# 印紙税法 / Stamp Tax Act — 第十条 (Supplementary Provisions, Article 10)

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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: 第十条 (Supplementary Provisions, Article 10)（調整規定） — address `suppl-5081-27/art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/stamp-tax-act/suppl-5081-27/art-10
- 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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### 第十条（調整規定） — Adjustment Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-27/art-10 · https://japanlaw.org/ja/stamp-tax-act/suppl-5081-27/art-10</sup>

**第一項**  附則第一条第一号に掲げる規定の施行の日が所得税法等の一部を改正する法律（令和七年法律第十三号）附則第一条第十号に掲げる規定の施行の日以後である場合には、前条中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
第六条のうち印紙税法別表第三の改正規定及び附則第一条第十号から第十二号までの規定中「及び第二号」を「、第二号及び第四号」に改める。	第六条のうち印紙税法別表第三の改正規定中「）第五十六条の五の二（連合会の業務）の規定による業務」の下に「、予防接種法（昭和二十三年法律第六十八号）第四十三条第二号及び第三号（同条第二号の業務に係る業務に限る。）（連合会の業務）に掲げる業務」を加え、「及び第二号」を「、第二号及び第四号」に改め、「「第五十六条の五の二（連合会の業務）の規定による業務」の下に「、予防接種法（昭和二十三年法律第六十八号）第四十三条第二号及び第三号（同条第二号の業務に係る業務に限る。）（連合会の業務）に掲げる業務」を加え、」を削る。
附則第一条第十号を次のように改める。
十　削除
附則第一条第十一号及び第十二号中「第五十六条の五の二（連合会の業務）の規定による業務」の下に「、予防接種法（昭和二十三年法律第六十八号）第四十三条第二号及び第三号（同条第二号の業務に係る業務に限る。）（連合会の業務）に掲げる業務」を加え、「及び第二号」を「、第二号及び第四号」に改める。
<sup>suppl-5081-27/art-10/par-1 · https://japanlaw.org/ja/stamp-tax-act/suppl-5081-27/art-10/par-1</sup>
If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions come into effect is on or after the date on which the provisions set forth in Article 1, item (x) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) come into effect, in the preceding Article, the words listed in the left-hand column of the following table are deemed to be replaced with the words listed in the right-hand column of that table.
In the provisions of Article 6 amending Appended Table 3 of the Stamp Tax Act and the provisions of Article 1, items (x) through (xii) of the Supplementary Provisions, "items (i) and (ii)" is replaced with "items (i), (ii) and (iv)".	In the provisions of Article 6 amending Appended Table 3 of the Stamp Tax Act, adding ", the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948)" after "the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947)", replacing "items (i) and (ii)" with "items (i), (ii) and (iv)", and deleting 'adding ", the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948)" after "the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947)",'.
Article 1, item (x) of the Supplementary Provisions is amended to read as follows.
(x) Deleted
In Article 1, items (xi) and (xii) of the Supplementary Provisions, adding ", the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948)" after "the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947)", and replacing "items (i) and (ii)" with "items (i), (ii) and (iv)".
<sup>machine translation, not official</sup>

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## Cites
- suppl-5081-27/art-10/par-1: 附則第一条第一号 → 印紙税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5081-27/art-1/par-1/item-1 — https://japanlaw.org/ja/stamp-tax-act/suppl-5081-27/art-1/par-1/item-1
- suppl-5081-27/art-10/par-1: 所得税法等の一部を改正する法律（令和七年法律第十三号）附則第一条第十号 → 印紙税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5071-13/art-1/par-1/item-10 — https://japanlaw.org/ja/stamp-tax-act/suppl-5071-13/art-1/par-1/item-10
- suppl-5081-27/art-10/par-1: 予防接種法（昭和二十三年法律第六十八号）第四十三条第二号 → e-Gov law 323AC0000000068, 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — not held in this collection
- suppl-5081-27/art-10/par-1: 第三号 → e-Gov law 323AC0000000068, 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — not held in this collection

## Cited by

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

- 印紙税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/stamp-tax-act/suppl-5081-27/art-1/par-1/item-1

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## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch stamp-tax-act-20261104T155636-019, 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