# 印紙税法 / Stamp Tax Act — 第十七条 (Article 17) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/art-17. 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: 第十七条 (Article 17)（印紙税納付計器販売業等の申告等） — address `art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-17 - 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. --- ### 第十七条（印紙税納付計器販売業等の申告等） — Reports on the Business of Selling Stamp Tax Payment Meters, etc. caption: machine translation, not official art-17 · https://japanlaw.org/ja/stamp-tax-act/art-17 · https://japanlaw.org/l/342AC0000000023/art-17 **第一項** 印紙税納付計器の販売業又は納付印の製造業若しくは販売業をしようとする者は、その販売場又は製造場ごとに、政令で定めるところにより、その旨を当該販売場（その者が販売場を設けない場合には、その住所とし、住所がない場合には、その居所とする。）又は製造場の所在地の所轄税務署長に申告しなければならない。印紙税納付計器の販売業者又は納付印の製造業者若しくは販売業者が当該販売業又は製造業の廃止又は休止をしようとする場合も、また同様とする。 art-17/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-17/par-1 · https://japanlaw.org/l/342AC0000000023/art-17/par-1 A person who intends to engage in the business of selling stamp tax payment meters or the business of manufacturing or selling payment seals must, for each place of sale or place of manufacture, as provided by Cabinet Order, report that fact to the competent district director for the location of the place of sale (if the person has no place of sale, the person's domicile, and if the person has no domicile, the person's residence) or place of manufacture. The same applies where a seller of stamp tax payment meters or a manufacturer or seller of payment seals intends to discontinue or suspend that business of selling or manufacturing. machine translation, not official **第二項** 第十条第一項の承認を受けて同項の印紙税納付計器を設置した者が当該設置を廃止した場合には、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て同条第六項の封の解除その他必要な措置を受けなければならない。 art-17/par-2 · https://japanlaw.org/ja/stamp-tax-act/art-17/par-2 · https://japanlaw.org/l/342AC0000000023/art-17/par-2 Where a person who has installed a stamp tax payment meter referred to in Article 10, paragraph (1) with the approval under that paragraph has abolished that installation, the person must, as provided by Cabinet Order, notify the district director referred to in that paragraph to that effect and have the seal under paragraph (6) of that Article removed and other necessary measures taken. machine translation, not official --- ## Cites - art-17/par-2: 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 - art-17/par-2: 同条第六項 → 印紙税法 第十条第六項 (Article 10, paragraph (6)), art-10/par-6 — https://japanlaw.org/ja/stamp-tax-act/art-10/par-6 · https://japanlaw.org/l/342AC0000000023/art-10/par-6 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 印紙税法 第二十三条第一項第三号 — https://japanlaw.org/ja/stamp-tax-act/art-23/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/art-23/par-1/item-3 - 印紙税法 附則第八条第一項（印紙税納付計器の販売業等の申告に関する経過規定） — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-8/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-8/par-1 --- ## 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