📜 Japan Stamp Duty Calculator

Revenue stamp duty (印紙税, inshizei) is a tax levied on certain business documents (契約書, contracts; 領収書, receipts) by requiring a stamp (収入印紙) to be affixed. The duty depends on the document type and the amount written in it. The most common example: a sales contract between two companies for 1,000,000 yen needs a 1,000-yen stamp, while a 10,000,000-yen contract needs 10,000 yen. Missing stamps carry a penalty of up to triple the duty.

Not every document needs a stamp. Employment contracts, payroll ledgers, and contracts for sale under 10,000 yen are exempt. Documents with a fixed content but no stated amount (e.g. “amount to be agreed later”) are treated as uncounted (不定額) and take a flat 200-yen stamp. The tax on the amount written in the contract is handled by the consumption tax calculator.

Choose the document type (sales/provision contract, loan agreement, lease of land/building, or receipt) and enter the stated amount. The calculator looks up the corresponding band in the NTA’s stamp-duty table. Sales contracts, leases and loan agreements share the same scale (exempt under 10,000 yen), while receipts have their own scale (exempt under 50,000 yen).

Reduced rate for real estate and construction contracts. From April 2014 through March 2027 (extended) these contracts enjoy a lighter stamp duty (inshi zei).

Real-estate sales contracts and construction contracts enjoy a reduction measure (roughly halved) through 31 March 2027 — e.g. 500,000–1,000,000 yen is 500 yen and 1,000,000–5,000,000 is 1,000 yen on those documents. The calculator applies the standard table for general sales; select the property type to apply the reduced table.

The recipient of the document usually bears the duty (the buyer or lessee in a sale, the borrower in a loan). Stamps must be cancelled — signed or stamped across — or the document is treated as unstamped. For documents with both a contract and a related invoice, remember the consumption tax calculator handles the tax on the amount, while this tool handles the stamp itself.

1. Select the document type: sales/provision, loan, lease, or receipt.
2. Enter the amount stated in the document (in yen).
3. Click Calculate to look up the stamp duty and the required stamp denomination.
4. Check whether the document is exempt (e.g. employment contracts, small amounts).
5. Note the penalty rule if you ever file an unstamped business document.

Which documents need a revenue stamp?

Business contracts — sales/provision, loan, lease of real estate, transport, construction — and receipts for payments over a threshold. Employment contracts, payslips and documents under the exempt amount do not.

Who pays for the stamp?

Customarily the buyer in a sales contract, the borrower in a loan agreement, and the lessee in a lease. In practice business partners often split it — but the duty is legally the payer listed in the tax code.

What happens if I don't affix a stamp?

An unstamped document is still valid between the parties, but tax law imposes a penalty: the amount of the unpaid duty plus a fine of up to three times that amount (追徴). The tax office can demand it on audit.

Do digital or e-signed contracts need stamps?

No. Since 2022 the exemption for electronic documents is settled — contracts concluded electronically (or converted to PDF with e-signatures) are outside the stamp-duty scope. This is why e-contract services advertise the saving.

Is there stamp duty on a receipt (領収書)?

Yes — a receipt for a payment of 50,000 yen or more for business transactions needs a stamp. Personal receipts and receipts under the threshold do not.

What is an 'uncounted amount' contract?

A contract that does not state a figure — for example “the fee shall be decided separately”. It takes a flat 200-yen stamp, so leaving the amount open does not raise the duty.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Electronic contracts (電子契約) are exempt from stamp duty — one of the biggest reasons Japanese businesses moved to e-signing platforms. Written contracts without a stated amount take a flat 200-yen stamp, so leaving the amount open does not raise the duty. Loan agreements share the sales scale — a 10-million-yen loan needs 10,000 yen — and promissory notes another. When you sign a real-estate purchase, the sales contract stamp is a cost of the deal on top of the fixed asset tax and registration fees, so budget it alongside the mortgage.