# 印紙税法 / Stamp Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-2. 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: 第二条 (Supplementary Provisions, Article 2)（経過規定の原則） — address `suppl-3421-23/art-2` - 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/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-2 - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 - This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04