# 印紙税法 / Stamp Tax Act — 第二十一条 (Article 21)

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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: 第二十一条 (Article 21) — address `art-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-21
- 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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### 第二十一条
<sup>art-21 · https://japanlaw.org/ja/stamp-tax-act/art-21 · https://japanlaw.org/l/342AC0000000023/art-21</sup>

**第一項**  次の各号のいずれかに該当する者は、三年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
<sup>art-21/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-21/par-1 · https://japanlaw.org/l/342AC0000000023/art-21/par-1</sup>
A person who falls under any of the following items is punished by imprisonment for three years or less or a fine of 1,000,000 yen or less, or both:
<sup>machine translation, not official</sup>

  **一**  偽りその他不正の行為により印紙税を免れ、又は免れようとした者
  <sup>art-21/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/art-21/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-21/par-1/item-1</sup>
  a person who has evaded or attempted to evade stamp tax by deceit or other wrongful conduct;
  <sup>machine translation, not official</sup>

  **二**  偽りその他不正の行為により第十四条第一項の規定による還付を受け、又は受けようとした者
  <sup>art-21/par-1/item-2 · https://japanlaw.org/ja/stamp-tax-act/art-21/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-21/par-1/item-2</sup>
  a person who has received or attempted to receive a refund under Article 14, paragraph (1) by deceit or other wrongful conduct.
  <sup>machine translation, not official</sup>

**第二項**  前項の犯罪に係る課税文書に対する印紙税に相当する金額又は還付金に相当する金額の三倍が百万円を超える場合には、情状により、同項の罰金は、百万円を超え当該印紙税に相当する金額又は還付金に相当する金額の三倍以下とすることができる。
<sup>art-21/par-2 · https://japanlaw.org/ja/stamp-tax-act/art-21/par-2 · https://japanlaw.org/l/342AC0000000023/art-21/par-2</sup>
Where three times the amount equivalent to the stamp tax on the taxable document relating to the offense set out in the preceding paragraph, or three times the amount equivalent to the refund, exceeds 1,000,000 yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that stamp tax or three times the amount equivalent to that refund.
<sup>machine translation, not official</sup>

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## Cites
- art-21/par-1/item-2: 第十四条第一項 → 印紙税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-14/par-1 · https://japanlaw.org/l/342AC0000000023/art-14/par-1
- art-21/par-2: 前項 → 印紙税法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-21/par-1 · https://japanlaw.org/l/342AC0000000023/art-21/par-1

## Cited by

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

- 印紙税法 第二十一条第二項 — https://japanlaw.org/ja/stamp-tax-act/art-21/par-2 · https://japanlaw.org/l/342AC0000000023/art-21/par-2
- 印紙税法 第二十四条第一項 — https://japanlaw.org/ja/stamp-tax-act/art-24/par-1 · https://japanlaw.org/l/342AC0000000023/art-24/par-1

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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-20261104T155636-004, 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-20261104T155636-004, 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