Rules of
Daily Life

Japanese Taxation System Taxation of Foreign Nationals Income Tax Income Tax Returns Tax Deductions Income from Wages and Salaries Inhabitant’s Tax Consumption Tax and Local Consumption Tax Stamp Tax End of Year Tax Adjustments << Back to English Index << HOME

Stamp Tax Stamp tax is a tax levied on the instruments of everyday transactions such as contracts and receipts, paid through the purchase and attachment of a revenue stamp. Although contracts and the like are not necessarily rendered invalid without the attachment of a revenue stamp, failure to do so in the first instance can result in the levy of a supplementary charge equivalent to three times the original stamp cost. Furthermore, when extending your status of residence ( >> Extension of Duration of Stay , >> Handling Fees ), or for other such procedures at the Immigration Bureau, you will need to buy a revenue stamp from a post office or other designated outlet to affix to your application form. This is actually a handling fee charged by the government and is not considered a stamp tax.