# 印紙税法 / Stamp Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/suppl-3421-23/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 (Supplementary Provisions, Article 8)（印紙税納付計器の販売業等の申告に関する経過規定） — address `suppl-3421-23/art-8` - 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-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3421-23/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 --- ## Cites - 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 --- ## 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