# 印紙税法 / Stamp Tax Act — 第二十四条 (Supplementary Provisions, Article 24) This is the Markdown twin of https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-24. 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: 第二十四条 (Supplementary Provisions, Article 24)（印紙税法の一部改正に伴う経過措置） — address `suppl-5071-13/art-24` - 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/art-24 - e-Gov law ID: 342AC0000000023 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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 caption: machine translation, not official suppl-5071-13/art-24 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-24 **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。 suppl-5071-13/art-24/par-1 · https://japanlaw.org/en/stamp-tax-act/suppl-5071-13/art-24/par-1 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. machine translation, not official --- ## Cites - 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 - 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 --- ## 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-20261104T155636-019, 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