# 印紙税法 / Stamp Tax Act — 第百十二条 (Supplementary Provisions, Article 112) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/suppl-4251-63/art-112. 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: 第百十二条 (Supplementary Provisions, Article 112)（印紙税法の一部改正に伴う経過措置） — address `suppl-4251-63/art-112` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-4251-63/art-112 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-4251-63/art-112 - 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. --- ### 第百十二条（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-4251-63/art-112 · https://japanlaw.org/ja/stamp-tax-act/suppl-4251-63/art-112 · https://japanlaw.org/l/342AC0000000023/suppl-4251-63/art-112 **第一項** 存続厚生年金基金が作成する老齢年金給付等に関する文書については、当分の間、印紙税を課さない。 suppl-4251-63/art-112/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4251-63/art-112/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-4251-63/art-112/par-1 No stamp tax is imposed, for the time being, on documents concerning old-age pension benefits, etc. prepared by a surviving employees' pension fund. machine translation, not official **第二項** 存続連合会が作成する附則第四十条第三項第一号及び第二号に規定する給付、同条第四項第一号イ若しくはハ又は第二号に掲げる事業、附則第五十条第二項に規定する存続連合会老齢給付金、存続連合会障害給付金及び存続連合会遺族給付金並びに附則第六十三条第一項から第四項までの規定によりなおその効力を有するものとされた改正前確定給付企業年金法第九十一条の六第二項に規定する給付に関する文書については、当分の間、印紙税を課さない。 suppl-4251-63/art-112/par-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-4251-63/art-112/par-2 · https://japanlaw.org/l/342AC0000000023/suppl-4251-63/art-112/par-2 No stamp tax is imposed, for the time being, on documents prepared by the surviving Pension Fund Association concerning the benefits prescribed in Article 40, paragraph (3), items (i) and (ii) of the Supplementary Provisions, the business listed in that Article, paragraph (4), item (i), (a) or (c) or item (ii), the surviving Pension Fund Association old-age benefit, the surviving Pension Fund Association disability benefit and the surviving Pension Fund Association survivor benefit prescribed in Article 50, paragraph (2) of the Supplementary Provisions, and the benefits prescribed in Article 91-6, paragraph (2) of the pre-amendment Defined-Benefit Corporate Pension Act, which remains in force pursuant to the provisions of Article 63, paragraphs (1) through (4) of the Supplementary Provisions. machine translation, not official **第三項** 連合会が作成する附則第七十六条第二項に規定する給付及び附則第七十八条第二項第一号又は第三号に掲げる事業に関する文書については、当分の間、印紙税を課さない。 suppl-4251-63/art-112/par-3 · https://japanlaw.org/ja/stamp-tax-act/suppl-4251-63/art-112/par-3 · https://japanlaw.org/l/342AC0000000023/suppl-4251-63/art-112/par-3 No stamp tax is imposed, for the time being, on documents prepared by the Pension Fund Association concerning the benefits prescribed in Article 76, paragraph (2) of the Supplementary Provisions and the business listed in Article 78, paragraph (2), item (i) or item (iii) of the Supplementary Provisions. 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-20261104T155636-013, 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-20261104T155636-016, 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