# 印紙税法 / Stamp Tax Act — 第十五条 (Article 15) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/art-15. 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: 第十五条 (Article 15)（保全担保） — address `art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-15 - 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. --- ### 第十五条（保全担保） — Security for Preservation caption: machine translation, not official art-15 · https://japanlaw.org/ja/stamp-tax-act/art-15 · https://japanlaw.org/l/342AC0000000023/art-15 **第一項** 国税庁長官、国税局長又は税務署長は、印紙税の保全のために必要があると認めるときは、政令で定めるところにより、第十一条第一項又は第十二条第一項の承認の申請者に対し、金額及び期間を指定して、印紙税につき担保の提供を命ずることができる。 art-15/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-15/par-1 · https://japanlaw.org/l/342AC0000000023/art-15/par-1 If the Commissioner of the National Tax Agency, a regional commissioner or a district director finds it necessary for the preservation of stamp tax, the Commissioner, regional commissioner or district director may, as provided by Cabinet Order, order an applicant for the approval under Article 11, paragraph (1) or Article 12, paragraph (1) to provide security for stamp tax, specifying the amount and period. machine translation, not official **第二項** 国税庁長官、国税局長又は税務署長は、必要があると認めるときは、前項の金額又は期間を変更することができる。 art-15/par-2 · https://japanlaw.org/ja/stamp-tax-act/art-15/par-2 · https://japanlaw.org/l/342AC0000000023/art-15/par-2 If the Commissioner of the National Tax Agency, a regional commissioner or a district director finds it necessary, the Commissioner, regional commissioner or district director may change the amount or period referred to in the preceding paragraph. machine translation, not official --- ## Cites - art-15/par-1: 第十一条第一項 → 印紙税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-11/par-1 · https://japanlaw.org/l/342AC0000000023/art-11/par-1 - art-15/par-1: 第十二条第一項 → 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-15/par-2: 前項 → 印紙税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-15/par-1 · https://japanlaw.org/l/342AC0000000023/art-15/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 印紙税法 第十一条第二項（書式表示による申告及び納付の特例） — https://japanlaw.org/ja/stamp-tax-act/art-11/par-2 · https://japanlaw.org/l/342AC0000000023/art-11/par-2 - 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 第十五条第二項（保全担保） — https://japanlaw.org/ja/stamp-tax-act/art-15/par-2 · https://japanlaw.org/l/342AC0000000023/art-15/par-2 --- ## 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-20261104T155636-003, 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