# 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-4191-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4191-6
- 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 平成一九年三月三〇日法律第六号
suppl-4191-6 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-6/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-1
**第一項** この法律は、平成十九年四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。
suppl-4191-6/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-1/par-1
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一から六まで** 略
suppl-4191-6/art-1/par-1/item-1-to-6 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-1/par-1/item-1-to-6 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-1/par-1/item-1-to-6
Omitted
machine translation, not official
**七** 次に掲げる規定 信託法（平成十八年法律第百八号）の施行の日
suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-1/par-1/item-7
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect;
machine translation, not official
**イからヘまで** 略
suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ト** 第八条中印紙税法別表第一第四号の改正規定
suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-1/par-1/item-7/sub-2
the provisions in Article 8 amending item 4 of Appended Table 1 of the Stamp Tax Act;
machine translation, not official
**八** 次に掲げる規定 証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-1/par-1/item-8
the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
machine translation, not official
**イからニまで** 略
suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-1/par-1/item-8/sub-1
Omitted
machine translation, not official
**ホ** 第八条中印紙税法別表第一第十七号の改正規定
suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-1/par-1/item-8/sub-2
the provisions in Article 8 amending item 17 of Appended Table 1 of the Stamp Tax Act.
machine translation, not official
### 第百五十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4191-6/art-157 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-157 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-157
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律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。
suppl-4191-6/art-157/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-157/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
caption: machine translation, not official
suppl-4191-6/art-158 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-158 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-158
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4191-6/art-158/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-158/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-158/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
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## Cites
- suppl-4191-6/art-157/par-1: 附則第一条 → 印紙税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-6/art-1 — https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-1
- suppl-4191-6/art-157/par-1: この条 → 印紙税法 附則第百五十七条 (Supplementary Provisions, Article 157), suppl-4191-6/art-157 — https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-157 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-157
## Cited by
1 provision cites this one. No official source publishes this direction.
- 印紙税法 附則第百五十七条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-6/art-157/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
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-007, 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-20261104T155636-010, translated 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-013, 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