# 印紙税法 / Stamp Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（納付方法の特例に関する一般的経過規定） — address `suppl-3421-23/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3421-23/art-4 - 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 --- ## Cites - 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 ## 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 - This site's parser, version 224 — 印紙税法 — structure, counts, cross-references and defined terms, computed 2026-11-04