# 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-5061-8/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-5061-8/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-5061-8/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-5061-8/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-5061-8/art-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1
**第一項** この法律は、令和六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。
suppl-5061-8/art-1/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-1/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1
This Act comes into effect as of April 1, 2024; 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
**一から八まで** 略
suppl-5061-8/art-1/par-1/item-1-to-8 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-1/par-1/item-1-to-8 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-1-to-8
Omitted
machine translation, not official
**九** 次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-9
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
machine translation, not official
**イからニまで** 略
suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-9/sub-1
Omitted
machine translation, not official
**ホ** 第十条中印紙税法別表第一の改正規定
suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-9/sub-2
the provisions amending Appended Table 1 of the Stamp Tax Act in Article 10;
machine translation, not official
**十** 次に掲げる規定 都市緑地法等の一部を改正する法律（令和六年法律第四十号）の施行の日
suppl-5061-8/art-1/par-1/item-10 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-1/par-1/item-10 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 40 of 2024) comes into effect.
machine translation, not official
**イ** 第十条中印紙税法別表第三外国人の技能実習の適正な実施及び技能実習生の保護に関する法律（平成二十八年法律第八十九号）第八十七条第一号及び第六号（同条第一号の業務に係る業務に限る。）（業務の範囲）の業務に関する文書の項の次に次のように加える改正規定（脱炭素成長型経済構造への円滑な移行の推進に関する法律（令和五年法律第三十二号）第五十四条第一項各号（業務の範囲）に掲げる業務に関する文書の項に係る部分を除く。）
suppl-5061-8/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-1/par-1/item-10/sub-1
the provisions of Article 10 adding the following after the row for documents concerning the business of Article 87, items (i) and (vi) (limited to the business related to the business of item (i) of that Article) (Scope of Business) of the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) in Appended Table 3 of the Stamp Tax Act (excluding the part pertaining to the row for documents concerning the business listed in the items of Article 54, paragraph (1) (Scope of Business) of the Act on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023)).
machine translation, not official
---
## Cites
- suppl-5061-8/art-1/par-1/item-10/sub-1: 同条第一号 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第八十七条第一項第一号 (Article 87, paragraph (1), item (i)), art-87/par-1/item-1 — https://japanlaw.org/ja/technical-intern-training-act/art-87/par-1/item-1 · https://japanlaw.org/l/428AC0000000089/art-87/par-1/item-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 印紙税法 附則第七十二条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-72/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