# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十七条 (Supplementary Provisions, Article 57) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第五十七条 (Supplementary Provisions, Article 57)（印紙税の特例に関する一般的経過措置） — address `suppl-4171-21/art-57` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-57 - 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. --- ### 第五十七条（印紙税の特例に関する一般的経過措置） — General Transitional Measures Concerning Special Provisions on Stamp Tax caption: machine translation, not official suppl-4171-21/art-57 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-57 **第一項** 施行日前に課した、又は課すべきであった印紙税法（昭和四十二年法律第二十三号）別表第一第一号の物件名の欄３に掲げる消費貸借に関する契約書に係る印紙税については、なお従前の例による。 suppl-4171-21/art-57/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-57/par-1 The provisions then in force continue to govern stamp tax on contract documents concerning loans for consumption listed in 3 of the column for the names of documents in item 1 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967), which was imposed or should have been imposed before the Effective Date. machine translation, not official --- ## Cites - suppl-4171-21/art-57/par-1: 別表第一第一号 → e-Gov law 342AC0000000023, 別表第一 (Appended Table 1), appdx-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五十八条第一項（印紙税の特例の改正に伴う罰則に係る経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-58/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-455, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07