# 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-4191-85. 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-4191-85`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-4191-85
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4191-85
- 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 平成一九年六月一三日法律第八五号
<sup>suppl-4191-85 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-85 · https://japanlaw.org/l/342AC0000000023/suppl-4191-85</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-85/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-85/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-85/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-4191-85/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-85/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-85/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-4191-85/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-85/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/342AC0000000023/suppl-4191-85/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  附則第二十六条から第六十条まで及び第六十二条から第六十五条までの規定　平成二十年十月一日
  <sup>suppl-4191-85/art-1/par-1/item-3 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-85/art-1/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/suppl-4191-85/art-1/par-1/item-3</sup>
  the provisions of Articles 26 through 60 and Articles 62 through 65 of the Supplementary Provisions: October 1, 2008.
  <sup>machine translation, not official</sup>

### 第四十七条（印紙税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-85/art-47 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-85/art-47 · https://japanlaw.org/l/342AC0000000023/suppl-4191-85/art-47</sup>

**第一項**  独立行政法人中小企業基盤整備機構が作成する旧政投銀法附則第三十六条の規定による改正前の地域振興整備公団法（昭和三十七年法律第九十五号）第十九条第一項第二号及び第七号に規定する貸付けに係る業務に関する文書については、当分の間、印紙税を課さない。
<sup>suppl-4191-85/art-47/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4191-85/art-47/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4191-85/art-47/par-1</sup>
With regard to documents prepared by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN that relate to the business pertaining to the loans prescribed in Article 19, paragraph (1), items (ii) and (vii) of the Regional Promotion and Development Corporation Act (Act No. 95 of 1962) before its amendment by the provisions of Article 36 of the Supplementary Provisions of the former Development Bank of Japan Act, stamp tax is not imposed for the time being.
<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-20261104T155636-005, 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-20261104T155636-013, 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-20261104T155636-013, 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