Japan Tax Guide - for Beginners -

When the stamp duty must be paid?


タグ: Japan Tax Guide - for Beginners -

Question: What kind of documents require documentary stamps in Japan?

Answer: According to Stamp Duty Act, there are 20 types of document which require documentary stamps to be affixed.

  When the document is prepared to show the “taxable subject” provided in Stamp Duty Act, specific amount of stamp must be affixed.  There are 20 taxable subjects, such as sales contract of real property, loan agreement, service contract, promissory note, receipt slip, etc. The amount of stamp depends on the type of document and stated amount in it. For some documents, there are threshold of taxable amount.

  Every original copy and duplicate, not photocopy, requires stamp, while it is exempt from duty if the document is issued electronically, without printing.  When the contract is made with foreigner or foreign entity, you can save the stamp duty as long as the document is completed with the final signature by the foreign counterpart, although it may be taxable abroad instead.

  Judgement of taxable documents and taxable amount is very complicated. Sometimes National Tax Authority carry out an investigation of stamp duty separately, the officer makes a thorough search of the file of contracts and agreements. If there are missing stamps, taxpayer must pay three times of original duty as penalty.

  For more detail, please feel free to contact TOMA Consultants Group.

                TOMA Consultants Group English Site      ⇒  https://toma.co.jp/en/


Question: 日本ではどのような書類について印紙が求められますか?

Answer: 印紙税法により、印紙貼付が必要なものとして20種類の課税文書が定められています。