# 印紙税法 / Stamp Tax Act — 第三条 (Article 3) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/art-3. 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: 第三条 (Article 3)（納税義務者） — address `art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-3 - 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. --- ### 第三条（納税義務者） — Taxpayers caption: machine translation, not official art-3 · https://japanlaw.org/ja/stamp-tax-act/art-3 · https://japanlaw.org/l/342AC0000000023/art-3 **第一項** 別表第一の課税物件の欄に掲げる文書のうち、第五条の規定により印紙税を課さないものとされる文書以外の文書（以下「課税文書」という。）の作成者は、その作成した課税文書につき、印紙税を納める義務がある。 art-3/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-3/par-1 · https://japanlaw.org/l/342AC0000000023/art-3/par-1 The preparer of a document, among the documents listed in the Objects of Taxation column of Appended Table 1, other than a document on which stamp tax is not imposed pursuant to the provisions of Article 5 (hereinafter referred to as a "taxable document") is under an obligation to pay stamp tax on the taxable document that the preparer has prepared. machine translation, not official **第二項** 一の課税文書を二以上の者が共同して作成した場合には、当該二以上の者は、その作成した課税文書につき、連帯して印紙税を納める義務がある。 art-3/par-2 · https://japanlaw.org/ja/stamp-tax-act/art-3/par-2 · https://japanlaw.org/l/342AC0000000023/art-3/par-2 If one taxable document is prepared jointly by two or more persons, those two or more persons are jointly and severally under an obligation to pay stamp tax on the taxable document that they have prepared. machine translation, not official --- ## Cites - art-3/par-1: 別表第一 → 印紙税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/stamp-tax-act/appdx-1 · https://japanlaw.org/l/342AC0000000023/appdx-1 - art-3/par-1: 第五条 → 印紙税法 第五条 (Article 5), art-5 — https://japanlaw.org/ja/stamp-tax-act/art-5 · https://japanlaw.org/l/342AC0000000023/art-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 第七十四条の五第一項第六号ロ（当該職員のたばこ税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-5/par-1/item-6/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-6/sub-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-20261104T155636-001, 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