# 印紙税法 / Stamp Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/suppl-4251-5/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（印紙税法の一部改正に伴う経過措置） — address `suppl-4251-5/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-4251-5/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4251-5/art-16 - 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. --- ### 第十六条（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 caption: machine translation, not official suppl-4251-5/art-16 · https://japanlaw.org/ja/stamp-tax-act/suppl-4251-5/art-16 · https://japanlaw.org/l/342AC0000000023/suppl-4251-5/art-16 **第一項** 第五条の規定による改正後の印紙税法別表第一第十七号の規定は、平成二十六年四月一日以後に作成される同号に掲げる金銭又は有価証券の受取書に係る印紙税について適用し、同日前に作成される同条の規定による改正前の印紙税法別表第一第十七号に掲げる金銭又は有価証券の受取書に係る印紙税については、なお従前の例による。 suppl-4251-5/art-16/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4251-5/art-16/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4251-5/art-16/par-1 The provisions of item 17 of Appended Table 1 of the Stamp Tax Act as amended by the provisions of Article 5 apply to stamp tax on receipts for money or securities listed in that item that are prepared on or after April 1, 2014, and the provisions then in force continue to govern stamp tax on receipts for money or securities that are prepared before that date and listed in item 17 of Appended Table 1 of the Stamp Tax Act prior to its amendment by the provisions of that Article. machine translation, not official --- ## Cites - suppl-4251-5/art-16/par-1: 印紙税法別表第一第十七号 → 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 印紙税法 附則第一条第一項第四号イ（施行期日） — https://japanlaw.org/ja/stamp-tax-act/suppl-4251-5/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-4251-5/art-1/par-1/item-4/sub-1 --- ## 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-20261104T155636-013, 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-20261104T155636-015, 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