# 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-5051-3. 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-5051-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-5051-3 - 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 令和五年三月三一日法律第三号 suppl-5051-3 · https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5051-3/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-1 **第一項** この法律は、令和五年四月一日から施行する。 suppl-5051-3/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-1/par-1 This Act comes into effect on April 1, 2023. machine translation, not official ### 第二十二条（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-5051-3/art-22 · https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-22 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-22 **第一項** 第七条の規定による改正後の印紙税法別表第三の規定は、施行日以後に独立行政法人中小企業基盤整備機構が作成する独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第二項第三号に掲げる業務に関する文書について適用し、施行日前に独立行政法人中小企業基盤整備機構が作成した当該業務に関する文書に係る印紙税については、なお従前の例による。 suppl-5051-3/art-22/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-22/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-22/par-1 The provisions of Appended Table 3 of the Stamp Tax Act as amended by the provisions of Article 7 apply to documents concerning the business listed in Article 15, paragraph (2), item (iii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002) that are prepared by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN on or after the Effective Date, and the provisions then in force continue to govern stamp tax on documents concerning that business that were prepared by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN before the Effective Date. machine translation, not official ### 第七十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5051-3/art-78 · https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-78 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-78 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-5051-3/art-78/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-78/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第七十九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5051-3/art-79 · https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-79 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-79 **第一項** この附則に規定するもののほか、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-5051-3/art-79/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-79/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-79/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5051-3/art-22/par-1: 印紙税法別表第三 → 印紙税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/stamp-tax-act/appdx-3 · https://japanlaw.org/l/342AC0000000023/appdx-3 - suppl-5051-3/art-22/par-1: 独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第二項第三号 → e-Gov law 414AC0000000147, 第十五条第二項第三号 (Article 15, paragraph (2), item (iii)), art-15/par-2/item-3 — not held in this collection - suppl-5051-3/art-78/par-1: 附則第一条 → 印紙税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5051-3/art-1 — https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-1 - suppl-5051-3/art-78/par-1: この条 → 印紙税法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-5051-3/art-78 — https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-78 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-78 ## Cited by 1 provision cites this one. No official source publishes this direction. - 印紙税法 附則第七十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5051-3/art-78/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-20261104T155636-007, 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-20261104T155636-010, translated 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-013, translated 2026-11-05 - claude-sonnet-5-5 — Machine translation, batch stamp-tax-act-20261104T155636-018, 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