# 印紙税法 / Stamp Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5061-38/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-5061-38/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5061-38/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-1 **第一項** この法律は、公布の日から起算して二年を超えない範囲内において政令で定める日から施行する。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-5061-38/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items: machine translation, not official **一** 附則第二十二条の規定　公布の日 suppl-5061-38/art-1/par-1/item-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-1/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-1/par-1/item-1 the provisions of Article 22 of the Supplementary Provisions: the date of promulgation; machine translation, not official **二** 略 suppl-5061-38/art-1/par-1/item-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-1/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-1/par-1/item-2 Omitted machine translation, not official **三** 第二章第一節（試掘に係る部分に限る。）、同章第二節（試掘及び試掘権に係る部分に限る。）、同章第三節第三款、第六十五条（試掘に係る部分に限る。）、同章第四節（試掘に係る部分に限る。）、第五章及び第六章（試掘に係る部分に限る。）、第百三十一条（第一号（第四条第一項、第十二条第一項、第十四条第一項及び第百二十条第一項に係る部分に限る。）に係る部分に限る。）、第百三十二条第二項（試掘者に係る部分に限る。）、第百三十三条（前号に掲げる規定及び第十条第一項に係る部分を除き、試掘に係る部分に限る。）、第百三十四条（試掘に係る部分に限る。）並びに第百三十七条第二項の規定（これらの規定に係る罰則を含む。）並びに附則第七条、第八条、第十条から第十二条まで、第十七条及び第十九条から第二十一条までの規定　公布の日から起算して六月を超えない範囲内において政令で定める日 suppl-5061-38/art-1/par-1/item-3 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-1/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-1/par-1/item-3 the provisions of Chapter II, Section 1 (limited to the part pertaining to prospecting), Section 2 of that Chapter (limited to the part pertaining to prospecting and prospecting rights), Section 3, Subsection 3 of that Chapter, Article 65 (limited to the part pertaining to prospecting), Section 4 of that Chapter (limited to the part pertaining to prospecting), Chapter V and Chapter VI (limited to the part pertaining to prospecting), Article 131 (limited to the part pertaining to item (i) (limited to the part pertaining to Article 4, paragraph (1), Article 12, paragraph (1), Article 14, paragraph (1) and Article 120, paragraph (1))), Article 132, paragraph (2) (limited to the part pertaining to prospectors), Article 133 (excluding the provisions set forth in the preceding item and the part pertaining to Article 10, paragraph (1), and limited to the part pertaining to prospecting), Article 134 (limited to the part pertaining to prospecting), and Article 137, paragraph (2) (including the penal provisions pertaining to these provisions), and the provisions of Articles 7, 8, 10 through 12, 17, and 19 through 21 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official --- ## Cites - suppl-5061-38/art-1/par-1/item-1: 附則第二十二条 → 印紙税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5061-38/art-22 — https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-22 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-22 - suppl-5061-38/art-1/par-1/item-3: 第一号 → 印紙税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5061-38/art-1/par-1/item-1 — https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-1/par-1/item-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-1/par-1/item-1 - suppl-5061-38/art-1/par-1/item-3: 前号 → 印紙税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5061-38/art-1/par-1/item-2 — https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-1/par-1/item-2 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-1/par-1/item-2 - suppl-5061-38/art-1/par-1/item-3: 第十九条から第二十一条まで → 印紙税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-5061-38/art-21 — https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-21 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-21 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 印紙税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-1/par-1/item-3 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-1/par-1/item-3 - 印紙税法 附則第十一条第一項（印紙税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-11/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-11/par-1 - 印紙税法 附則第二十一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-5061-38/art-21/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-38/art-21/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-20261104T155636-018, 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