# 印紙税法 / Stamp Tax Act — 第四条 (Article 4)

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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: 第四条 (Article 4)（課税文書の作成とみなす場合等） — address `art-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-4
- 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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### 第四条（課税文書の作成とみなす場合等） — Cases Deemed to Constitute Preparation of Taxable Documents, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-4 · https://japanlaw.org/ja/stamp-tax-act/art-4 · https://japanlaw.org/l/342AC0000000023/art-4</sup>

**第一項**  別表第一第三号に掲げる約束手形又は為替手形で手形金額の記載のないものにつき手形金額の補充がされた場合には、当該補充をした者が、当該補充をした時に、同号に掲げる約束手形又は為替手形を作成したものとみなす。
<sup>art-4/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-4/par-1 · https://japanlaw.org/l/342AC0000000023/art-4/par-1</sup>
If the bill amount is supplemented on a promissory note or bill of exchange listed in item 3 of Appended Table 1 that has no bill amount stated, the person who made the supplement is deemed to have prepared the promissory note or bill of exchange listed in that item at the time of the supplement.
<sup>machine translation, not official</sup>

**第二項**  別表第一第十八号から第二十号までの課税文書を一年以上にわたり継続して使用する場合には、当該課税文書を作成した日から一年を経過した日以後最初の付込みをした時に、当該課税文書を新たに作成したものとみなす。
<sup>art-4/par-2 · https://japanlaw.org/ja/stamp-tax-act/art-4/par-2 · https://japanlaw.org/l/342AC0000000023/art-4/par-2</sup>
If a taxable document in items 18 through 20 of Appended Table 1 is used continuously for one year or more, it is deemed to have been newly prepared at the time of the first entry made on or after the day on which one year has elapsed from the day on which the taxable document was prepared.
<sup>machine translation, not official</sup>

**第三項**  一の文書（別表第一第三号から第六号まで、第九号及び第十八号から第二十号までに掲げる文書を除く。）に、同表第一号から第十七号までの課税文書（同表第三号から第六号まで及び第九号の課税文書を除く。）により証されるべき事項の追記をした場合又は同表第十八号若しくは第十九号の課税文書として使用するための付込みをした場合には、当該追記又は付込みをした者が、当該追記又は付込みをした時に、当該追記又は付込みに係る事項を記載した課税文書を新たに作成したものとみなす。
<sup>art-4/par-3 · https://japanlaw.org/ja/stamp-tax-act/art-4/par-3 · https://japanlaw.org/l/342AC0000000023/art-4/par-3</sup>
If matters that are to be certified by a taxable document in items 1 through 17 of Appended Table 1 (excluding the taxable documents in items 3 through 6 and item 9 of that Table) are added to one document (excluding the documents listed in items 3 through 6, item 9 and items 18 through 20 of that Table), or an entry is made in it for use as a taxable document in item 18 or item 19 of that Table, the person who made the addition or entry is deemed to have newly prepared, at the time of the addition or entry, a taxable document stating the matters concerned in the addition or entry.
<sup>machine translation, not official</sup>

**第四項**  別表第一第十九号又は第二十号の課税文書（以下この項において「通帳等」という。）に次の各号に掲げる事項の付込みがされた場合において、当該付込みがされた事項に係る記載金額（同表の課税物件表の適用に関する通則４に規定する記載金額をいう。第九条第三項において同じ。）が当該各号に掲げる金額であるときは、当該付込みがされた事項に係る部分については、当該通帳等への付込みがなく、当該各号に規定する課税文書の作成があつたものとみなす。
<sup>art-4/par-4 · https://japanlaw.org/ja/stamp-tax-act/art-4/par-4 · https://japanlaw.org/l/342AC0000000023/art-4/par-4</sup>
If any of the matters listed in the following items are entered in a taxable document in item 19 or item 20 of Appended Table 1 (hereinafter in this paragraph referred to as a "passbook, etc."), and the stated amount for the matter so entered (meaning the stated amount prescribed in General Rule 4 for Applying the Table of Objects of Taxation of that Table; the same applies in Article 9, paragraph (3)) is the amount listed in the relevant item, the part relating to the matter so entered is deemed not to have been entered in the passbook, etc., and the taxable document prescribed in that item is deemed to have been prepared:
<sup>machine translation, not official</sup>

  **一**  別表第一第一号の課税文書により証されるべき事項　十万円を超える金額
  <sup>art-4/par-4/item-1 · https://japanlaw.org/ja/stamp-tax-act/art-4/par-4/item-1 · https://japanlaw.org/l/342AC0000000023/art-4/par-4/item-1</sup>
  a matter to be certified by a taxable document in item 1 of Appended Table 1: an amount exceeding 100,000 yen;
  <sup>machine translation, not official</sup>

  **二**  別表第一第二号の課税文書により証されるべき事項　百万円を超える金額
  <sup>art-4/par-4/item-2 · https://japanlaw.org/ja/stamp-tax-act/art-4/par-4/item-2 · https://japanlaw.org/l/342AC0000000023/art-4/par-4/item-2</sup>
  a matter to be certified by a taxable document in item 2 of Appended Table 1: an amount exceeding 1,000,000 yen;
  <sup>machine translation, not official</sup>

  **三**  別表第一第十七号の課税文書（物件名の欄１に掲げる受取書に限る。）により証されるべき事項　百万円を超える金額
  <sup>art-4/par-4/item-3 · https://japanlaw.org/ja/stamp-tax-act/art-4/par-4/item-3 · https://japanlaw.org/l/342AC0000000023/art-4/par-4/item-3</sup>
  a matter to be certified by a taxable document in item 17 of Appended Table 1 (limited to a receipt listed in 1 of the Name of Object column): an amount exceeding 1,000,000 yen.
  <sup>machine translation, not official</sup>

**第五項**  次条第二号に規定する者（以下この条において「国等」という。）と国等以外の者とが共同して作成した文書については、国等又は公証人法（明治四十一年法律第五十三号）に規定する公証人が保存するものは国等以外の者が作成したものとみなし、国等以外の者（公証人を除く。）が保存するものは国等が作成したものとみなす。
<sup>art-4/par-5 · https://japanlaw.org/ja/stamp-tax-act/art-4/par-5 · https://japanlaw.org/l/342AC0000000023/art-4/par-5</sup>
With regard to a document prepared jointly by a person prescribed in item (ii) of the following Article (hereinafter in this Article referred to as the "State, etc.") and a person other than the State, etc., what is retained by the State, etc. or by a notary prescribed in the Notary Act (Act No. 53 of 1908) is deemed to have been prepared by the person other than the State, etc., and what is retained by a person other than the State, etc. (excluding a notary) is deemed to have been prepared by the State, etc.
<sup>machine translation, not official</sup>

**第六項**  前項の規定は、次条第三号に規定する者とその他の者（国等を除く。）とが共同して作成した文書で同号に規定するものについて準用する。
<sup>art-4/par-6 · https://japanlaw.org/ja/stamp-tax-act/art-4/par-6 · https://japanlaw.org/l/342AC0000000023/art-4/par-6</sup>
The provisions of the preceding paragraph apply mutatis mutandis to a document prepared jointly by a person prescribed in item (iii) of the following Article and another person (excluding the State, etc.) and prescribed in that item.
<sup>machine translation, not official</sup>

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## Cites
- art-4/par-1: 別表第一第三号 → 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-4/par-2: 別表第一第十八号から第二十号まで → 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-4/par-3: 別表第一第三号から第六号まで → 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-4/par-4: 別表第一第十九号 → 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-4/par-4: この項 → 印紙税法 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — https://japanlaw.org/ja/stamp-tax-act/art-4/par-4 · https://japanlaw.org/l/342AC0000000023/art-4/par-4
- art-4/par-4: 第九条第三項 → 印紙税法 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/ja/stamp-tax-act/art-9/par-3 · https://japanlaw.org/l/342AC0000000023/art-9/par-3
- art-4/par-4/item-1: 別表第一第一号 → 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-4/par-4/item-2: 別表第一第二号 → 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-4/par-4/item-3: 別表第一第十七号 → 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-4/par-5: 次条第二号 → 印紙税法 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/ja/stamp-tax-act/art-5/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-5/par-1/item-2
- art-4/par-5: この条 → 印紙税法 第四条 (Article 4), art-4 — https://japanlaw.org/ja/stamp-tax-act/art-4 · https://japanlaw.org/l/342AC0000000023/art-4
- art-4/par-6: 前項 → 印紙税法 第四条第五項 (Article 4, paragraph (5)), art-4/par-5 — https://japanlaw.org/ja/stamp-tax-act/art-4/par-5 · https://japanlaw.org/l/342AC0000000023/art-4/par-5
- art-4/par-6: 次条第三号 → 印紙税法 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/ja/stamp-tax-act/art-5/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/art-5/par-1/item-3

## Cited by

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

- 印紙税法 第四条第四項（課税文書の作成とみなす場合等） — https://japanlaw.org/ja/stamp-tax-act/art-4/par-4 · https://japanlaw.org/l/342AC0000000023/art-4/par-4
- 印紙税法 第四条第五項（課税文書の作成とみなす場合等） — https://japanlaw.org/ja/stamp-tax-act/art-4/par-5 · https://japanlaw.org/l/342AC0000000023/art-4/par-5
- 印紙税法 第四条第六項（課税文書の作成とみなす場合等） — https://japanlaw.org/ja/stamp-tax-act/art-4/par-6 · https://japanlaw.org/l/342AC0000000023/art-4/par-6
- 印紙税法 附則第三条第一項（総会等の委任状に関する経過規定） — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-3/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-3/par-1
- 印紙税法 附則第三項 — https://japanlaw.org/ja/stamp-tax-act/suppl-3491-5/par-3 · https://japanlaw.org/l/342AC0000000023/suppl-3491-5/par-3
- 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 附則第五条第八項（育成就労法第八条第一項の認定等に関する準備行為） — https://japanlaw.org/ja/technical-intern-training-act/suppl-5061-60/art-5/par-8 · https://japanlaw.org/l/428AC0000000089/suppl-5061-60/art-5/par-8
- 租税特別措置法 第九十一条第三項（不動産の譲渡に関する契約書等に係る印紙税の税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/art-91/par-3

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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-20261104T155636-001, 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-20261104T155636-001, 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