# 印紙税法 / Stamp Tax Act — 第六条 (Article 6) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/art-6. 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: 第六条 (Article 6)（納税地） — address `art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-6 - 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. --- ### 第六条（納税地） — Place for Tax Payment caption: machine translation, not official art-6 · https://japanlaw.org/ja/stamp-tax-act/art-6 · https://japanlaw.org/l/342AC0000000023/art-6 **第一項** 印紙税の納税地は、次の各号に掲げる課税文書の区分に応じ、当該各号に掲げる場所とする。 art-6/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-6/par-1 · https://japanlaw.org/l/342AC0000000023/art-6/par-1 The place for tax payment of stamp tax is the place listed in each of the following items, in accordance with the category of taxable document listed in that item. machine translation, not official **一** 第十一条第一項又は第十二条第一項の承認に係る課税文書　これらの承認をした税務署長の所属する税務署の管轄区域内の場所 art-6/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-1 a taxable document relating to an approval under Article 11, paragraph (1) or Article 12, paragraph (1): a place within the jurisdictional area of the tax office to which the district director who granted the approval belongs; machine translation, not official **二** 第九条第一項の請求に係る課税文書　当該請求を受けた税務署長の所属する税務署の管轄区域内の場所 art-6/par-1/item-2 · https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-2 a taxable document relating to a request under Article 9, paragraph (1): a place within the jurisdictional area of the tax office to which the district director who received the request belongs; machine translation, not official **三** 第十条第一項に規定する印紙税納付計器により、印紙税に相当する金額を表示して同項に規定する納付印を押す課税文書　当該印紙税納付計器の設置場所 art-6/par-1/item-3 · https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-3 a taxable document on which the amount equivalent to stamp tax is indicated and the payment seal prescribed in Article 10, paragraph (1) is affixed by a stamp tax payment meter prescribed in that paragraph: the place where the stamp tax payment meter is installed; machine translation, not official **四** 前三号に掲げる課税文書以外の課税文書で、当該課税文書にその作成場所が明らかにされているもの　当該作成場所 art-6/par-1/item-4 · https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-4 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-4 a taxable document other than the taxable documents listed in the preceding three items, in which the place of preparation is made clear: that place of preparation; machine translation, not official **五** 第一号から第三号までに掲げる課税文書以外の課税文書で、当該課税文書にその作成場所が明らかにされていないもの　政令で定める場所 art-6/par-1/item-5 · https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-5 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-5 For a taxable document, other than those listed in items (i) through (iii), in which the place of its preparation is not made clear in the taxable document: the place specified by Cabinet Order. machine translation, not official --- ## Cites - art-6/par-1/item-1: 第十一条第一項 → 印紙税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-11/par-1 · https://japanlaw.org/l/342AC0000000023/art-11/par-1 - art-6/par-1/item-1: 第十二条第一項 → 印紙税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-1 · https://japanlaw.org/l/342AC0000000023/art-12/par-1 - art-6/par-1/item-2: 第九条第一項 → 印紙税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-9/par-1 · https://japanlaw.org/l/342AC0000000023/art-9/par-1 - art-6/par-1/item-3: 第十条第一項 → 印紙税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-10/par-1 · https://japanlaw.org/l/342AC0000000023/art-10/par-1 - art-6/par-1/item-4: 前三号 → 印紙税法 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-1 - art-6/par-1/item-4: 前三号 → 印紙税法 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-2 - art-6/par-1/item-4: 前三号 → 印紙税法 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-3 - art-6/par-1/item-5: 第一号から第三号まで → 印紙税法 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-1 - art-6/par-1/item-5: 第一号から第三号まで → 印紙税法 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-2 - art-6/par-1/item-5: 第一号から第三号まで → 印紙税法 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 印紙税法 第六条第一項第四号（納税地） — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-4 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-4 - 印紙税法 第六条第一項第五号（納税地） — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-5 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-5 --- ## 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-20261104T155636-002, 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