# 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-3621-96. 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-3621-96`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3621-96
- 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.

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## 附　則 昭和六二年九月二五日法律第九六号
<sup>suppl-3621-96 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-96/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-1</sup>

**第一項**  この法律は、昭和六十二年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3621-96/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-1/par-1</sup>
This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　昭和六十三年一月一日
  <sup>suppl-3621-96/art-1/par-1/item-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-1/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-1/par-1/item-2</sup>
  the following provisions: January 1, 1988
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-3621-96/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-1/par-1/item-2/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第七条中印紙税法別表第一課税物件表の適用に関する通則中４ホを４ヘとし、４ニを４ホとし、４ハの次に次のように加える改正規定
    <sup>suppl-3621-96/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-1/par-1/item-2/sub-2</sup>
    the provisions in Article 7 amending the General Rules for Applying the Table of Objects of Taxation of Appended Table 1 of the Stamp Tax Act by redesignating General Rule 4(e) as General Rule 4(f), redesignating General Rule 4(d) as General Rule 4(e), and adding the following after General Rule 4(c).
    <sup>machine translation, not official</sup>

### 第三十六条（印紙税法の一部改正に伴う一般的経過措置） — General Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-96/art-36 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-36 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-36</sup>

**第一項**  第七条の規定の施行前に課した、又は課すべきであつた印紙税については、なお従前の例による。
<sup>suppl-3621-96/art-36/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-36/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-36/par-1</sup>
With regard to stamp tax imposed, or that should have been imposed, prior to the enforcement of the provisions of Article 7, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十七条（印紙税法の一部改正に伴う罰則に関する経過措置） — Transitional Measures on Penal Provisions Accompanying the Partial Amendment of the Stamp Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-96/art-37 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-37 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-37</sup>

**第一項**  第七条の規定の施行前にした行為及び前条の規定によりなお従前の例によることとされる印紙税に係る第七条の規定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。
<sup>suppl-3621-96/art-37/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-37/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-37/par-1</sup>
With regard to the application of penal provisions to acts committed prior to the enforcement of the provisions of Article 7, and to acts committed after the enforcement of the provisions of Article 7 in relation to stamp tax to which the provisions then in force continue to govern pursuant to the provisions of the preceding Article, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3621-96/art-1/par-1/item-2/sub-2: 印紙税法別表第一 → 印紙税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/stamp-tax-act/appdx-1 · https://japanlaw.org/l/342AC0000000023/appdx-1
- suppl-3621-96/art-37/par-1: 前条 → 印紙税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3621-96/art-36 — https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-36 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-36

## Cited by

1 provision cites this one. No official source publishes this direction.

- 印紙税法 附則第三十七条第一項（印紙税法の一部改正に伴う罰則に関する経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-3621-96/art-37/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3621-96/art-37/par-1

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## 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 — Machine translation, batch stamp-tax-act-20261104T155636-008, 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