# 印紙税法 / Stamp Tax Act — 第十六条 (Article 16) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/art-16. 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: 第十六条 (Article 16)（納付印等の製造等の禁止） — address `art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-16 - 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. --- ### 第十六条（納付印等の製造等の禁止） — Prohibition on Manufacture, etc. of Payment Seals, etc. caption: machine translation, not official art-16 · https://japanlaw.org/ja/stamp-tax-act/art-16 · https://japanlaw.org/l/342AC0000000023/art-16 **第一項** 何人も、印紙税納付計器、納付印（指定計器以外の計器その他の器具に取り付けられたものを含む。以下同じ。）又は納付印の印影に紛らわしい外観を有する印影を生ずべき印（以下「納付印等」と総称する。）を製造し、販売し、又は所持してはならない。ただし、納付印等の製造、販売又は所持をしようとする者が、政令で定めるところにより、当該製造、販売若しくは所持を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た場合又は第十条第一項の承認を受けて印紙税納付計器を所持する場合は、この限りでない。 art-16/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-16/par-1 · https://japanlaw.org/l/342AC0000000023/art-16/par-1 No person may manufacture, sell or possess a stamp tax payment meter, a payment seal (including one attached to a meter other than a designated meter or to any other device; the same applies hereinafter), or a seal that is to produce an impression having an appearance liable to be confused with the impression of a payment seal (hereinafter collectively referred to as "payment seals, etc."); provided, however, that this does not apply where a person who intends to manufacture, sell or possess payment seals, etc. has obtained, as provided by Cabinet Order, the approval of the competent district director for the location of the place where the person intends to manufacture, sell or possess them, or where a person possesses a stamp tax payment meter with the approval under Article 10, paragraph (1). machine translation, not official --- ## Cites - art-16/par-1: 第十条第一項 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 印紙税法 第十条第一項（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-1 · https://japanlaw.org/l/342AC0000000023/art-10/par-1 - 印紙税法 第二十二条第一項第三号 — https://japanlaw.org/ja/stamp-tax-act/art-22/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/art-22/par-1/item-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-20261104T155636-003, 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