# 印紙税法 / Stamp Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4221-6/art-1`
- 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/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4221-6/art-1
- 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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### 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>

## Cited by

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

- 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-20261104T155636-014, 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