Japan Stamp Duty Calculator for Contracts and Receipts
Pick the type of taxable document (No. 1 to No. 20) and its stated amount to see the revenue stamp you need to attach. It covers the temporary relief rates for real estate transfer and construction contracts (until March 31, 2027), the ¥50,000 exemption for receipts (No. 17), and documents with no stated amount. The figures follow the National Tax Agency table as of April 1, 2026 and are a guide only, not tax advice. To create an invoice or receipt, try the Invoice Generator, and for consumption tax see the Tax Calculator.
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These results are a guide based on the National Tax Agency table as of April 1, 2026, not legal or tax advice. Whether a document is taxable and what counts as the stated amount depend on the details. If unsure, ask your local tax office.
Document type and stated amount
When the consumption tax is shown separately on a work contract, sales contract or receipt, the amount before tax is the stated amount. Enter the pre-tax figure.
The relief applies to amounts over ¥100,000 for real estate transfers and over ¥1 million for construction contracts. It covers documents created by March 31, 2027.
Notes
- This is a guide based on the National Tax Agency stamp duty table as of April 1, 2026. The relief covers real estate transfer contracts (No. 1-1) and construction work contracts (No. 2) created by March 31, 2027, and the deadline may be extended or changed.
- Brackets follow the table exactly, distinguishing over, up to, at least and under. For a No. 2 document, ¥1,000,000 exactly is ¥200 and ¥1,000,001 is ¥400. For a No. 1 document, up to ¥100,000 is ¥200.
- Electronic contracts (PDFs and other electronic records) are not paper documents and are not taxable documents, so no revenue stamp is needed. The same goes for emailed PDF receipts and contracts signed in the cloud. A paper original printed and handed over is a separate document and may be taxable.
- When the consumption tax is shown separately on a No. 1, No. 2 or No. 17 document, the amount before tax is the stated amount. If it is not separated, the tax-inclusive amount is used, so check the figure you enter.
- Documents that cover several kinds of transactions or fall under multiple numbers, and how to state amounts that change under the contract, are not handled here.
- If a required stamp is not attached, an additional tax of three times the stamp duty is charged. If you report it yourself before an audit, it is reduced to 1.1 times. The stamp must also be canceled with a seal or signature.
- For No. 6, only the original articles kept by the notary are taxed. Among No. 13 guarantees, employee identity guarantees are exempt. For No. 7, contracts of three months or less with no renewal clause are excluded.
Glossary
Stamp duty (inshizei)
A tax on taxable documents such as contracts and receipts. You pay it by attaching a revenue stamp and canceling it.
Stated amount
The contract or receipt amount written on the document, which decides the duty. When consumption tax is shown separately, the pre-tax amount is used.
Relief rates
A time-limited special rate lower than the standard one for real estate transfer and construction work contracts. It covers documents created by March 31, 2027.
Additional tax (kataizei)
The charge when a required stamp is not attached. It is about three times the stamp duty, or 1.1 times if you report it yourself.
Taxable document
A document listed as No. 1 to No. 20 in the Stamp Tax Act schedule. Contracts and receipts outside the list, and electronic data, are not taxed.
FAQ
What is the stamp duty on a work contract of exactly ¥1 million?
A No. 2 (work contract) document from ¥10,000 up to and including ¥1 million is ¥200, so exactly ¥1,000,000 is ¥200. From ¥1,000,001 it becomes ¥400. Brackets switch at over and up to, so watch the boundary amounts.
Do electronic contracts or PDF receipts need a revenue stamp?
No. Stamp duty applies to paper documents, and electronic records such as PDFs are not taxable documents. However, if you print an electronically signed contract and hand over the paper, that paper copy can be taxed as a separate document.
From what amount does a receipt need a stamp?
A receipt for sales proceeds (No. 17-1) is exempt under ¥50,000 and ¥200 from ¥50,000 up to ¥1 million. If consumption tax is shown separately, the pre-tax amount decides it, so a ¥50,000 tax-inclusive receipt can still be exempt.
Are real estate and construction contracts cheaper?
Yes, for documents created by March 31, 2027, real estate transfer contracts (No. 1-1) and construction work contracts (No. 2) get relief rates. A ¥10 million real estate contract drops from ¥10,000 to ¥5,000. After the deadline the standard rate returns.
What happens if I forget to attach the stamp?
An additional tax of three times the stamp duty is charged. If you report it yourself before an audit, it is reduced to 1.1 times. The contract itself stays valid, but it is best to deal with it as soon as you notice.
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