# 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-4241-25. 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-4241-25` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-4241-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4241-25 - 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 平成二四年三月三一日法律第二五号 suppl-4241-25 · https://japanlaw.org/ja/stamp-tax-act/suppl-4241-25 · https://japanlaw.org/l/342AC0000000023/suppl-4241-25 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4241-25/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4241-25/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-4241-25/art-1 **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。 suppl-4241-25/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4241-25/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4241-25/art-1/par-1 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: machine translation, not official **一** 第二十二条、第二十六条、第二十七条、第五章第一節及び第六章並びに附則第三条、第六条、第八条から第十三条まで、第十七条、第二十四条及び第二十六条の規定　公布の日から起算して二月を超えない範囲内において政令で定める日 suppl-4241-25/art-1/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4241-25/art-1/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-4241-25/art-1/par-1/item-1 The provisions of Article 22, Article 26, Article 27, Chapter V, Section 1, and Chapter VI, and Article 3, Article 6, Articles 8 through 13, Article 17, Article 24, and Article 26 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation. machine translation, not official ### 第二十七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4241-25/art-27 · https://japanlaw.org/ja/stamp-tax-act/suppl-4241-25/art-27 · https://japanlaw.org/l/342AC0000000023/suppl-4241-25/art-27 **第一項** 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-4241-25/art-27/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4241-25/art-27/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4241-25/art-27/par-1 Transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## 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-20261104T155636-015, 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