I hereby promulgate the Law concerning the Payment of Revenues by means of Stamps. Signed:HIROHITO, Seal of the Emperor This twelfth day of the seventh month of the twenty-third year of Showa (July 12, 1948) Prime Minister ASHIDA Hitoshi Law No.142 Law concerning the Payment of Revenues by means of Stamps

Article 1. Fees, fines and penalties under the Criminal Law, fines not under the Criminal Law, criminal forfeits, lawsuit expenses, expenses for non-judicial cases, and expenses collected in accordance with the provisions of Article 61 of the Juvenile Law (Law No.42, 1922), to be paid to the State, may be paid by means of stamps;provided that items of fees to be paid by means of stamps shall be prescribed by the head of respective Ministry or Agency (referred to in Article 20, paragraph 2 of the Public Finance Law (Law No.34, 1947).

Article 2. In case taxes and other revenues of the State are paid by means of stamps under the provisions of the preceding Article or other law or ordinance, revenue stamps shall be uged;provided that this shall not apply in case transaction taxes are paid in accordance with the provisions of Article 11, paragraph 1 of the Transaction Tax Law (Law NO.108, 1948). Forms of the revenue stamps prescribed in the preceding paragraph and the transaction tax stamps precribed in Article 11, paragraph 1 of the Transaction Tax Law shall be prescribed by the Minister of Finances.

Article 3. Revenue Stamps and transaction tax stamps shall be sold at post offices, postage stamps stands or revenue stamp stands. Administrative and procedural matters concerning the sale of revenue stamps and transaction tax stamps under the provisions of the preceding paragraph shall be prescribed by the Minister of Communications.

Supplementary Provisions: This Law shall come into force as from the day of its promulgation. The Imperial Ordinance concerning the Payment of Revenues by means of Stamps (Imperial Ordinance No.190 of 1920) shall be abolished. The items of fees prescribed by the competent Minister under the provisions of the proviso of Article 1 of the Imperial Ordinance concerning the Payment of Revenues by means of Stamps, the forms of revenue stamps prescribed by the Minister of Finance under the provisions of Article 2, paragraph 2 of the same Imperial Ordinance and the Regulations concerning the Sale of Revenue Stamps prescribed by the Minister of Communications under the provisions of Article 3 of the same Imperial Ordinance, before the enforcement of this Law, shall be regarded respectively as prescribed under the provisions of the proviso of Article 1, Article 2, paragraph 2 and Article 3, paragraph 2 at the enforcement of this Law. In Article 1, paragraph 2 and Article 23 of the Communications Enterprise Special Account Law (Law No.41, 1947), "revenue stamps" shall be revised as "revenue stamps and transaction tax stamps" . Minister of Finance KITAMURA Tokutaro Minister of Communications TOMIYOSHI Eiji Prime Minister ASHIDA Hitoshi