# 印紙税法 / Stamp Tax Act — 第五章 (Chapter 5)

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- 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: 第五章 (Chapter 5) — address `ch-5`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-06-17 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_506AC0000000060)
- URL (this text's page, at this provision): https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/stamp-tax-act/ch-5
- 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.

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## 第五章　罰則 — Chapter V Penal Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-5 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5</sup>

### 第二十一条
<sup>art-21 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-21</sup>

**第一項**  次の各号のいずれかに該当する者は、三年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
<sup>art-21/par-1 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-21/par-1</sup>
A person who falls under any of the following items is punished by imprisonment for three years or less or a fine of 1,000,000 yen or less, or both:
<sup>machine translation, not official</sup>

  **一**  偽りその他不正の行為により印紙税を免れ、又は免れようとした者
  <sup>art-21/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-21/par-1/item-1</sup>
  a person who has evaded or attempted to evade stamp tax by deceit or other wrongful conduct;
  <sup>machine translation, not official</sup>

  **二**  偽りその他不正の行為により第十四条第一項の規定による還付を受け、又は受けようとした者
  <sup>art-21/par-1/item-2 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-21/par-1/item-2</sup>
  a person who has received or attempted to receive a refund under Article 14, paragraph (1) by deceit or other wrongful conduct.
  <sup>machine translation, not official</sup>

**第二項**  前項の犯罪に係る課税文書に対する印紙税に相当する金額又は還付金に相当する金額の三倍が百万円を超える場合には、情状により、同項の罰金は、百万円を超え当該印紙税に相当する金額又は還付金に相当する金額の三倍以下とすることができる。
<sup>art-21/par-2 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-21/par-2</sup>
Where three times the amount equivalent to the stamp tax on the taxable document relating to the offense set out in the preceding paragraph, or three times the amount equivalent to the refund, exceeds 1,000,000 yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that stamp tax or three times the amount equivalent to that refund.
<sup>machine translation, not official</sup>

### 第二十二条
<sup>art-22 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-22</sup>

**第一項**  次の各号のいずれかに該当する者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>art-22/par-1 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-22/par-1</sup>
A person who falls under any of the following items is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
<sup>machine translation, not official</sup>

  **一**  第八条第一項の規定による相当印紙の貼付けをしなかつた者
  <sup>art-22/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-22/par-1/item-1</sup>
  a person who has failed to affix corresponding revenue stamps under Article 8, paragraph (1);
  <sup>machine translation, not official</sup>

  **二**  第十一条第四項又は第十二条第五項の規定による申告書をその提出期限までに提出しなかつた者
  <sup>art-22/par-1/item-2 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-22/par-1/item-2</sup>
  a person who has failed to submit a return under Article 11, paragraph (4) or Article 12, paragraph (5) by the due date for its submission;
  <sup>machine translation, not official</sup>

  **三**  第十六条の規定に違反した者
  <sup>art-22/par-1/item-3 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-22/par-1/item-3</sup>
  a person who has violated Article 16;
  <sup>machine translation, not official</sup>

  **四**  第十八条第一項又は第二項の規定による帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿した者
  <sup>art-22/par-1/item-4 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-22/par-1/item-4</sup>
  a person who has failed to make entries in books under Article 18, paragraph (1) or (2) or has made false entries, or has concealed the books.
  <sup>machine translation, not official</sup>

### 第二十三条
<sup>art-23 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-23</sup>

**第一項**  次の各号のいずれかに該当する者は、三十万円以下の罰金に処する。
<sup>art-23/par-1 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-23/par-1</sup>
A person who falls under any of the following items is punished by a fine of 300,000 yen or less:
<sup>machine translation, not official</sup>

  **一**  第八条第二項の規定に違反した者
  <sup>art-23/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-23/par-1/item-1</sup>
  a person who has violated Article 8, paragraph (2);
  <sup>machine translation, not official</sup>

  **二**  第十一条第三項又は第十二条第三項の規定による表示をしなかつた者
  <sup>art-23/par-1/item-2 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-23/par-1/item-2</sup>
  a person who has failed to put the indication under Article 11, paragraph (3) or Article 12, paragraph (3);
  <sup>machine translation, not official</sup>

  **三**  第十七条第一項の規定による申告をせず、又は同条第二項の規定による届出をしなかつた者
  <sup>art-23/par-1/item-3 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-23/par-1/item-3</sup>
  a person who has failed to make the report under Article 17, paragraph (1) or has failed to make the notification under paragraph (2) of that Article.
  <sup>machine translation, not official</sup>

### 第二十四条
<sup>art-24 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-24</sup>

**第一項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前三条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。
<sup>art-24/par-1 · https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-24/par-1</sup>
Where the representative of a corporation, or an agent, employee or other worker of a corporation or person, commits a violation of the preceding three Articles in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in each of those Articles is imposed on that corporation or person.
<sup>machine translation, not official</sup>

---

## Cites
- art-21/par-1/item-2: 第十四条第一項 → 印紙税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-3#art-14/par-1
- art-21/par-2: 前項 → 印紙税法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-21/par-1
- art-22/par-1/item-1: 第八条第一項 → 印紙税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-3#art-8/par-1
- art-22/par-1/item-2: 第十一条第四項 → 印紙税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-3#art-11/par-4
- art-22/par-1/item-2: 第十二条第五項 → 印紙税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-3#art-12/par-5
- art-22/par-1/item-3: 第十六条 → 印紙税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-4#art-16
- art-22/par-1/item-4: 第十八条第一項 → 印紙税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-4#art-18/par-1
- art-22/par-1/item-4: 第二項 → 印紙税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-4#art-18/par-2
- art-23/par-1/item-1: 第八条第二項 → 印紙税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-3#art-8/par-2
- art-23/par-1/item-2: 第十一条第三項 → 印紙税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-3#art-11/par-3
- art-23/par-1/item-2: 第十二条第三項 → 印紙税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-3#art-12/par-3
- art-23/par-1/item-3: 第十七条第一項 → 印紙税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-4#art-17/par-1
- art-23/par-1/item-3: 同条第二項 → 印紙税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-4#art-17/par-2
- art-24/par-1: 前三条 → 印紙税法 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-21
- art-24/par-1: 前三条 → 印紙税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-22
- art-24/par-1: 前三条 → 印紙税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/stamp-tax-act/amendments/20270401_506AC0000000060/text/ch-5#art-23

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 印紙税法 — the text as 令和六年法律第六十号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/342AC0000000023/20270401_506AC0000000060), 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-20261104T155636-004, 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-20261104T155636-004, 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