# 印紙税法 / Stamp Tax Act — 第九条 (Article 9) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/art-9. 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: 第九条 (Article 9)（税印による納付の特例） — address `art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/art-9 - 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. --- ### 第九条（税印による納付の特例） — Special Provisions on Payment by Tax Seal caption: machine translation, not official art-9 · https://japanlaw.org/ja/stamp-tax-act/art-9 · https://japanlaw.org/l/342AC0000000023/art-9 **第一項** 課税文書の作成者は、政令で定める手続により、財務省令で定める税務署の税務署長に対し、当該課税文書に相当印紙をはり付けることに代えて、税印（財務省令で定める印影の形式を有する印をいう。次項において同じ。）を押すことを請求することができる。 art-9/par-1 · https://japanlaw.org/ja/stamp-tax-act/art-9/par-1 · https://japanlaw.org/l/342AC0000000023/art-9/par-1 The preparer of a taxable document may, by the procedure specified by Cabinet Order, request the district director of a tax office specified by Ministry of Finance Order to affix a tax seal (meaning a seal having an impression of the form specified by Ministry of Finance Order; the same applies in the following paragraph) instead of affixing corresponding revenue stamps to the taxable document. machine translation, not official **第二項** 前項の請求をした者は、次項の規定によりその請求が棄却された場合を除き、当該請求に係る課税文書に課されるべき印紙税額に相当する印紙税を、税印が押される時までに、国に納付しなければならない。 art-9/par-2 · https://japanlaw.org/ja/stamp-tax-act/art-9/par-2 · https://japanlaw.org/l/342AC0000000023/art-9/par-2 A person who has made the request under the preceding paragraph must, except where the request is dismissed under the following paragraph, pay to the national government the stamp tax equivalent to the amount of stamp tax to be imposed on the taxable document subject to the request, by the time the tax seal is affixed. machine translation, not official **第三項** 税務署長は、第一項の請求があつた場合において、当該請求に係る課税文書の記載金額が明らかでないことその他印紙税の保全上不適当であると認めるときは、当該請求を棄却することができる。 art-9/par-3 · https://japanlaw.org/ja/stamp-tax-act/art-9/par-3 · https://japanlaw.org/l/342AC0000000023/art-9/par-3 If, where a request under paragraph (1) has been made, the district director finds that the stated amount of the taxable document subject to the request is unclear or that it is otherwise inappropriate for the preservation of stamp tax, the district director may dismiss the request. machine translation, not official --- ## Cites - art-9/par-1: 次項 → 印紙税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/stamp-tax-act/art-9/par-2 · https://japanlaw.org/l/342AC0000000023/art-9/par-2 - art-9/par-2: 前項 → 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-9/par-2: 次項 → 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-9/par-3: 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 ## Cited by 11 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 第六条第一項第二号（納税地） — https://japanlaw.org/ja/stamp-tax-act/art-6/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/art-6/par-1/item-2 - 印紙税法 第八条第一項（印紙による納付等） — https://japanlaw.org/ja/stamp-tax-act/art-8/par-1 · https://japanlaw.org/l/342AC0000000023/art-8/par-1 - 印紙税法 第九条第一項（税印による納付の特例） — https://japanlaw.org/ja/stamp-tax-act/art-9/par-1 · https://japanlaw.org/l/342AC0000000023/art-9/par-1 - 印紙税法 第九条第二項（税印による納付の特例） — https://japanlaw.org/ja/stamp-tax-act/art-9/par-2 · https://japanlaw.org/l/342AC0000000023/art-9/par-2 - 印紙税法 第九条第三項（税印による納付の特例） — https://japanlaw.org/ja/stamp-tax-act/art-9/par-3 · https://japanlaw.org/l/342AC0000000023/art-9/par-3 - 印紙税法 第十四条第二項（過誤納の確認等） — https://japanlaw.org/ja/stamp-tax-act/art-14/par-2 · https://japanlaw.org/l/342AC0000000023/art-14/par-2 - 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