# 印紙税法 / Stamp Tax Act — 第五十七条 (Supplementary Provisions, Article 57)

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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: 第五十七条 (Supplementary Provisions, Article 57)（印紙税法の一部改正に伴う罰則に係る経過措置） — address `suppl-4151-8/art-57`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-4151-8/art-57
- 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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### 第五十七条（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-4151-8/art-57 · https://japanlaw.org/ja/stamp-tax-act/suppl-4151-8/art-57</sup>

**第一項**  第十一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十一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-4151-8/art-57/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4151-8/art-57/par-1</sup>
With regard to the application of penal provisions to acts committed prior to the enforcement of the provisions of Article 11, and to acts committed after the enforcement of the provisions of Article 11 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-4151-8/art-57/par-1: 前条 → 印紙税法 附則第五十六条 (Supplementary Provisions, Article 56), suppl-4151-8/art-56 — https://japanlaw.org/ja/stamp-tax-act/suppl-4151-8/art-56

## Cited by

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

- 印紙税法 附則第一条第一項第四号リ（施行期日） — https://japanlaw.org/ja/stamp-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-2

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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-20261104T155636-009, 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-20261104T155636-012, 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
