# 印紙税法 / Stamp Tax Act — 第十二条 (Article 12)

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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: 第十二条 (Article 12)（預貯金通帳等に係る申告及び納付等の特例） — address `art-12`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-12
- 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.

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### 第十二条（預貯金通帳等に係る申告及び納付等の特例） — Special Provisions on Returns, Payment, etc. for Deposit Passbooks, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-12 · https://japanlaw.org/ja/stamp-tax-act/art-12 · https://japanlaw.org/l/342AC0000000023/art-12</sup>

**第一項**  別表第一第十八号及び第十九号の課税文書のうち政令で定める通帳（以下この条において「預貯金通帳等」という。）の作成者は、政令で定めるところにより、当該預貯金通帳等を作成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、相当印紙の貼付けに代えて、金銭をもつて、当該承認の日以後の各課税期間（四月一日から翌年三月三十一日までの期間をいう。以下この条において同じ。）内に作成する当該預貯金通帳等に係る印紙税を納付することができる。
<sup>art-12/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-12/par-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-1</sup>
The preparer of a passbook specified by Cabinet Order among the taxable documents set out in items 18 and 19 of Appended Table 1 (hereinafter referred to as "deposit passbooks, etc." in this Article) may, as provided by Cabinet Order, with the approval of the competent district director for the location of the place where the preparer intends to prepare the deposit passbooks, etc., instead of affixing corresponding revenue stamps, pay in money the stamp tax on the deposit passbooks, etc. prepared within each taxable period (meaning the period from April 1 to March 31 of the following year; the same applies hereinafter in this Article) that falls on or after the date of the approval.
<sup>machine translation, not official</sup>

**第二項**  前項の承認の申請者が第十五条の規定により命ぜられた担保の提供をしない場合その他印紙税の保全上不適当と認められる場合には、税務署長は、その承認を与えないことができる。
<sup>art-12/par-2 · https://japanlaw.org/ja/stamp-tax-act/art-12/par-2 · https://japanlaw.org/l/342AC0000000023/art-12/par-2</sup>
If the applicant for the approval under the preceding paragraph does not provide the security ordered under Article 15, or in any other case found inappropriate for the preservation of stamp tax, the district director may decline to grant the approval.
<sup>machine translation, not official</sup>

**第三項**  第一項の承認を受けた者は、当該承認に係る預貯金通帳等に、課税期間において最初の付込みをする時までに、財務省令で定める書式による表示をしなければならない。ただし、既に当該表示をしている預貯金通帳等については、この限りでない。
<sup>art-12/par-3 · https://japanlaw.org/ja/stamp-tax-act/art-12/par-3 · https://japanlaw.org/l/342AC0000000023/art-12/par-3</sup>
A person who has received the approval under paragraph (1) must, by the time of making the first entry in a taxable period, put on the deposit passbooks, etc. covered by the approval an indication in the form specified by Ministry of Finance Order; provided, however, that this does not apply to deposit passbooks, etc. that already bear the indication.
<sup>machine translation, not official</sup>

**第四項**  第一項の承認を受けた場合には、当該承認を受けた者が課税期間内に作成する当該預貯金通帳等は、当該課税期間の開始の時に作成するものとみなし、当該課税期間内に作成する当該預貯金通帳等の数量は、当該課税期間の開始の時における当該預貯金通帳等の種類ごとの当該預貯金通帳等に係る口座の数として政令で定めるところにより計算した数に相当する数量とみなす。
<sup>art-12/par-4 · https://japanlaw.org/ja/stamp-tax-act/art-12/par-4 · https://japanlaw.org/l/342AC0000000023/art-12/par-4</sup>
Where the approval under paragraph (1) has been received, the deposit passbooks, etc. that the person who received the approval prepares within a taxable period are deemed to be prepared at the start of that taxable period, and the quantity of the deposit passbooks, etc. prepared within that taxable period is deemed to be the quantity equivalent to the number calculated, as provided by Cabinet Order, as the number of accounts relating to the deposit passbooks, etc. for each type of deposit passbooks, etc. at the start of that taxable period.
<sup>machine translation, not official</sup>

**第五項**  第一項の承認を受けた者は、政令で定めるところにより、次に掲げる事項を記載した申告書を、課税期間ごとに、当該課税期間の開始の日から起算して一月以内に、その承認をした税務署長に提出しなければならない。
<sup>art-12/par-5 · https://japanlaw.org/ja/stamp-tax-act/art-12/par-5 · https://japanlaw.org/l/342AC0000000023/art-12/par-5</sup>
A person who has received the approval under paragraph (1) must, as provided by Cabinet Order, submit a return stating the following matters, for each taxable period, within one month counting from the start date of that taxable period, to the district director who gave the approval:
<sup>machine translation, not official</sup>

  **一**  当該承認に係る預貯金通帳等の課税文書の号別及び当該預貯金通帳等の種類並びに当該種類ごとの前項に規定する政令で定めるところにより計算した当該預貯金通帳等に係る口座の数に相当する当該預貯金通帳等の数量及び当該数量を当該号別に合計した数量（次号において「課税標準数量」という。）
  <sup>art-12/par-5/item-1 · https://japanlaw.org/ja/stamp-tax-act/art-12/par-5/item-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-5/item-1</sup>
  the item and type of the deposit passbooks, etc. that are the taxable documents covered by the approval, the quantity of the deposit passbooks, etc. equivalent to the number of accounts relating to those deposit passbooks, etc. calculated, for each type, as provided by the Cabinet Order prescribed in the preceding paragraph, and the quantity obtained by totaling those quantities for each item (referred to as the "taxable quantity" in the following item);
  <sup>machine translation, not official</sup>

  **二**  課税標準数量に対する印紙税額及び当該印紙税額の合計額（次項において「納付すべき税額」という。）
  <sup>art-12/par-5/item-2 · https://japanlaw.org/ja/stamp-tax-act/art-12/par-5/item-2 · https://japanlaw.org/l/342AC0000000023/art-12/par-5/item-2</sup>
  the amount of stamp tax on the taxable quantity and the total amount of those amounts of stamp tax (referred to as the "tax payable" in the following paragraph);
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-12/par-5/item-3 · https://japanlaw.org/ja/stamp-tax-act/art-12/par-5/item-3 · https://japanlaw.org/l/342AC0000000023/art-12/par-5/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第六項**  前項の規定による申告書を提出した者は、当該申告書の提出期限までに、当該申告書に記載した納付すべき税額に相当する印紙税を国に納付しなければならない。
<sup>art-12/par-6 · https://japanlaw.org/ja/stamp-tax-act/art-12/par-6 · https://japanlaw.org/l/342AC0000000023/art-12/par-6</sup>
A person who has submitted a return under the preceding paragraph must pay to the national government, by the due date for submission of the return, the stamp tax equivalent to the tax payable stated in the return.
<sup>machine translation, not official</sup>

**第七項**  第一項の承認を受けている者は、当該承認に係る預貯金通帳等につき同項の適用を受ける必要がなくなつたときは、政令で定めるところにより、その旨を同項の税務署長に届け出るものとする。
<sup>art-12/par-7 · https://japanlaw.org/ja/stamp-tax-act/art-12/par-7 · https://japanlaw.org/l/342AC0000000023/art-12/par-7</sup>
A person who has received the approval under paragraph (1) is to, when it is no longer necessary to be subject to the application of that paragraph with respect to the deposit passbooks, etc. covered by the approval, notify the district director referred to in that paragraph to that effect, as provided by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- art-12/par-1: 別表第一第十八号 → 印紙税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/stamp-tax-act/appdx-1 · https://japanlaw.org/l/342AC0000000023/appdx-1
- art-12/par-1: この条 → 印紙税法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/stamp-tax-act/art-12 · https://japanlaw.org/l/342AC0000000023/art-12
- art-12/par-2: 前項 → 印紙税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-1
- art-12/par-2: 第十五条 → 印紙税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/stamp-tax-act/art-15 · https://japanlaw.org/l/342AC0000000023/art-15
- art-12/par-3: 第一項 → 印紙税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-1
- art-12/par-4: 第一項 → 印紙税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-1
- art-12/par-5: 第一項 → 印紙税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-1
- art-12/par-5/item-1: 前項 → 印紙税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-4 · https://japanlaw.org/l/342AC0000000023/art-12/par-4
- art-12/par-5/item-1: 次号 → 印紙税法 第十二条第五項第二号 (Article 12, paragraph (5), item (ii)), art-12/par-5/item-2 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-5/item-2 · https://japanlaw.org/l/342AC0000000023/art-12/par-5/item-2
- art-12/par-5/item-2: 次項 → 印紙税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-6 · https://japanlaw.org/l/342AC0000000023/art-12/par-6
- art-12/par-6: 前項 → 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/art-12/par-5 · https://japanlaw.org/l/342AC0000000023/art-12/par-5
- art-12/par-7: 第一項 → 印紙税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-1

## Cited by

21 provisions cite this one. No official source publishes this direction.

- 印紙税法 第六条第一項第一号（納税地） — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-1
- 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 第十二条第一項（預貯金通帳等に係る申告及び納付等の特例） — https://japanlaw.org/ja/stamp-tax-act/art-12/par-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-1
- 印紙税法 第十二条第二項（預貯金通帳等に係る申告及び納付等の特例） — https://japanlaw.org/ja/stamp-tax-act/art-12/par-2 · https://japanlaw.org/l/342AC0000000023/art-12/par-2
- 印紙税法 第十二条第三項（預貯金通帳等に係る申告及び納付等の特例） — https://japanlaw.org/ja/stamp-tax-act/art-12/par-3 · https://japanlaw.org/l/342AC0000000023/art-12/par-3
- 印紙税法 第十二条第四項（預貯金通帳等に係る申告及び納付等の特例） — https://japanlaw.org/ja/stamp-tax-act/art-12/par-4 · https://japanlaw.org/l/342AC0000000023/art-12/par-4
- 印紙税法 第十二条第五項（預貯金通帳等に係る申告及び納付等の特例） — https://japanlaw.org/ja/stamp-tax-act/art-12/par-5 · https://japanlaw.org/l/342AC0000000023/art-12/par-5
- 印紙税法 第十二条第五項第一号（預貯金通帳等に係る申告及び納付等の特例） — https://japanlaw.org/ja/stamp-tax-act/art-12/par-5/item-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-5/item-1
- 印紙税法 第十二条第五項第二号（預貯金通帳等に係る申告及び納付等の特例） — https://japanlaw.org/ja/stamp-tax-act/art-12/par-5/item-2 · https://japanlaw.org/l/342AC0000000023/art-12/par-5/item-2
- 印紙税法 第十二条第六項（預貯金通帳等に係る申告及び納付等の特例） — https://japanlaw.org/ja/stamp-tax-act/art-12/par-6 · https://japanlaw.org/l/342AC0000000023/art-12/par-6
- 印紙税法 第十二条第七項（預貯金通帳等に係る申告及び納付等の特例） — https://japanlaw.org/ja/stamp-tax-act/art-12/par-7 · https://japanlaw.org/l/342AC0000000023/art-12/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 第十五条第一項（保全担保） — https://japanlaw.org/ja/stamp-tax-act/art-15/par-1 · https://japanlaw.org/l/342AC0000000023/art-15/par-1
- 印紙税法 第十八条第一項（記帳義務） — https://japanlaw.org/ja/stamp-tax-act/art-18/par-1 · https://japanlaw.org/l/342AC0000000023/art-18/par-1
- 印紙税法 第十九条第一項第一号（申告義務等の承継） — https://japanlaw.org/ja/stamp-tax-act/art-19/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-19/par-1/item-1
- 印紙税法 第二十二条第一項第二号 — https://japanlaw.org/ja/stamp-tax-act/art-22/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-22/par-1/item-2
- 印紙税法 第二十三条第一項第二号 — https://japanlaw.org/ja/stamp-tax-act/art-23/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-23/par-1/item-2
- 印紙税法 附則第六条第一項（預貯金通帳に関する経過規定） — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-6/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6/par-1
- 印紙税法 附則第六条第二項（預貯金通帳に関する経過規定） — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-6/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6/par-2
- 印紙税法 附則第五十二条第一項（印紙税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-52/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4301-7/art-52/par-1
- 国税通則法 第十五条第三項第五号（納税義務の成立及びその納付すべき税額の確定） — https://japanlaw.org/ja/national-tax-general-rules-act/art-15/par-3/item-5 · https://japanlaw.org/l/337AC0000000066/art-15/par-3/item-5

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## 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
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-003, 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-20261104T155636-003, 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