Receipt

Stamp Duty for Receipts

Calculate the revenue stamp required for receipts. Amounts below 50,000 yen are tax-exempt. Tax tables differ for sales revenue vs. other receipts.

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

About Stamp Duty for Receipts

Receipts (documents acknowledging receipt of money or securities) are classified as Type 17 documents under Japan's Stamp Tax Act. Amounts below 50,000 yen are tax-exempt; 50,000 yen and above require stamp duty based on the receipt amount. Tax rates differ significantly between sales revenue and other types of receipts.

Sales Revenue vs. Other Receipts

Sales Revenue Receipts (Type 17-1): For product sales, service fees, contract work payments, and other core business revenue. Stamp duty ranges from 200 to 200,000 yen in tiers
Non-Sales Receipts (Type 17-2): For loan repayments, insurance proceeds, damages, security deposit returns, dividends, etc. Flat rate of 200 yen regardless of amount

Sales Revenue Receipt — Stamp Duty Table

Receipt Amount (yen)	Stamp Duty
Below 50,000	Tax-exempt (0)
50,000 - 1,000,000	200
1,000,001 - 2,000,000	400
2,000,001 - 3,000,000	600
3,000,001 - 5,000,000	1,000
5,000,001 - 10,000,000	2,000
10,000,001 - 20,000,000	4,000
20,000,001 - 30,000,000	6,000
30,000,001 - 50,000,000	10,000
50,000,001 - 100,000,000	20,000
100,000,001 - 200,000,000	40,000
200,000,001 - 300,000,000	60,000
300,000,001 - 500,000,000	100,000
500,000,001 - 1,000,000,000	150,000
Over 1,000,000,000	200,000

FAQ

Are credit card payment receipts subject to stamp duty?

Tax-exempt. Credit card transactions do not involve actual receipt of cash or securities, so the receipt is not subject to stamp duty. However, the receipt must clearly state "Credit card payment."

What about offset or bank transfer receipts?

Offset (相殺) receipts are tax-exempt since no cash changes hands. Bank transfer receipts are generally taxable since money is actually received (if the amount is 50,000 yen or more).

What about installment payment receipts?

Each payment is assessed individually. If a single installment is below 50,000 yen, that particular receipt is tax-exempt.

What about electronic receipts (PDF, email)?

Tax-exempt. Stamp duty applies only to paper documents. Many businesses are switching to electronic receipts to eliminate stamp duty costs.

What is a "non-business receipt"?

Receipts for personal, non-commercial transactions (e.g., selling items on a marketplace app, private vehicle sales) are tax-exempt. Stamp duty does not apply to non-business transactions.

→ Calculate stamp duty for other document types (contracts, etc.)

References

Issue electronic receipts with PASELLY — zero stamp duty

PDF receipts sent by email are exempt from stamp duty. Issue invoice-compliant electronic receipts for free.

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