# 印紙税法 / Stamp Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（印紙税法の一部改正に伴う経過措置） — address `suppl-5061-8/art-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-18 - 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. --- ### 第十八条（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-5061-8/art-18 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-18 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-18 **第一項** 施行日前に国立研究開発法人情報通信研究機構が作成した第十条の規定による改正前の印紙税法別表第三国立研究開発法人情報通信研究機構法（平成十一年法律第百六十二号）第十四条第一項第一号から第八号まで（業務の範囲）の業務及び特定通信・放送開発事業実施円滑化法（平成二年法律第三十五号）第六条第一項第一号（機構による特定通信・放送開発事業の推進）の業務に関する文書の項の上欄に掲げる文書に係る印紙税については、なお従前の例による。 suppl-5061-8/art-18/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5061-8/art-18/par-1 · https://japanlaw.org/l/342AC0000000023/suppl-5061-8/art-18/par-1 With regard to stamp tax on the documents listed in the left-hand column of the row for documents concerning the business of Article 14, paragraph (1), items (i) through (viii) (Scope of Business) of the Act on the National Institute of Information and Communications Technology, National Research and Development Agency (Act No. 162 of 1999) and the business of Article 6, paragraph (1), item (i) (Promotion of Specified Communication and Broadcasting Development Projects by the Institute) of the Act on Facilitation of Implementation of Project for Development of Specified Communication and Broadcasting (Act No. 35 of 1990) in Appended Table 3 of the Stamp Tax Act before amendment by the provisions of Article 10, which were prepared by the National Institute of Information and Communications Technology, National Research and Development Agency before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5061-8/art-18/par-1: 国立研究開発法人情報通信研究機構法（平成十一年法律第百六十二号）第十四条第一項第一号から第八号まで → e-Gov law 411AC0000000162, 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — not held in this collection - suppl-5061-8/art-18/par-1: 特定通信・放送開発事業実施円滑化法（平成二年法律第三十五号）第六条第一項第一号 → e-Gov law 402AC0000000035, 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — not held in this collection --- ## 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 — 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