# 印紙税法 / Stamp Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/amendments/20261204_508AC0000000029/text/suppl-5081-29. 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-5081-29` - Text: the text as amended with effect from 2026-12-04 (On a day set by Cabinet Order, no later than 4 December 2026 — the amending law allows up to six months from promulgation. The exact day is not fixed yet.), standing until 2027-03-31 — NOT yet in force (revision 20261204_508AC0000000029) - URL (this text's page, at this provision): https://japanlaw.org/ja/stamp-tax-act/amendments/20261204_508AC0000000029/text/suppl-5081-29 - The text in force has no provision at this address. - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 附　則 令和八年六月五日法律第二九号 suppl-5081-29 · https://japanlaw.org/ja/stamp-tax-act/amendments/20261204_508AC0000000029/text/suppl-5081-29 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5081-29/art-1 · https://japanlaw.org/ja/stamp-tax-act/amendments/20261204_508AC0000000029/text/suppl-5081-29#suppl-5081-29/art-1 **第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。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。 suppl-5081-29/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/amendments/20261204_508AC0000000029/text/suppl-5081-29#suppl-5081-29/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the day of promulgation; provided, however, that the provisions set out in the following items come into effect on the respective dates specified in those items. machine translation, not official **一** 略 suppl-5081-29/art-1/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/amendments/20261204_508AC0000000029/text/suppl-5081-29#suppl-5081-29/art-1/par-1/item-1 Omitted machine translation, not official **二** 第二条及び第三条（前号に掲げる改正規定を除く。）並びに附則第三条、第八条、第九条（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律（平成三年法律第五十九号）第六条第九項の改正規定に限る。）、第十一条、第十二条、第十四条及び第十五条（国家戦略特別区域法（平成二十五年法律第百七号）第二十条の二第一項の改正規定に限る。）の規定　公布の日から起算して六月を超えない範囲内において政令で定める日 suppl-5081-29/art-1/par-1/item-2 · https://japanlaw.org/ja/stamp-tax-act/amendments/20261204_508AC0000000029/text/suppl-5081-29#suppl-5081-29/art-1/par-1/item-2 Articles 2 and 3 (excluding the amending provisions set out in the preceding item) and Articles 3, 8, 9 (limited to the provision amending Article 6, paragraph (9) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. (Act No. 59 of 1991)), 11, 12, 14 and 15 (limited to the provision amending Article 20-2, paragraph (1) of the National Strategic Special Zones Act (Act No. 107 of 2013)) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the day of promulgation. machine translation, not official --- ## Cites - suppl-5081-29/art-1/par-1/item-2: 前号 → 印紙税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5081-29/art-1/par-1/item-1 — https://japanlaw.org/ja/stamp-tax-act/amendments/20261204_508AC0000000029/text/suppl-5081-29#suppl-5081-29/art-1/par-1/item-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 印紙税法 — the text as 令和八年法律第二十九号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/342AC0000000023/20261204_508AC0000000029), 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 of amended wording, batch stamp-tax-act-amendments-20261104T155636-001, translated 2026-11-05 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch stamp-tax-act-amendments-20261104T155636-001, 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