Stamp Duty

Japanese Stamp Duty Calculator

Select a document type and contract amount to instantly calculate the required revenue stamp. Covers major business documents (Types 1, 2, 5, 7, 12-15, 17) and reduced rate provisions.

What is Japanese Stamp Duty (印紙税)?

In Japan, certain documents — including contracts, receipts, and promissory notes — are subject to Stamp Duty (印紙税 / Inshi-zei), a national tax levied on paper documents. To pay this tax, a revenue stamp (収入印紙) of the required amount must be physically affixed to the document and cancelled.

The tax amount depends on the document type and the contract value or receipt amount. For example, a contract worth over 10 million yen may require a stamp of 10,000 to 20,000 yen. Real estate sales contracts and construction contracts benefit from reduced rates until March 31, 2027.

Importantly, electronic documents (PDFs, e-contracts) are exempt from stamp duty, since the tax applies only to paper. This is a major reason many Japanese businesses are shifting to electronic invoicing and contracts.

Calculate Stamp Duty

Document Type

Contract / Receipt Amount (tax-inclusive, yen)

Consumption tax portion (only if separately stated, yen) * NTA No.7124 For Type 1, 2, and 17 documents, if the consumption tax amount is separately stated (e.g., "Consumption tax: XX yen"), that amount can be deducted from the taxable base (NTA No.7124). Tax-exempt businesses cannot claim this deduction — leave this field at 0. Also leave at 0 if tax is not separately itemized.

No contract amount stated

Apply reduced rate (for contracts created by March 31, 2027)

Tax-exempt receipt conditions (check if applicable)

Credit card payment receipt (no cash received)

Electronic format (PDF, email, etc. — not paper)

Non-business receipt (private transaction, etc.)

Receipts matching these conditions are exempt from stamp duty (NTA No.7105).

Stamp Duty ¥0

Dedicated Pages for Common Documents

Real Estate Sales

Real Estate Sales Contract

Reduced rates applied by default, with a comparison table vs. standard rates.

Construction

Construction Contract

Reduced rates supported, with FAQ on amendment contracts and order acknowledgments.

Receipt

Sales revenue vs. other receipts, credit card and electronic receipt handling.

Business Contract

Business Outsourcing Contract

Decision flowchart for work contract vs. quasi-mandate vs. master agreement.

About This Tool

Under Japan's Stamp Tax Act, contracts and receipts must have revenue stamps (収入印紙) affixed based on the contract amount. This tool instantly calculates the stamp duty from the document type and amount. Use it to verify stamp requirements before preparing contracts or issuing receipts.

Supported Document Types

Covers the most common taxable documents in business. Specialized documents such as bills of exchange, stock certificates, articles of incorporation, and insurance policies (Types 3, 4, 6, 8-11, 16, 18-20) are not covered.

Type 1: Transfer of real estate, land rights, intangible assets, ships; consumer loans; transport, etc. Real estate sales contracts qualify for reduced rates
Type 2: Work contracts (construction contracts qualify for reduced rates; other contracts like IT outsourcing use standard rates)
Type 5: Merger and split agreements (flat rate: 40,000 yen)
Type 7: Master agreements for continuing transactions (flat rate: 4,000 yen)
Type 12: Trust agreements (flat rate: 200 yen)
Type 13: Debt guarantee agreements (flat rate: 200 yen)
Type 14: Money/securities deposit agreements (flat rate: 200 yen)
Type 15: Assignment of claims / assumption of debt (tax-exempt below 10,000 yen; otherwise flat 200 yen)
Type 17: Receipts (different tax tables for sales revenue vs. other receipts)

Reduced Rate Provision (Real Estate & Construction)

Real estate sales contracts (Type 1) and construction work contracts (Type 2) benefit from reduced stamp duty rates under the Special Taxation Measures Act, Article 91, for documents created by March 31, 2027. Use the "Apply reduced rate" checkbox in this tool to toggle between standard and reduced rates.

Key Tax-Exempt Rules

Type 1, 2, 15 documents: Contract amounts below 10,000 yen are tax-exempt
Type 17 (Receipts): Amounts below 50,000 yen are tax-exempt. Non-business receipts are also exempt
Electronic contracts & receipts: Not subject to stamp duty since the tax applies only to paper documents

Note: This tool displays standard/reduced tax rates for general cases. Actual contracts may require individual assessment when a document qualifies under multiple categories. For important contracts, consult a tax advisor or the National Tax Agency.

Go paperless with PASELLY — zero stamp duty

All invoices and receipts issued through PASELLY are electronic, completely eliminating stamp duty costs and management overhead.

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