# 印紙税法 / Stamp Tax Act — 附　則 (Supplementary Provisions)

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- 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-3631-109`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-3631-109
- 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 昭和六三年一二月三〇日法律第一〇九号
<sup>suppl-3631-109 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-1</sup>

**第一項**  この法律は、公布の日から施行する。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-3631-109/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　昭和六十四年四月一日
  <sup>suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-1/par-1/item-3</sup>
  the following provisions: April 1, 1989
  <sup>machine translation, not official</sup>

    **イからトまで**  略
    <sup>suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **チ**  第九条（印紙税法別表第三清酒製造業の安定に関する特別措置法（昭和四十五年法律第七十七号）第三条第一号（中央会の事業の範囲の特例）の事業に関する文書の項の改正規定を除く。）並びに附則第六十条及び第六十一条の規定
    <sup>suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 9 (excluding the provisions amending the row in Appended Table 3 of the Stamp Tax Act for documents relating to the business set forth in Article 3, item (i) (Special Provisions on the Scope of Business of Central Associations) of the Act on Special Measures for the Stabilization of the Sake Brewing Industry (Act No. 77 of 1970)) and Articles 60 and 61 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　公布の日から起算して三月を超えない範囲内において政令で定める日
  <sup>suppl-3631-109/art-1/par-1/item-4 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-1/par-1/item-4 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-1/par-1/item-4</sup>
  the following provisions: the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation
  <sup>machine translation, not official</sup>

    **イ**  第九条中印紙税法別表第三清酒製造業の安定に関する特別措置法（昭和四十五年法律第七十七号）第三条第一号（中央会の事業の範囲の特例）の事業に関する文書の項の改正規定
    <sup>suppl-3631-109/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-1/par-1/item-4/sub-1</sup>
    the provisions in Article 9 amending the row in Appended Table 3 of the Stamp Tax Act for documents relating to the business set forth in Article 3, item (i) (Special Provisions on the Scope of Business of Central Associations) of the Act on Special Measures for the Stabilization of the Sake Brewing Industry (Act No. 77 of 1970).
    <sup>machine translation, not official</sup>

### 第六十条（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-3631-109/art-60 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-60 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-60</sup>

**第一項**  第九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-3631-109/art-60/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-60/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-60/par-1</sup>
With regard to stamp tax imposed, or that should have been imposed, prior to the enforcement of the provisions of Article 9, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第六十一条（印紙税法の一部改正に伴う罰則に係る経過措置） — Transitional Measures on Penal Provisions Accompanying the Partial Amendment of the Stamp Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-61 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-61 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-61</sup>

**第一項**  第九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九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-3631-109/art-61/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-61/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-61/par-1</sup>
With regard to the application of penal provisions to acts committed prior to the enforcement of the provisions of Article 9, and to acts committed after the enforcement of the provisions of Article 9 in relation to stamp tax that 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-3631-109/art-1/par-1/item-3/sub-2: 附則第六十条 → 印紙税法 附則第六十条 (Supplementary Provisions, Article 60), suppl-3631-109/art-60 — https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-60 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-60
- suppl-3631-109/art-1/par-1/item-3/sub-2: 第六十一条 → 印紙税法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-3631-109/art-61 — https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-61 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-61
- suppl-3631-109/art-61/par-1: 前条 → 印紙税法 附則第六十条 (Supplementary Provisions, Article 60), suppl-3631-109/art-60 — https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-60 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-60

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 印紙税法 附則第一条第一項第三号チ（施行期日） — https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-1/par-1/item-3/sub-2
- 印紙税法 附則第六十一条第一項（印紙税法の一部改正に伴う罰則に係る経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-3631-109/art-61/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-3631-109/art-61/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
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-009, 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-20261104T155636-009, 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