# 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-4211-80. 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-4211-80` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-4211-80 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4211-80 - 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. --- ## 附　則 平成二一年七月一五日法律第八〇号 suppl-4211-80 · https://japanlaw.org/ja/stamp-tax-act/suppl-4211-80 · https://japanlaw.org/l/342AC0000000023/suppl-4211-80 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4211-80/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4211-80/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4211-80/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。 suppl-4211-80/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4211-80/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4211-80/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第六条（調整規定） — Adjustment Provisions caption: machine translation, not official suppl-4211-80/art-6 · https://japanlaw.org/ja/stamp-tax-act/suppl-4211-80/art-6 · https://japanlaw.org/l/342AC0000000023/suppl-4211-80/art-6 **第一項** この法律の施行の日が独立行政法人通則法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律（平成二十一年法律第　　　号。以下「整備法」という。）の施行の日前である場合には、附則第四条の印紙税法別表第三の改正規定中「、第十一号並びに第十二号」とあるのは「、第十二号並びに第十三号」と、「並びに第十一号から第十三号まで」とあるのは「並びに第十二号から第十四号まで」とし、前条のうち次の表の上欄に掲げる独立行政法人中小企業基盤整備機構法の改正規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 第十五条第一項の改正規定 第十四号を第十五号とし、第十一号から第十三号までを一号ずつ繰り下げ、第十号 第十五号を第十六号とし、第十二号から第十四号までを一号ずつ繰り下げ、第十一号 十一　商店街の活性化のための地域住民の需要に応じた事業活動の促進に関する法律（平成二十一年法律第八十号）第十条の規定による貸付けを行うこと。 十二　商店街の活性化のための地域住民の需要に応じた事業活動の促進に関する法律（平成二十一年法律第八十号）第十条の規定による貸付けを行うこと。 第十七条第二項の改正規定 第十五条第一項第十一号及び第十二号」を「第十五条第一項第十二号及び第十三号」に、「同条第一項第十三号」を「同条第一項第十四号 第十五条第一項第十二号及び第十三号」を「第十五条第一項第十三号及び第十四号」に、「同項第十四号」を「同条第一項第十五号 第十八条第一項第一号の改正規定 及び同項第十号」を「、同項第十号及び第十一号」に 同項第十一号」の下に「及び第十二号」を加え 同項第十三号」を「同項第十四号 同項第十四号」を「同項第十五号 第十八条第一項第二号の改正規定 同項第十三号」を「同項第十四号 同項第十四号」を「同項第十五号 第十八条第一項第三号の改正規定 第十五条第一項第十三号」を「第十五条第一項第十四号 第十五条第一項第十四号」を「第十五条第一項第十五号 第十八条第一項第四号の改正規定 第十五条第一項第十一号」を「第十五条第一項第十二号 第十五条第一項第十二号」を「第十五条第一項第十三号 同項第十三号」を「同項第十四号 同項第十四号」を「同項第十五号 第十八条第一項第五号の改正規定 第十五条第一項第十二号」を「第十五条第一項第十三号 第十五条第一項第十三号」を「第十五条第一項第十四号 同項第十三号」を「同項第十四号 同項第十四号」を「同項第十五号 第二十二条第一項の改正規定 第十二号」を「第十三号 第十三号」を「第十四号 附則第十四条の表第十八条第一項第一号の項の改正規定 同項第十号」を「第十一号 同項第十一号」を「第十二号 附則第十四条の表第二十二条第一項の項の改正規定 第十二号」を「第十三号 第十三号」を「第十四号 suppl-4211-80/art-6/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4211-80/art-6/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4211-80/art-6/par-1 If the date on which this Act comes into effect is before the date on which the Act on the Arrangement of Relevant Acts Accompanying the Enforcement of the Act Partially Amending the Act on General Rules for Incorporated Administrative Agencies (Act No. ___ of 2009; hereinafter referred to as the "Arrangement Act") comes into effect, in the provisions amending Appended Table 3 of the Stamp Tax Act in Article 4 of the Supplementary Provisions, the phrase ", item (xi) and item (xii)" is deemed to be replaced with ", item (xii) and item (xiii)", and the phrase "and items (xi) through (xiii)" with "and items (xii) through (xiv)", and, in the provisions of the preceding Article amending the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency that are listed in the left-hand column of the following table, the words listed in the middle column of that table are deemed to be replaced with the words listed in the right-hand column of that table. The provisions amending Article 15, paragraph (1) making item (xiv) item (xv), moving items (xi) through (xiii) down by one item each, and item (x) making item (xv) item (xvi), moving items (xii) through (xiv) down by one item each, and item (xi) (xi) Making loans under the provisions of Article 10 of the Act on Promotion of Business Activities Meeting the Needs of Local Residents for the Revitalization of Shopping Districts (Act No. 80 of 2009). (xii) Making loans under the provisions of Article 10 of the Act on Promotion of Business Activities Meeting the Needs of Local Residents for the Revitalization of Shopping Districts (Act No. 80 of 2009). The provisions amending Article 17, paragraph (2) Article 15, paragraph (1), items (xi) and (xii)" with "Article 15, paragraph (1), items (xii) and (xiii)", and "that Article, paragraph (1), item (xiii)" with "that Article, paragraph (1), item (xiv) Article 15, paragraph (1), items (xii) and (xiii)" with "Article 15, paragraph (1), items (xiii) and (xiv)", and "that paragraph, item (xiv)" with "that Article, paragraph (1), item (xv) The provisions amending Article 18, paragraph (1), item (i) and that paragraph, item (x)" with ", that paragraph, items (x) and (xi)" that paragraph, item (xi)" with "and item (xii)" added after it that paragraph, item (xiii)" with "that paragraph, item (xiv) that paragraph, item (xiv)" with "that paragraph, item (xv) The provisions amending Article 18, paragraph (1), item (ii) that paragraph, item (xiii)" with "that paragraph, item (xiv) that paragraph, item (xiv)" with "that paragraph, item (xv) The provisions amending Article 18, paragraph (1), item (iii) Article 15, paragraph (1), item (xiii)" with "Article 15, paragraph (1), item (xiv) Article 15, paragraph (1), item (xiv)" with "Article 15, paragraph (1), item (xv) The provisions amending Article 18, paragraph (1), item (iv) Article 15, paragraph (1), item (xi)" with "Article 15, paragraph (1), item (xii) Article 15, paragraph (1), item (xii)" with "Article 15, paragraph (1), item (xiii) that paragraph, item (xiii)" with "that paragraph, item (xiv) that paragraph, item (xiv)" with "that paragraph, item (xv) The provisions amending Article 18, paragraph (1), item (v) Article 15, paragraph (1), item (xii)" with "Article 15, paragraph (1), item (xiii) Article 15, paragraph (1), item (xiii)" with "Article 15, paragraph (1), item (xiv) that paragraph, item (xiii)" with "that paragraph, item (xiv) that paragraph, item (xiv)" with "that paragraph, item (xv) The provisions amending Article 22, paragraph (1) item (xii)" with "item (xiii) item (xiii)" with "item (xiv) The provisions amending the row for Article 18, paragraph (1), item (i) in the table in Article 14 of the Supplementary Provisions that paragraph, item (x)" with "item (xi) that paragraph, item (xi)" with "item (xii) The provisions amending the row for Article 22, paragraph (1) in the table in Article 14 of the Supplementary Provisions item (xii)" with "item (xiii) item (xiii)" with "item (xiv) machine translation, not official **第二項** 前項の場合において、整備法第十九条の印紙税法別表第三の改正規定中「、第十二号並びに第十三号」とあるのは「並びに第十二号から第十四号まで」と、「、第十一号並びに第十二号」とあるのは「並びに第十一号から第十三号まで」とし、整備法第百十条のうち次の表の上欄に掲げる独立行政法人中小企業基盤整備機構法の改正規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 第十五条第一項の改正規定 第十一号から第十五号まで 第十一号から第十六号まで 第十七条第二項の改正規定 第十五条第一項第十二号及び第十三号」を「第十五条第一項第十一号及び第十二号」に、「同項第十四号」を「同条第一項第十三号 第十五条第一項第十三号及び第十四号」を「第十五条第一項第十二号及び第十三号」に、「同条第一項第十五号」を「同条第一項第十四号 第十八条第一項第一号の改正規定 、同項第十一号」を「及び同項第十号 、同項第十一号及び第十二号」を「、同項第十号及び第十一号 同項第十四号」を「同項第十三号 同項第十五号」を「同項第十四号 第十八条第一項第二号の改正規定 同項第十四号」を「同項第十三号 同項第十五号」を「同項第十四号 第十八条第一項第三号の改正規定 第十五条第一項第十四号」を「第十五条第一項第十三号 第十五条第一項第十五号」を「第十五条第一項第十四号 第十八条第一項第四号の改正規定 第十五条第一項第十二号」を「第十五条第一項第十一号 第十五条第一項第十三号」を「第十五条第一項第十二号 同項第十四号」を「同項第十三号 同項第十五号」を「同項第十四号 第十八条第一項第五号の改正規定 第十五条第一項第十三号」を「第十五条第一項第十二号 第十五条第一項第十四号」を「第十五条第一項第十三号 同項第十四号」を「同項第十三号 同項第十五号」を「同項第十四号 第二十二条第一項の改正規定 第十三号」を「並びに第十五条第一項第八号、第十号及び第十二号 第十四号」を「並びに第十五条第一項第八号、第十号及び第十三号 附則第十四条の表第十八条第一項第一号の項の改正規定 同項第十一号」を「同項第十号 第十二号」を「第十一号 附則第十四条の表第二十二条第一項の項の改正規定 第十三号」を「第十二号 第十四号」を「第十三号 suppl-4211-80/art-6/par-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-4211-80/art-6/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-4211-80/art-6/par-2 In the case referred to in the preceding paragraph, in the provisions amending Appended Table 3 of the Stamp Tax Act in Article 19 of the Arrangement Act, the phrase ", item (xii) and item (xiii)" is deemed to be replaced with "and items (xii) through (xiv)", and the phrase ", item (xi) and item (xii)" with "and items (xi) through (xiii)", and, in the provisions of Article 110 of the Arrangement Act amending the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency that are listed in the left-hand column of the following table, the words listed in the middle column of that table are deemed to be replaced with the words listed in the right-hand column of that table. The provisions amending Article 15, paragraph (1) items (xi) through (xv) items (xi) through (xvi) The provisions amending Article 17, paragraph (2) Article 15, paragraph (1), items (xii) and (xiii)" with "Article 15, paragraph (1), items (xi) and (xii)", and "that paragraph, item (xiv)" with "that Article, paragraph (1), item (xiii) Article 15, paragraph (1), items (xiii) and (xiv)" with "Article 15, paragraph (1), items (xii) and (xiii)", and "that Article, paragraph (1), item (xv)" with "that Article, paragraph (1), item (xiv) The provisions amending Article 18, paragraph (1), item (i) , that paragraph, item (xi)" with "and that paragraph, item (x) , that paragraph, items (xi) and (xii)" with ", that paragraph, items (x) and (xi) that paragraph, item (xiv)" with "that paragraph, item (xiii) that paragraph, item (xv)" with "that paragraph, item (xiv) The provisions amending Article 18, paragraph (1), item (ii) that paragraph, item (xiv)" with "that paragraph, item (xiii) that paragraph, item (xv)" with "that paragraph, item (xiv) The provisions amending Article 18, paragraph (1), item (iii) Article 15, paragraph (1), item (xiv)" with "Article 15, paragraph (1), item (xiii) Article 15, paragraph (1), item (xv)" with "Article 15, paragraph (1), item (xiv) The provisions amending Article 18, paragraph (1), item (iv) Article 15, paragraph (1), item (xii)" with "Article 15, paragraph (1), item (xi) Article 15, paragraph (1), item (xiii)" with "Article 15, paragraph (1), item (xii) that paragraph, item (xiv)" with "that paragraph, item (xiii) that paragraph, item (xv)" with "that paragraph, item (xiv) The provisions amending Article 18, paragraph (1), item (v) Article 15, paragraph (1), item (xiii)" with "Article 15, paragraph (1), item (xii) Article 15, paragraph (1), item (xiv)" with "Article 15, paragraph (1), item (xiii) that paragraph, item (xiv)" with "that paragraph, item (xiii) that paragraph, item (xv)" with "that paragraph, item (xiv) The provisions amending Article 22, paragraph (1) item (xiii)" with "and Article 15, paragraph (1), items (viii), (x) and (xii) item (xiv)" with "and Article 15, paragraph (1), items (viii), (x) and (xiii) The provisions amending the row for Article 18, paragraph (1), item (i) in the table in Article 14 of the Supplementary Provisions that paragraph, item (xi)" with "that paragraph, item (x) item (xii)" with "item (xi) The provisions amending the row for Article 22, paragraph (1) in the table in Article 14 of the Supplementary Provisions item (xiii)" with "item (xii) item (xiv)" with "item (xiii) machine translation, not official --- ## Cites - suppl-4211-80/art-6/par-1: 商店街の活性化のための地域住民の需要に応じた事業活動の促進に関する法律（平成二十一年法律第八十号）第十条 → e-Gov law 421AC0000000080, 第十条 (Article 10), art-10 — not held in this collection - suppl-4211-80/art-6/par-2: 前項 → 印紙税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4211-80/art-6/par-1 — https://japanlaw.org/ja/stamp-tax-act/suppl-4211-80/art-6/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4211-80/art-6/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 印紙税法 附則第六条第二項（調整規定） — https://japanlaw.org/ja/stamp-tax-act/suppl-4211-80/art-6/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-4211-80/art-6/par-2 --- ## 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-20261104T155636-013, 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-20261104T155636-014, 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