# 印紙税法 / Stamp Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23. 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: 附　則 (Supplementary Provisions) — address `suppl-3421-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3421-23 - 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. --- ## 附　則 suppl-3421-23 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3421-23/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-1 **第一項** この法律は、昭和四十二年六月一日から施行する。 suppl-3421-23/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-1/par-1 This Act comes into effect on June 1, 1967. machine translation, not official ### 第二条（経過規定の原則） — General Principle for Transitional Provisions caption: machine translation, not official suppl-3421-23/art-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-2 **第一項** この附則に別段の定めがある場合を除き、改正後の印紙税法（以下「新法」という。）の規定は、昭和四十二年七月一日（以下「適用日」という。）以後に作成される文書について適用し、同日前に作成される改正前の印紙税法（以下「旧法」という。）第一条に規定する証書又は帳簿に係る印紙税については、なお従前の例による。 suppl-3421-23/art-2/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-2/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the amended Stamp Tax Act (hereinafter referred to as "the New Act") apply to documents prepared on or after July 1, 1967 (hereinafter referred to as "the application date"), and the provisions then in force continue to govern stamp tax on the instruments or books prescribed in Article 1 of the Stamp Tax Act before amendment (hereinafter referred to as "the Former Act") that are prepared before that date. machine translation, not official ### 第三条（総会等の委任状に関する経過規定） — Transitional Provisions on Powers of Attorney for General Meetings, etc. caption: machine translation, not official suppl-3421-23/art-3 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-3 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-3 **第一項** 新法第四条第二項の規定は、同項の総会等が適用日以後に開始される場合について適用する。この場合において、同項の承認を受けた者が同日前に受け取つた当該承認に係る委任状については、同日に受け取つたものとみなす。 suppl-3421-23/art-3/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-3/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-3/par-1 The provisions of Article 4, paragraph (2) of the New Act apply to cases where the general meeting, etc. referred to in that paragraph begins on or after the application date. In this case, a power of attorney relating to the approval referred to in that paragraph that a person who obtained that approval received before that date is deemed to have been received on that date. machine translation, not official ### 第四条（納付方法の特例に関する一般的経過規定） — General Transitional Provisions on Special Provisions for Methods of Payment caption: machine translation, not official suppl-3421-23/art-4 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-4 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-4 **第一項** 旧法第六条ただし書の規定により同条各号に掲げる方法が用いられている旧法第一条に規定する証書又は帳簿で適用日以後に作成されるものは、旧法第四条の規定により算出した印紙税額（次項において「旧法の税額」という。）に相当する金額の印紙がはり付けられているものとみなす。 suppl-3421-23/art-4/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-4/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-4/par-1 An instrument or book prescribed in Article 1 of the Former Act that is prepared on or after the application date and for which a method listed in the items of Article 6 of the Former Act is used pursuant to the proviso to that Article is deemed to have affixed to it stamps in an amount equivalent to the amount of stamp tax calculated pursuant to Article 4 of the Former Act (referred to as "the tax amount under the Former Act" in the following paragraph). machine translation, not official **第二項** 前項の規定に該当する証書又は帳簿（新法の課税文書に該当するものに限る。）で新法第七条の規定により算出した印紙税額（以下この項において「新法の税額」という。）が旧法の税額をこえるものに係る当該新法の税額と旧法の税額との差額に相当する印紙税額の納付については、新法第八条から第十一条までの規定の例による。 suppl-3421-23/art-4/par-2 · 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 For an instrument or book that falls under the provisions of the preceding paragraph (limited to one that falls under a taxable document under the New Act) and for which the amount of stamp tax calculated pursuant to Article 7 of the New Act (hereinafter in this paragraph referred to as "the tax amount under the New Act") exceeds the tax amount under the former Act, the payment of the amount of stamp tax equivalent to the difference between that tax amount under the New Act and the tax amount under the former Act is governed by the provisions of Articles 8 through 11 of the New Act. machine translation, not official ### 第六条（預貯金通帳に関する経過規定） — Transitional Provisions on Savings Passbooks caption: machine translation, not official suppl-3421-23/art-6 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-6 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6 **第一項** 新法第十二条の規定は、昭和四十三年四月一日以後に作成される預貯金通帳について適用し、同日前に作成される旧法第六条ノ二の承認を受けた預貯金通帳に係る印紙税については、なお従前の例による。 suppl-3421-23/art-6/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-6/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6/par-1 The provisions of Article 12 of the New Act apply to savings passbooks prepared on or after April 1, 1968, and the provisions then in force continue to govern stamp tax on savings passbooks that have received the approval under Article 6-2 of the Former Act and are prepared before that date. machine translation, not official **第二項** 適用日において旧法第六条ノ二の承認を受けている者が、当該承認に係る預貯金通帳で同条の表示がされたものを昭和四十三年四月一日以後継続して使用する場合において、当該預貯金通帳につき新法第十二条第一項の承認を受けたときは、同条第七項の規定の適用上、当該預貯金通帳については、当該承認の日の属する年の前年においても同条第一項の承認を受け同条第三項の表示をしているものとみなす。 suppl-3421-23/art-6/par-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-6/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6/par-2 Where a person who holds the approval under Article 6-2 of the Former Act on the application date continues to use, on or after April 1, 1968, a savings passbook relating to that approval that bears the indication under that Article, and obtains the approval under Article 12, paragraph (1) of the New Act for that savings passbook, that savings passbook is deemed, for the purpose of applying paragraph (7) of that Article, to have been approved under paragraph (1) of that Article and to bear the indication under paragraph (3) of that Article also in the year preceding the year that includes the day of that approval. machine translation, not official ### 第七条（経過期間に係る旧法の適用関係） — Application of the Former Act Concerning the Transitional Period caption: machine translation, not official suppl-3421-23/art-7 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-7 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-7 **第一項** 附則第四条、第五条第一項及び第二項並びに前条第二項において、旧法の規定には、附則第二条又は前条第一項の規定により従前の例によることとされる旧法の当該規定を含むものとする。 suppl-3421-23/art-7/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-7/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-7/par-1 In Article 4 and Article 5, paragraphs (1) and (2) of the Supplementary Provisions and in paragraph (2) of the preceding Article, the provisions of the Former Act include the relevant provisions of the Former Act that continue to govern as the provisions then in force pursuant to Article 2 of the Supplementary Provisions or paragraph (1) of the preceding Article. machine translation, not official ### 第八条（印紙税納付計器の販売業等の申告に関する経過規定） — Transitional Provisions on Declarations Concerning the Sale, etc. of Stamp Tax Payment Meters caption: machine translation, not official suppl-3421-23/art-8 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-8 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-8 **第一項** 旧法第九条ノ二前段の規定による申告をしてこの法律の施行の日前から引き続いて印紙税現金納付計器の販売業又は納付印の製造業若しくは販売業を行なつている者は、同日において新法第十七条第一項前段の規定による申告をしたものとみなす。 suppl-3421-23/art-8/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-8/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-8/par-1 A person who has made the declaration under the first sentence of Article 9-2 of the Former Act and has continuously engaged in the business of selling stamp tax cash payment meters or manufacturing or selling payment seals since before the date of enforcement of this Act is deemed to have made, on that date, the declaration under the first sentence of Article 17, paragraph (1) of the New Act. machine translation, not official ### 第九条（罰則に関する経過規定） — Transitional Provisions Concerning Penal Provisions caption: machine translation, not official suppl-3421-23/art-9 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-9 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-9 **第一項** この法律の施行前にした行為及びこの附則の規定により従前の例によることとされる印紙税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3421-23/art-9/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-9/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-9/par-1 The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act in relation to stamp tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions. machine translation, not official ### 第九条の二（農業協同組合中央会の特例） — Special Provisions for Central Associations of Agricultural Cooperatives caption: machine translation, not official suppl-3421-23/art-9-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-9-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-9-2 **第一項** 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条（存続都道府県中央会の農業協同組合連合会への組織変更）に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条（組織変更後の農業協同組合連合会に係る事業等に関する特例）の規定により引き続きその名称中に農業協同組合中央会という文字を用いるものは、別表第二に掲げる者とみなして、この法律の規定を適用する。 suppl-3421-23/art-9-2/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-9-2/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-9-2/par-1 A federation of agricultural cooperatives that has undergone organizational change under Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (Organizational Change of Surviving Prefectural Central Associations into Federations of Agricultural Cooperatives) from a surviving prefectural central association prescribed in that Article, and that continues to use the words "Central Association of Agricultural Cooperatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act (Special Provisions on Business, etc. of Federations of Agricultural Cooperatives after Organizational Change), is deemed to be a person listed in Appended Table 2, and the provisions of this Act apply to it. machine translation, not official --- ## Cites - suppl-3421-23/art-3/par-1: 新法第四条第二項 → 印紙税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/stamp-tax-act/art-4/par-2 · https://japanlaw.org/l/342AC0000000023/art-4/par-2 - suppl-3421-23/art-4/par-1: 次項 → 印紙税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3421-23/art-4/par-2 — 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 - suppl-3421-23/art-4/par-2: 前項 → 印紙税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3421-23/art-4/par-1 — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-4/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-4/par-1 - suppl-3421-23/art-4/par-2: 新法第七条 → 印紙税法 第七条 (Article 7), art-7 — https://japanlaw.org/ja/stamp-tax-act/art-7 · https://japanlaw.org/l/342AC0000000023/art-7 - suppl-3421-23/art-4/par-2: この項 → 印紙税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3421-23/art-4/par-2 — 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 - suppl-3421-23/art-4/par-2: 新法第八条から第十一条まで → 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 - suppl-3421-23/art-4/par-2: 新法第八条から第十一条まで → 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 - suppl-3421-23/art-4/par-2: 新法第八条から第十一条まで → 印紙税法 第八条 (Article 8), art-8 — https://japanlaw.org/ja/stamp-tax-act/art-8 · https://japanlaw.org/l/342AC0000000023/art-8 - suppl-3421-23/art-4/par-2: 新法第八条から第十一条まで → 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 - suppl-3421-23/art-6/par-1: 新法第十二条 → 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 - suppl-3421-23/art-6/par-2: 新法第十二条第一項 → 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 - suppl-3421-23/art-6/par-2: 同条第七項 → 印紙税法 第十二条第七項 (Article 12, paragraph (7)), art-12/par-7 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-7 · https://japanlaw.org/l/342AC0000000023/art-12/par-7 - suppl-3421-23/art-6/par-2: 同条第三項 → 印紙税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/stamp-tax-act/art-12/par-3 · https://japanlaw.org/l/342AC0000000023/art-12/par-3 - suppl-3421-23/art-7/par-1: 附則第四条 → 印紙税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3421-23/art-4 — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-4 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-4 - suppl-3421-23/art-7/par-1: 前条第二項 → 印紙税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3421-23/art-6/par-2 — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-6/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6/par-2 - suppl-3421-23/art-7/par-1: 附則第二条 → 印紙税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3421-23/art-2 — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-2 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-2 - suppl-3421-23/art-7/par-1: 前条第一項 → 印紙税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3421-23/art-6/par-1 — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-6/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-6/par-1 - suppl-3421-23/art-8/par-1: 新法第十七条第一項 → 印紙税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/stamp-tax-act/art-17/par-1 · https://japanlaw.org/l/342AC0000000023/art-17/par-1 - suppl-3421-23/art-9-2/par-1: 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 印紙税法 附則第四条第一項（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-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-4/par-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 附則第七条第一項（経過期間に係る旧法の適用関係） — https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-7/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-7/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-20261104T155636-005, 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-20261104T155636-005, 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