# 印紙税法 / Stamp Tax Act — 第七条 (Article 7) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/art-7. 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: 第七条 (Article 7)（課税標準及び税率） — address `art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-7 - 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. --- ### 第七条（課税標準及び税率） — Tax Base and Tax Rate caption: machine translation, not official art-7 · https://japanlaw.org/ja/stamp-tax-act/art-7 · https://japanlaw.org/l/342AC0000000023/art-7 **第一項** 印紙税の課税標準及び税率は、別表第一の各号の課税文書の区分に応じ、同表の課税標準及び税率の欄に定めるところによる。 art-7/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-7/par-1 · https://japanlaw.org/l/342AC0000000023/art-7/par-1 The tax base and tax rate of stamp tax are as provided in the Tax Base and Tax Rate column of Appended Table 1, according to the classification of taxable documents under each item of that Table. machine translation, not official --- ## Cites - art-7/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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 印紙税法 附則第四条第二項（納付方法の特例に関する一般的経過規定） — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-4/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-4/par-2 - 印紙税法 附則第四項 — https://japanlaw.org/ja/stamp-tax-act/suppl-3491-5/par-4 · https://japanlaw.org/l/342AC0000000023/suppl-3491-5/par-4 - 印紙税法 附則第三項 — https://japanlaw.org/ja/stamp-tax-act/suppl-3521-10/par-3 · https://japanlaw.org/l/342AC0000000023/suppl-3521-10/par-3 - 印紙税法 附則第三条第一項（税印による納付の特例に関する経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-3561-10/art-3/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3561-10/art-3/par-1 --- ## 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-20261104T155636-002, 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