# 印紙税法 / Stamp Tax Act — 第三十八条 (Supplementary Provisions, Article 38)

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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: 第三十八条 (Supplementary Provisions, Article 38)（罰則に関する経過措置） — address `suppl-4141-98/art-38`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-4141-98/art-38
- e-Gov law ID: 342AC0000000023 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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### 第三十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-98/art-38 · https://japanlaw.org/ja/stamp-tax-act/suppl-4141-98/art-38</sup>

**第一項**  施行日前にした行為並びにこの法律の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合における施行日以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-4141-98/art-38/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4141-98/art-38/par-1</sup>
With regard to the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after the Effective Date in the case where the provisions then in force are to continue to govern pursuant to the provisions of this Act and in the case where provisions are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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-20261104T155636-007, 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-20261104T155636-011, 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