# 印紙税法 / Stamp Tax Act — 第二十四条 (Article 24)

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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: 第二十四条 (Article 24) — address `art-24`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-24
- 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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### 第二十四条
<sup>art-24 · https://japanlaw.org/ja/stamp-tax-act/art-24 · https://japanlaw.org/l/342AC0000000023/art-24</sup>

**第一項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前三条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。
<sup>art-24/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-24/par-1 · https://japanlaw.org/l/342AC0000000023/art-24/par-1</sup>
Where the representative of a corporation, or an agent, employee or other worker of a corporation or person, commits a violation of the preceding three Articles in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in each of those Articles is imposed on that corporation or person.
<sup>machine translation, not official</sup>

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## Cites
- art-24/par-1: 前三条 → 印紙税法 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/stamp-tax-act/art-21 · https://japanlaw.org/l/342AC0000000023/art-21
- art-24/par-1: 前三条 → 印紙税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/stamp-tax-act/art-22 · https://japanlaw.org/l/342AC0000000023/art-22
- art-24/par-1: 前三条 → 印紙税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/stamp-tax-act/art-23 · https://japanlaw.org/l/342AC0000000023/art-23

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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
- This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04