Stamp tax （印紙税, inshizei）

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 （収入印紙, shuunyuu inshi）. Failure to attach a revenue stamp on transactions that require it can result in the levy of a supplementary charge equivalent to three times the original stamp cost.

Furthermore, when extending your status of residence, 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.