# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十四条 (Supplementary Provisions, Article 94) - 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: 第九十四条 (Supplementary Provisions, Article 94)（印紙税の特例に関する経過措置） — address `suppl-4291-4/art-94` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-94 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94 - 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. --- ### 第九十四条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax caption: machine translation, not official suppl-4291-4/art-94 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94 **第一項** 新租税特別措置法第九十一条の二及び第九十一条の四の規定は、平成二十八年四月一日以後に発生した新租税特別措置法第九十一条の二第一項に規定する自然災害に係る同項に規定する不動産譲渡契約書等又は同日以後に発生した新租税特別措置法第九十一条の四第一項に規定する災害に係る同項に規定する消費貸借契約書について適用する。 suppl-4291-4/art-94/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-1 The provisions of Articles 91-2 and 91-4 of the New Act on Special Measures Concerning Taxation apply to real property transfer contract documents, etc. prescribed in Article 91-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a natural disaster prescribed in that paragraph that occurred on or after April 1, 2016, or to contract documents for loans for consumption prescribed in Article 91-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a disaster prescribed in that paragraph that occurred on or after that date. machine translation, not official **第二項** 新租税特別措置法第九十一条の二第一項又は第九十一条の四の規定により印紙税を課さないこととされるこれらの規定に規定する不動産譲渡契約書等又は消費貸借契約書で平成二十八年四月一日から施行日の前日までの間に作成したものにつき印紙税が納付されている場合には、当該納付された印紙税については、当該納付された印紙税を印紙税法（昭和四十二年法律第二十三号）第十四条第一項の過誤納金とみなして、同条の規定を適用する。 suppl-4291-4/art-94/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-2 In the case where stamp tax has been paid on a real property transfer contract document, etc. or a contract document for a loan for consumption prescribed in Article 91-2, paragraph (1) or Article 91-4 of the New Act on Special Measures Concerning Taxation, on which stamp tax is not to be imposed pursuant to those provisions, that was prepared during the period from April 1, 2016 to the day before the Effective Date, the provisions of Article 14 of the Stamp Tax Act (Act No. 23 of 1967) apply to the stamp tax so paid by deeming the stamp tax so paid to be an overpaid or erroneously paid amount referred to in paragraph (1) of that Article. machine translation, not official --- ## Cites - suppl-4291-4/art-94/par-1: 同項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1 - suppl-4291-4/art-94/par-1: 新租税特別措置法第九十一条の四第一項 → 租税特別措置法 第九十一条の四第一項 (Article 91-4, paragraph (1)), art-91-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-4/par-1 - suppl-4291-4/art-94/par-1: 新租税特別措置法第九十一条の二 → 租税特別措置法 第九十一条の二 (Article 91-2), art-91-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2 · https://japanlaw.org/l/332AC0000000026/art-91-2 - suppl-4291-4/art-94/par-1: 第九十一条の四 → 租税特別措置法 第九十一条の四 (Article 91-4), art-91-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-4 · https://japanlaw.org/l/332AC0000000026/art-91-4 - suppl-4291-4/art-94/par-2: 印紙税法（昭和四十二年法律第二十三号）第十四条第一項 → e-Gov law 342AC0000000023, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection - suppl-4291-4/art-94/par-2: 同条 → e-Gov law 342AC0000000023, 第十四条 (Article 14), art-14 — not held in this collection - suppl-4291-4/art-94/par-2: 新租税特別措置法第九十一条の二第一項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1 - suppl-4291-4/art-94/par-2: 第九十一条の四 → 租税特別措置法 第九十一条の四 (Article 91-4), art-91-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-4 · https://japanlaw.org/l/332AC0000000026/art-91-4 --- ## 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-20261007T211206-591, 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