# 印紙税法 / Stamp Tax Act — 第八条 (Article 8) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/art-8. 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: 第八条 (Article 8)（印紙による納付等） — address `art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-8 - 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. --- ### 第八条（印紙による納付等） — Payment by Revenue Stamps, etc. caption: machine translation, not official art-8 · https://japanlaw.org/ja/stamp-tax-act/art-8 · https://japanlaw.org/l/342AC0000000023/art-8 **第一項** 課税文書の作成者は、次条から第十二条までの規定の適用を受ける場合を除き、当該課税文書に課されるべき印紙税に相当する金額の印紙（以下「相当印紙」という。）を、当該課税文書の作成の時までに、当該課税文書にはり付ける方法により、印紙税を納付しなければならない。 art-8/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-8/par-1 · https://japanlaw.org/l/342AC0000000023/art-8/par-1 The preparer of a taxable document must pay stamp tax, except where Articles 9 through 12 apply, by affixing to the taxable document, by the time of its preparation, revenue stamps in an amount equivalent to the stamp tax to be imposed on the taxable document (hereinafter referred to as "corresponding revenue stamps"). machine translation, not official **第二項** 課税文書の作成者は、前項の規定により当該課税文書に印紙をはり付ける場合には、政令で定めるところにより、当該課税文書と印紙の彩紋とにかけ、判明に印紙を消さなければならない。 art-8/par-2 · https://japanlaw.org/ja/stamp-tax-act/art-8/par-2 · https://japanlaw.org/l/342AC0000000023/art-8/par-2 When affixing revenue stamps to a taxable document under the preceding paragraph, the preparer of the taxable document must, as provided by Cabinet Order, clearly cancel the revenue stamps by marking across the taxable document and the background pattern of the revenue stamps. machine translation, not official --- ## Cites - art-8/par-1: 次条から第十二条まで → 印紙税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/stamp-tax-act/art-10 · https://japanlaw.org/l/342AC0000000023/art-10 - art-8/par-1: 次条から第十二条まで → 印紙税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/stamp-tax-act/art-11 · https://japanlaw.org/l/342AC0000000023/art-11 - art-8/par-1: 次条から第十二条まで → 印紙税法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/stamp-tax-act/art-12 · https://japanlaw.org/l/342AC0000000023/art-12 - art-8/par-1: 次条から第十二条まで → 印紙税法 第九条 (Article 9), art-9 — https://japanlaw.org/ja/stamp-tax-act/art-9 · https://japanlaw.org/l/342AC0000000023/art-9 - art-8/par-2: 前項 → 印紙税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-8/par-1 · https://japanlaw.org/l/342AC0000000023/art-8/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 印紙税法 第八条第二項（印紙による納付等） — https://japanlaw.org/ja/stamp-tax-act/art-8/par-2 · https://japanlaw.org/l/342AC0000000023/art-8/par-2 - 印紙税法 第二十条第一項（印紙納付に係る不納税額があつた場合の過怠税の徴収） — https://japanlaw.org/ja/stamp-tax-act/art-20/par-1 · https://japanlaw.org/l/342AC0000000023/art-20/par-1 - 印紙税法 第二十条第三項（印紙納付に係る不納税額があつた場合の過怠税の徴収） — https://japanlaw.org/ja/stamp-tax-act/art-20/par-3 · https://japanlaw.org/l/342AC0000000023/art-20/par-3 - 印紙税法 第二十二条第一項第一号 — https://japanlaw.org/ja/stamp-tax-act/art-22/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-22/par-1/item-1 - 印紙税法 第二十三条第一項第一号 — https://japanlaw.org/ja/stamp-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/art-23/par-1/item-1 - 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