paragraph (2), item (iii) (Operation of an Association) of the Long-Term Care Insurance Act, and the business under the provisions of Article 96-2 (Operation of an Association) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005) in Appended Table 3 of the Stamp Tax Act (limited to the part replacing "the business under the provisions of Article 155, paragraph (1)" with "the business listed in each item of Article 22-14 (Operation of an Association) of the Maternal and Child Health Act (Act No. 141 of 1965), the business under the provisions of Article 155, paragraph (1)"): the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act on the Development of Related Acts for the Promotion of Reform to Enhance Regional Autonomy and Independence (Act No. 53 of 2024) come into effect;
  <sup>machine translation, not official</sup>

  **十二**  第六条中印紙税法別表第三児童福祉法（昭和二十二年法律第百六十四号）第五十六条の五の二（連合会の業務）の規定による業務、予防接種法（昭和二十三年法律第六十八号）第四十三条第二号及び第三号（同条第二号の業務に係る業務に限る。）（連合会の業務）に掲げる業務、高齢者の医療の確保に関する法律第百五十五条第一項（国保連合会の業務）の規定による業務、介護保険法第百七十六条第一項第一号、第二号及び第四号並びに第二項第三号（連合会の業務）に掲げる業務並びに障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）第九十六条の二（連合会の業務）の規定による業務に関する文書の項の改正規定（「業務並びに」を「業務、健康増進法（平成十四年法律第百三号）第六十七条の十二第一号及び第三号（同条第一号の業務に係る業務に限る。）（連合会の業務）に掲げる業務並びに」に改める部分に限る。）　医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第十号に掲げる規定の施行の日
  <sup>suppl-5071-13/art-1/par-1/item-12 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1/par-1/item-12 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1/par-1/item-12</sup>
  the provisions of Article 6 amending the row for documents concerning the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947), the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948), the business under the provisions of Article 155, paragraph (1) (Operations of NHI Federations) of the Act on Assurance of Medical Care for Elderly People, the business listed in Article 176, paragraph (1), items (i), (ii) and (iv) and paragraph (2), item (iii) (Operation of an Association) of the Long-Term Care Insurance Act, and the business under the provisions of Article 96-2 (Operation of an Association) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005) in Appended Table 3 of the Stamp Tax Act (limited to the part replacing "of the Long-Term Care Insurance Act, and" with "of the Long-Term Care Insurance Act, the business listed in Article 67-12, items (i) and (iii) (limited to the business related to the business of item (i) of that Article) (Operation of an Association) of the Health Promotion Act (Act No. 103 of 2002), and"): the date on which the provisions set forth in Article 1, item (x) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect.
  <sup>machine translation, not official</sup>

### 第二十四条（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-5071-13/art-24 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-24 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-24</sup>

**第一項**  第六条の規定による改正後の印紙税法別表第三独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第十三条第一項第一号（業務の範囲）に規定する学資の貸与及び支給に係る業務に関する文書の項の規定は、施行日以後に同項の下欄に掲げる者が作成する同項の上欄に掲げる文書について適用する。
<sup>suppl-5071-13/art-24/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-24/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-24/par-1</sup>
The provisions of the row for documents concerning the business relating to the lending and provision of school expenses prescribed in Article 13, paragraph (1), item (i) (Scope of Business) of the Act on the Japan Student Services Organization, Independent Administrative Agency (Act No. 94 of 2003) in Appended Table 3 of the Stamp Tax Act as amended by the provisions of Article 6 apply to the documents listed in the left-hand column of that row that are prepared on or after the Effective Date by a person listed in the right-hand column of that row.
<sup>machine translation, not official</sup>

### 第七十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-79 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-79 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-79</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-5071-13/art-79/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-79/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-79/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>

### 第八十条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-80 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-80 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-80</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-5071-13/art-80/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-80/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-80/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-5071-13/art-1/par-1/item-8/sub-2: 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-5071-13/art-1/par-1/item-8/sub-2: 高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第百三十九条第一項 → 高齢者の医療の確保に関する法律 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/elderly-medical-care-act/art-139/par-1 · https://japanlaw.org/l/357AC0000000080/art-139/par-1
- suppl-5071-13/art-1/par-1/item-8/sub-2: 同法附則第十一条第一項 → 高齢者の医療の確保に関する法律 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3571-80/art-11/par-1 — https://japanlaw.org/en/elderly-medical-care-act/suppl-3571-80/art-11/par-1 · https://japanlaw.org/l/357AC0000000080/suppl-3571-80/art-11/par-1
- suppl-5071-13/art-1/par-1/item-8/sub-2: 介護保険法（平成九年法律第百二十三号）第百六十条第一項 → 介護保険法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-160/par-1 · https://japanlaw.org/l/409AC0000000123/art-160/par-1
- suppl-5071-13/art-1/par-1/item-8/sub-2: 感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第三十六条の二十五第一項 → e-Gov law 410AC0000000114, 第三十六条の二十五第一項 (Article 36-25, paragraph (1)), art-36-25/par-1 — not held in this collection
- suppl-5071-13/art-1/par-1/item-8/sub-2: 地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第二十四条 → e-Gov law 401AC0000000064, 第二十四条 (Article 24), art-24 — not held in this collection
- suppl-5071-13/art-1/par-1/item-9: 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-5071-13/art-1/par-1/item-9: 高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）第百三十九条第一項 → 高齢者の医療の確保に関する法律 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/elderly-medical-care-act/art-139/par-1 · https://japanlaw.org/l/357AC0000000080/art-139/par-1
- suppl-5071-13/art-1/par-1/item-9: 同法附則第十一条第一項 → 高齢者の医療の確保に関する法律 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3571-80/art-11/par-1 — https://japanlaw.org/en/elderly-medical-care-act/suppl-3571-80/art-11/par-1 · https://japanlaw.org/l/357AC0000000080/suppl-3571-80/art-11/par-1
- suppl-5071-13/art-1/par-1/item-9: 介護保険法（平成九年法律第百二十三号）第百六十条第一項 → 介護保険法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-160/par-1 · https://japanlaw.org/l/409AC0000000123/art-160/par-1
- suppl-5071-13/art-1/par-1/item-9: 感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）第三十六条の二十五第一項 → e-Gov law 410AC0000000114, 第三十六条の二十五第一項 (Article 36-25, paragraph (1)), art-36-25/par-1 — not held in this collection
- suppl-5071-13/art-1/par-1/item-9: 地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第二十四条 → e-Gov law 401AC0000000064, 第二十四条 (Article 24), art-24 — not held in this collection
- suppl-5071-13/art-1/par-1/item-11: 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-5071-13/art-1/par-1/item-11: 児童福祉法（昭和二十二年法律第百六十四号）第五十六条の五の二 → e-Gov law 322AC0000000164, 第五十六条の五の二 (Article 56-5-2), art-56-5-2 — not held in this collection
- suppl-5071-13/art-1/par-1/item-11: 予防接種法（昭和二十三年法律第六十八号）第四十三条第二号 → e-Gov law 323AC0000000068, 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — not held in this collection
- suppl-5071-13/art-1/par-1/item-11: 第三号 → e-Gov law 323AC0000000068, 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — not held in this collection
- suppl-5071-13/art-1/par-1/item-11: 高齢者の医療の確保に関する法律第百五十五条第一項 → 高齢者の医療の確保に関する法律 第百五十五条第一項 (Article 155, paragraph (1)), art-155/par-1 — https://japanlaw.org/en/elderly-medical-care-act/art-155/par-1 · https://japanlaw.org/l/357AC0000000080/art-155/par-1
- suppl-5071-13/art-1/par-1/item-11: 介護保険法第百七十六条第一項第一号 → 介護保険法 第百七十六条第一項第一号 (Article 176, paragraph (1), item (i)), art-176/par-1/item-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-176/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-176/par-1/item-1
- suppl-5071-13/art-1/par-1/item-11: 第二号 → 介護保険法 第百七十六条第一項第二号 (Article 176, paragraph (1), item (ii)), art-176/par-1/item-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-176/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-176/par-1/item-2
- suppl-5071-13/art-1/par-1/item-11: 第四号 → 介護保険法 第百七十六条第一項第四号 (Article 176, paragraph (1), item (iv)), art-176/par-1/item-4 — https://japanlaw.org/en/long-term-care-insurance-act/art-176/par-1/item-4 · https://japanlaw.org/l/409AC0000000123/art-176/par-1/item-4
- suppl-5071-13/art-1/par-1/item-11: 第二項第三号 → 介護保険法 第百七十六条第二項第三号 (Article 176, paragraph (2), item (iii)), art-176/par-2/item-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-176/par-2/item-3 · https://japanlaw.org/l/409AC0000000123/art-176/par-2/item-3
- suppl-5071-13/art-1/par-1/item-11: 母子保健法（昭和四十年法律第百四十一号）第二十二条の十四 → e-Gov law 340AC0000000141, 第二十二条の十四 (Article 22-14), art-22-14 — not held in this collection
- suppl-5071-13/art-1/par-1/item-12: 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-5071-13/art-1/par-1/item-12: 児童福祉法（昭和二十二年法律第百六十四号）第五十六条の五の二 → e-Gov law 322AC0000000164, 第五十六条の五の二 (Article 56-5-2), art-56-5-2 — not held in this collection
- suppl-5071-13/art-1/par-1/item-12: 予防接種法（昭和二十三年法律第六十八号）第四十三条第二号 → e-Gov law 323AC0000000068, 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — not held in this collection
- suppl-5071-13/art-1/par-1/item-12: 第三号 → e-Gov law 323AC0000000068, 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — not held in this collection
- suppl-5071-13/art-1/par-1/item-12: 高齢者の医療の確保に関する法律第百五十五条第一項 → 高齢者の医療の確保に関する法律 第百五十五条第一項 (Article 155, paragraph (1)), art-155/par-1 — https://japanlaw.org/en/elderly-medical-care-act/art-155/par-1 · https://japanlaw.org/l/357AC0000000080/art-155/par-1
- suppl-5071-13/art-1/par-1/item-12: 介護保険法第百七十六条第一項第一号 → 介護保険法 第百七十六条第一項第一号 (Article 176, paragraph (1), item (i)), art-176/par-1/item-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-176/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-176/par-1/item-1
- suppl-5071-13/art-1/par-1/item-12: 第二号 → 介護保険法 第百七十六条第一項第二号 (Article 176, paragraph (1), item (ii)), art-176/par-1/item-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-176/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-176/par-1/item-2
- suppl-5071-13/art-1/par-1/item-12: 第四号 → 介護保険法 第百七十六条第一項第四号 (Article 176, paragraph (1), item (iv)), art-176/par-1/item-4 — https://japanlaw.org/en/long-term-care-insurance-act/art-176/par-1/item-4 · https://japanlaw.org/l/409AC0000000123/art-176/par-1/item-4
- suppl-5071-13/art-1/par-1/item-12: 第二項第三号 → 介護保険法 第百七十六条第二項第三号 (Article 176, paragraph (2), item (iii)), art-176/par-2/item-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-176/par-2/item-3 · https://japanlaw.org/l/409AC0000000123/art-176/par-2/item-3
- suppl-5071-13/art-1/par-1/item-12: 健康増進法（平成十四年法律第百三号）第六十七条の十二第一号 → e-Gov law 414AC0000000103, 第六十七条の十二第一項第一号 (Article 67-12, paragraph (1), item (i)), art-67-12/par-1/item-1 — not held in this collection
- suppl-5071-13/art-24/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-5071-13/art-24/par-1: 独立行政法人日本学生支援機構法（平成十五年法律第九十四号）第十三条第一項第一号 → e-Gov law 415AC0000000094, 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — not held in this collection
- suppl-5071-13/art-24/par-1: 同項 → e-Gov law 415AC0000000094, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-5071-13/art-79/par-1: 附則第一条 → 印紙税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5071-13/art-1 — https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-1
- suppl-5071-13/art-79/par-1: この条 → 印紙税法 附則第七十九条 (Supplementary Provisions, Article 79), suppl-5071-13/art-79 — https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-79 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-79

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 印紙税法 附則第七十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-79/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5071-13/art-79/par-1
- 印紙税法 附則第十条第一項（調整規定） — https://japanlaw.org/en/stamp-tax-act/suppl-5081-27/art-10/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5081-27/art-10/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-20261104T155636-019, 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-20261104T155636-019, 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
