# 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-4221-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4221-6
- 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 平成二二年三月三一日法律第六号
<sup>suppl-4221-6 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-1</sup>

**第一項**  この法律は、平成二十二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。
<sup>suppl-4221-6/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-1/par-1</sup>
This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　平成二十二年六月一日
  <sup>suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-1/par-1/item-1</sup>
  the following provisions: June 1, 2010
  <sup>machine translation, not official</sup>

    **イからワまで**  略
    <sup>suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-1/par-1/item-1/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **カ**  第十四条中印紙税法の目次の改正規定、同法第二十二条の改正規定、同法第二十三条及び第二十四条を削る改正規定、同法第二十五条の改正規定、同条を同法第二十三条とする改正規定、同法第二十六条の改正規定、同条を同法第二十四条とする改正規定、同法第二十七条の改正規定並びに同条を同法第二十五条とする改正規定
    <sup>suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-1/par-1/item-1/sub-2</sup>
    the provisions in Article 14 amending the table of contents of the Stamp Tax Act, the provisions amending Article 22 of that Act, the provisions deleting Articles 23 and 24 of that Act, the provisions amending Article 25 of that Act, the provisions making that Article Article 23 of that Act, the provisions amending Article 26 of that Act, the provisions making that Article Article 24 of that Act, the provisions amending Article 27 of that Act, and the provisions making that Article Article 25 of that Act.
    <sup>machine translation, not official</sup>

### 第四十条（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-4221-6/art-40 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-40 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-40</sup>

**第一項**  この附則に別段の定めがあるものを除き、第十四条の規定（印紙税法別表第一第十号の課税物件欄に係る部分に限る。以下この項において同じ。）による改正後の印紙税法（次項において「新印紙税法」という。）別表第一第十号の規定は、施行日以後に作成される同号に掲げる保険証券に係る印紙税について適用し、施行日前に作成される同条の規定による改正前の印紙税法（次項において「旧印紙税法」という。）別表第一第十号に掲げる保険証券に係る印紙税については、なお従前の例による。
<sup>suppl-4221-6/art-40/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-40/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-40/par-1</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of item 10 of Appended Table 1 of the Stamp Tax Act as amended by the provisions of Article 14 (limited to the part concerning the Objects of Taxation column of item 10 of Appended Table 1 of the Stamp Tax Act; the same applies hereinafter in this paragraph) (referred to as the "New Stamp Tax Act" in the following paragraph) apply to stamp tax on the insurance certificates listed in that item that are prepared on or after the Effective Date, and the provisions then in force continue to govern stamp tax on the insurance certificates listed in item 10 of Appended Table 1 of the Stamp Tax Act before amendment by the provisions of that Article (referred to as the "Former Stamp Tax Act" in the following paragraph) that are prepared before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  施行日から平成二十三年三月三十一日までの間に作成される新印紙税法別表第一第十号に掲げる保険証券であって施行日の前日に作成されたとしたならば旧印紙税法別表第一第十号に掲げる保険証券に該当しないこととなるものについては、新印紙税法別表第一第十号の規定は、適用しない。
<sup>suppl-4221-6/art-40/par-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-40/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-40/par-2</sup>
With respect to insurance certificates listed in item 10 of Appended Table 1 of the New Stamp Tax Act that are prepared during the period from the Effective Date through March 31, 2011 and that would not fall under insurance certificates listed in item 10 of Appended Table 1 of the Former Stamp Tax Act if they had been prepared on the day before the Effective Date, the provisions of item 10 of Appended Table 1 of the New Stamp Tax Act do not apply.
<sup>machine translation, not official</sup>

### 第百四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-146 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-146 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-146</sup>

**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。
<sup>suppl-4221-6/art-146/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-146/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第百四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-147 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-147 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-147</sup>

**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。
<sup>suppl-4221-6/art-147/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-147/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-147/par-1</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4221-6/art-40/par-1: 印紙税法別表第一第十号 → 印紙税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/stamp-tax-act/appdx-1 · https://japanlaw.org/l/342AC0000000023/appdx-1
- suppl-4221-6/art-40/par-1: この項 → 印紙税法 附則第四十条第一項 (Supplementary Provisions, Article 40, paragraph (1)), suppl-4221-6/art-40/par-1 — https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-40/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-40/par-1
- suppl-4221-6/art-40/par-1: 次項 → 印紙税法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4221-6/art-40/par-2 — https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-40/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-40/par-2
- suppl-4221-6/art-40/par-2: 新印紙税法別表第一第十号 → 印紙税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/stamp-tax-act/appdx-1 · https://japanlaw.org/l/342AC0000000023/appdx-1
- suppl-4221-6/art-146/par-1: 附則第一条 → 印紙税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4221-6/art-1 — https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-1
- suppl-4221-6/art-146/par-1: この条 → 印紙税法 附則第百四十六条 (Supplementary Provisions, Article 146), suppl-4221-6/art-146 — https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-146 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-146

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 印紙税法 附則第四十条第一項（印紙税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-40/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-40/par-1
- 印紙税法 附則第百四十六条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-146/par-1

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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-20261104T155636-007, 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
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-014, 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