# 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-4301-7/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-4301-7/art-1
- e-Gov law ID: 342AC0000000023 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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-4301-7/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-1</sup>

**第一項**  この法律は、平成三十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-4301-7/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-1/par-1</sup>
This Act comes into effect on April 1, 2018; 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>

  **一から十一まで**  略
  <sup>suppl-4301-7/art-1/par-1/item-1-to-11 · https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-1/par-1/item-1-to-11</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-1/par-1/item-12</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十条中印紙税法別表第二の改正規定
    <sup>suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-2</sup>
    the provisions amending Appended Table 2 of the Stamp Tax Act in Article 10;
    <sup>machine translation, not official</sup>

  **十三**  次に掲げる規定　産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-13 · https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-1/par-1/item-13</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  第十条中印紙税法別表第三の文書名の欄の改正規定（「第四十二条第一項」を「第五十四条第一項」に改める部分に限る。）
    <sup>suppl-4301-7/art-1/par-1/item-13/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-1/par-1/item-13/sub-1</sup>
    the provisions amending the Name of Document column of Appended Table 3 of the Stamp Tax Act in Article 10 (limited to the part replacing "Article 42, paragraph (1)" with "Article 54, paragraph (1)");
    <sup>machine translation, not official</sup>

  **十四**  次に掲げる規定　生産性向上特別措置法（平成三十年法律第二十五号）の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-1/par-1/item-14</sup>
  the following provisions: the date on which the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  第十条中印紙税法別表第三の文書名の欄の改正規定（「第十七号並びに第十八号」を「第十八号並びに第十九号（業務の範囲）」に、「（業務の範囲）に掲げる業務」を「の業務」に改める部分に限る。）
    <sup>suppl-4301-7/art-1/par-1/item-14/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-1/par-1/item-14/sub-1</sup>
    the provisions amending the Name of Document column of Appended Table 3 of the Stamp Tax Act in Article 10 (limited to the part replacing "item (xvii) and item (xviii)" with "item (xviii) and item (xix) (Scope of Business)", and "business listed in (Scope of Business)" with "business of").
    <sup>machine translation, not official</sup>

## Cited by

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

- 印紙税法 附則第百四十三条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-4301-7/art-143/par-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-20261104T155636-005, translated 2026-11-05
- claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-017, 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-20261104T155636-017, 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