# 印紙税法 / Stamp Tax Act — 第十条 (Article 10) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/art-10. 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: 第十条 (Article 10)（印紙税納付計器の使用による納付の特例） — address `art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-10 - 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. --- ### 第十条（印紙税納付計器の使用による納付の特例） — Special Provisions on Payment by Use of a Stamp Tax Payment Meter caption: machine translation, not official art-10 · https://japanlaw.org/ja/stamp-tax-act/art-10 · https://japanlaw.org/l/342AC0000000023/art-10 **第一項** 課税文書の作成者は、政令で定めるところにより、印紙税納付計器（印紙税の保全上支障がないことにつき、政令で定めるところにより、国税庁長官の指定を受けた計器（第十六条及び第十八条第二項において「指定計器」という。）で、財務省令で定める形式の印影を生ずべき印（以下「納付印」という。）を付したものをいう。以下同じ。）を、その設置しようとする場所の所在地の所轄税務署長の承認を受けて設置した場合には、当該課税文書に相当印紙をはり付けることに代えて、当該印紙税納付計器により、当該課税文書に課されるべき印紙税額に相当する金額を表示して納付印を押すことができる。 art-10/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-10/par-1 · https://japanlaw.org/l/342AC0000000023/art-10/par-1 If the preparer of a taxable document has, as provided by Cabinet Order, installed a stamp tax payment meter (meaning a meter designated by the Commissioner of the National Tax Agency, as provided by Cabinet Order, as posing no obstacle to the preservation of stamp tax (referred to as a "designated meter" in Article 16 and Article 18, paragraph (2)), to which a seal that is to produce an impression of the form specified by Ministry of Finance Order (hereinafter referred to as a "payment seal") is attached; the same applies hereinafter) with the approval of the competent district director for the location of the place where the preparer intends to install it, the preparer may, instead of affixing corresponding revenue stamps to the taxable document, use that stamp tax payment meter to display an amount equivalent to the amount of stamp tax to be imposed on the taxable document and impress the payment seal on the taxable document. machine translation, not official **第二項** 前項の承認を受けて印紙税納付計器を設置する者は、政令で定めるところにより、同項の税務署長の承認を受けて、その者が交付を受ける課税文書の作成者のために、その交付を受ける際、当該作成者が当該課税文書に相当印紙をはり付けることに代えて、当該印紙税納付計器により、当該課税文書に課されるべき印紙税額に相当する金額を表示して納付印を押すことができる。 art-10/par-2 · https://japanlaw.org/ja/stamp-tax-act/art-10/par-2 · https://japanlaw.org/l/342AC0000000023/art-10/par-2 A person who installs a stamp tax payment meter with the approval under the preceding paragraph may, as provided by Cabinet Order, with the approval of the district director referred to in that paragraph, for the preparer of a taxable document that the person receives, at the time of receiving it, instead of that preparer's affixing corresponding revenue stamps to the taxable document, use that stamp tax payment meter to display an amount equivalent to the amount of stamp tax to be imposed on the taxable document and impress the payment seal on the taxable document. machine translation, not official **第三項** 第一項の承認を受けた者は、前二項の規定により印紙税納付計器を使用する前に、政令で定めるところにより、第一項の税務署長に対し、当該印紙税納付計器により表示することができる印紙税額に相当する金額の総額を限度として当該印紙税納付計器を使用するため必要な措置を講ずることを請求しなければならない。 art-10/par-3 · https://japanlaw.org/ja/stamp-tax-act/art-10/par-3 · https://japanlaw.org/l/342AC0000000023/art-10/par-3 A person who has received the approval under paragraph (1) must, before using a stamp tax payment meter under the preceding two paragraphs, request the district director referred to in paragraph (1), as provided by Cabinet Order, to take the measures necessary to use that stamp tax payment meter, up to the limit of the total amount equivalent to the amounts of stamp tax that can be displayed by that stamp tax payment meter. machine translation, not official **第四項** 前項の請求をした者は、同項の表示することができる金額の総額に相当する印紙税を、同項の措置を受ける時までに、国に納付しなければならない。 art-10/par-4 · https://japanlaw.org/ja/stamp-tax-act/art-10/par-4 · https://japanlaw.org/l/342AC0000000023/art-10/par-4 A person who has made the request under the preceding paragraph must pay to the national government the stamp tax equivalent to the total amount that can be displayed referred to in that paragraph, by the time of receiving the measures referred to in that paragraph. machine translation, not official **第五項** 第一項の承認を受けた者が印紙税に係る法令の規定に違反した場合その他印紙税の取締り上不適当と認められる場合には、税務署長は、その承認を取り消すことができる。 art-10/par-5 · https://japanlaw.org/ja/stamp-tax-act/art-10/par-5 · https://japanlaw.org/l/342AC0000000023/art-10/par-5 If a person who has received the approval under paragraph (1) has violated a provision of laws and regulations relating to stamp tax, or in any other case found inappropriate for the control of stamp tax, the district director may rescind the approval. machine translation, not official **第六項** 税務署長は、印紙税の保全上必要があると認めるときは、政令で定めるところにより、印紙税納付計器に封を施すことができる。 art-10/par-6 · https://japanlaw.org/ja/stamp-tax-act/art-10/par-6 · https://japanlaw.org/l/342AC0000000023/art-10/par-6 If the district director finds it necessary for the preservation of stamp tax, the district director may, as provided by Cabinet Order, seal a stamp tax payment meter. machine translation, not official **第七項** 第一項又は第二項の規定により印紙税に相当する金額を表示して納付印を押す方法について必要な事項は、財務省令で定める。 art-10/par-7 · https://japanlaw.org/ja/stamp-tax-act/art-10/par-7 · https://japanlaw.org/l/342AC0000000023/art-10/par-7 Matters necessary for the method of displaying an amount equivalent to stamp tax and impressing the payment seal under paragraph (1) or (2) are prescribed by Ministry of Finance Order. machine translation, not official --- ## Cites - art-10/par-1: 第十六条 → 印紙税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/stamp-tax-act/art-16 · https://japanlaw.org/l/342AC0000000023/art-16 - art-10/par-1: 第十八条第二項 → 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/art-18/par-2 · https://japanlaw.org/l/342AC0000000023/art-18/par-2 - art-10/par-2: 前項 → 印紙税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-10/par-1 · https://japanlaw.org/l/342AC0000000023/art-10/par-1 - art-10/par-3: 第一項 → 印紙税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-10/par-1 · https://japanlaw.org/l/342AC0000000023/art-10/par-1 - art-10/par-3: 前二項 → 印紙税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/stamp-tax-act/art-10/par-2 · https://japanlaw.org/l/342AC0000000023/art-10/par-2 - art-10/par-4: 前項 → 印紙税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/stamp-tax-act/art-10/par-3 · https://japanlaw.org/l/342AC0000000023/art-10/par-3 - art-10/par-5: 第一項 → 印紙税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-10/par-1 · https://japanlaw.org/l/342AC0000000023/art-10/par-1 - art-10/par-7: 第一項 → 印紙税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-10/par-1 · https://japanlaw.org/l/342AC0000000023/art-10/par-1 - art-10/par-7: 第二項 → 印紙税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/stamp-tax-act/art-10/par-2 · https://japanlaw.org/l/342AC0000000023/art-10/par-2 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 印紙税法 第六条第一項第三号（納税地） — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-3 - 印紙税法 第八条第一項（印紙による納付等） — https://japanlaw.org/ja/stamp-tax-act/art-8/par-1 · https://japanlaw.org/l/342AC0000000023/art-8/par-1 - 印紙税法 第十条第二項（印紙税納付計器の使用による納付の特例） — https://japanlaw.org/ja/stamp-tax-act/art-10/par-2 · https://japanlaw.org/l/342AC0000000023/art-10/par-2 - 印紙税法 第十条第三項（印紙税納付計器の使用による納付の特例） — https://japanlaw.org/ja/stamp-tax-act/art-10/par-3 · https://japanlaw.org/l/342AC0000000023/art-10/par-3 - 印紙税法 第十条第四項（印紙税納付計器の使用による納付の特例） — https://japanlaw.org/ja/stamp-tax-act/art-10/par-4 · https://japanlaw.org/l/342AC0000000023/art-10/par-4 - 印紙税法 第十条第五項（印紙税納付計器の使用による納付の特例） — https://japanlaw.org/ja/stamp-tax-act/art-10/par-5 · https://japanlaw.org/l/342AC0000000023/art-10/par-5 - 印紙税法 第十条第七項（印紙税納付計器の使用による納付の特例） — https://japanlaw.org/ja/stamp-tax-act/art-10/par-7 · https://japanlaw.org/l/342AC0000000023/art-10/par-7 - 印紙税法 第十四条第一項（過誤納の確認等） — https://japanlaw.org/ja/stamp-tax-act/art-14/par-1 · https://japanlaw.org/l/342AC0000000023/art-14/par-1 - 印紙税法 第十四条第二項（過誤納の確認等） — https://japanlaw.org/ja/stamp-tax-act/art-14/par-2 · https://japanlaw.org/l/342AC0000000023/art-14/par-2 - 印紙税法 第十六条第一項（納付印等の製造等の禁止） — https://japanlaw.org/ja/stamp-tax-act/art-16/par-1 · https://japanlaw.org/l/342AC0000000023/art-16/par-1 - 印紙税法 第十七条第二項（印紙税納付計器販売業等の申告等） — https://japanlaw.org/ja/stamp-tax-act/art-17/par-2 · https://japanlaw.org/l/342AC0000000023/art-17/par-2 - 印紙税法 附則第四条第二項（納付方法の特例に関する一般的経過規定） — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-4/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-4/par-2 - 印紙税法 附則第四項 — https://japanlaw.org/ja/stamp-tax-act/suppl-3491-5/par-4 · https://japanlaw.org/l/342AC0000000023/suppl-3491-5/par-4 - 印紙税法 附則第三項 — https://japanlaw.org/ja/stamp-tax-act/suppl-3521-10/par-3 · https://japanlaw.org/l/342AC0000000023/suppl-3521-10/par-3 - 印紙税法 附則第三条第一項（税印による納付の特例に関する経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-3561-10/art-3/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-3/par-1 - 国税通則法 第七十四条の五第一項第六号ハ（当該職員のたばこ税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-6/sub-3 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-6/sub-3 --- ## 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-20261104T155636-002, 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