# 印紙税法 / Stamp Tax Act — 第五条 (Article 5)

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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: 第五条 (Article 5)（非課税文書） — address `art-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-5
- 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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### 第五条（非課税文書） — Non-Taxable Documents
<sup>caption: machine translation, not official</sup>
<sup>art-5 · https://japanlaw.org/ja/stamp-tax-act/art-5 · https://japanlaw.org/l/342AC0000000023/art-5</sup>

**第一項**  別表第一の課税物件の欄に掲げる文書のうち、次に掲げるものには、印紙税を課さない。
<sup>art-5/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-5/par-1 · https://japanlaw.org/l/342AC0000000023/art-5/par-1</sup>
Stamp tax is not imposed on the following, among the documents listed in the Objects of Taxation column of Appended Table 1:
<sup>machine translation, not official</sup>

  **一**  別表第一の非課税物件の欄に掲げる文書
  <sup>art-5/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/art-5/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-5/par-1/item-1</sup>
  documents listed in the Non-Taxable Objects column of Appended Table 1;
  <sup>machine translation, not official</sup>

  **二**  国、地方公共団体又は別表第二に掲げる者が作成した文書
  <sup>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</sup>
  documents prepared by the State, a local government, or a person listed in Appended Table 2;
  <sup>machine translation, not official</sup>

  **三**  別表第三の上欄に掲げる文書で、同表の下欄に掲げる者が作成したもの
  <sup>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</sup>
  documents listed in the left-hand column of Appended Table 3 and prepared by a person listed in the right-hand column of that Table.
  <sup>machine translation, not official</sup>

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## Cites
- art-5/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-5/par-1/item-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-5/par-1/item-2: 別表第二 → 印紙税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/stamp-tax-act/appdx-2 · https://japanlaw.org/l/342AC0000000023/appdx-2
- art-5/par-1/item-3: 別表第三 → 印紙税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/stamp-tax-act/appdx-3 · https://japanlaw.org/l/342AC0000000023/appdx-3

## Cited by

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

- 印紙税法 第三条第一項（納税義務者） — https://japanlaw.org/ja/stamp-tax-act/art-3/par-1 · https://japanlaw.org/l/342AC0000000023/art-3/par-1
- 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

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