Is it true that "a contract under ¥50,000 needs no stamp duty"?

“I hear contracts under ¥50,000 don’t need a revenue stamp. It seems fine to sign a small-value contract without one.” Whether it is a real estate sale or the making of a shop sign, there are times when you sign a contract. So what actually decides whether a stamp is needed?

Four tax terms, explained first

Here are plain-language explanations of the terms used in this article.

• Stamp duty (inshi-zei) = a tax you pay by affixing a revenue stamp to a document such as a contract.
• Taxable document (kazei bunsho) = a document subject to stamp duty. The types are listed in Appended Table 1 of the Stamp Duty Act.
• Stated amount (kisai kingaku) = the amount written in the document, such as the contract amount. The stamp amount is decided by this figure.
• Reduced-rate measure (keigen sochi) = a time-limited system that lowers the tax below its normal amount.

Conclusion

Our verdict is “False.” The system does not decide whether a stamp is needed for a contract at ¥50,000. Below, we go through the basis in order.

Stamp duty applies only to “taxable documents”

Stamp duty does not apply to every contract. Article 3 of the Stamp Duty Act defines the documents subject to stamp duty as follows.

別表第一の課税物件の欄に掲げる文書のうち、第五条の規定により印紙税を課さないものとされる文書以外の文書（以下「課税文書」という。）の作成者は、その作成した課税文書につき、印紙税を納める義務がある。［1］

(Stamp Duty Act, Article 3, paragraph 1; excerpt from the original in Japanese)

In plain terms: the documents subject to stamp duty (taxable documents) are listed by type in Appended Table 1 of the Stamp Duty Act. A document that does not fall under that table is not subject to stamp duty. Conversely, a document that does fall under the table needs a stamp, whether or not it is called a “contract.” This is the starting point.

The stated amount decides it. The line is ¥10,000

So when can a contract that is a taxable document go without a stamp? Item 1 of Appended Table 1 to the Stamp Duty Act sets the tax by stated amount for contracts that include the transfer of real estate.

１契約金額の記載のある契約書　次に掲げる契約金額の区分に応じ、一通につき、次に掲げる税率とする。 十万円以下のもの　二百円 十万円を超え五十万円以下のもの　四百円 五十万円を超え百万円以下のもの　千円 百万円を超え五百万円以下のもの　二千円［2］

Reference translation (unofficial): 1. Contracts stating a contract amount: the tax rate per copy is as follows, according to the contract amount category below. Up to ¥100,000: ¥200 Over ¥100,000 and up to ¥500,000: ¥400 Over ¥500,000 and up to ¥1,000,000: ¥1,000 Over ¥1,000,000 and up to ¥5,000,000: ¥2,000

(Stamp Duty Act, Appended Table 1, item 1, tax rate column; excerpt, original in Japanese)

The non-taxable items column of the same item 1 also states the cases where no stamp is needed.

１契約金額の記載のある契約書（課税物件表の適用に関する通則３イの規定が適用されることによりこの号に掲げる文書となるものを除く。）のうち、当該契約金額が一万円未満のもの［2］

Reference translation (unofficial): 1. Contracts stating a contract amount (excluding documents that become documents listed in this item through the application of General Rule 3(a) to the Table of Taxable Items), where the contract amount is under ¥10,000.

(Stamp Duty Act, Appended Table 1, item 1, non-taxable items column; original in Japanese)

In plain terms: a contract for the transfer of real estate needs no stamp if the stated amount is under ¥10,000. From ¥10,000 up, the tax is set by amount category, such as ¥200 for ¥100,000 or less and ¥2,000 for ¥4,000,000.

The rule that “a stated amount under ¥10,000 is non-taxable” is set in the same form for contracts for work (Appended Table 1, item 2).

１契約金額の記載のある契約書　次に掲げる契約金額の区分に応じ、一通につき、次に掲げる税率とする。 百万円以下のもの　二百円 百万円を超え二百万円以下のもの　四百円 二百万円を超え三百万円以下のもの　千円［2］

Reference translation (unofficial): 1. Contracts stating a contract amount: the tax rate per copy is as follows, according to the contract amount category below. Up to ¥1,000,000: ¥200 Over ¥1,000,000 and up to ¥2,000,000: ¥400 Over ¥2,000,000 and up to ¥3,000,000: ¥1,000

(Stamp Duty Act, Appended Table 1, item 2, tax rate column; excerpt, original in Japanese)

１契約金額の記載のある契約書（課税物件表の適用に関する通則３イの規定が適用されることによりこの号に掲げる文書となるものを除く。）のうち、当該契約金額が一万円未満のもの［2］

Reference translation (unofficial): 1. Contracts stating a contract amount (excluding documents that become documents listed in this item through the application of General Rule 3(a) to the Table of Taxable Items), where the contract amount is under ¥10,000.

(Stamp Duty Act, Appended Table 1, item 2, non-taxable items column; original in Japanese)

In short, the line for whether a stamp is needed is not “¥50,000” but “¥10,000.” For contracts on real estate or for work, a stated amount of ¥10,000 or more generally requires a stamp of ¥200 or more.

However, “non-taxable if under ¥10,000” is not a rule common to all taxable documents. For example, a contract that serves as the basis for continuing transactions (Appended Table 1, item 7), such as a special agency contract or a bank transaction agreement, is ¥4,000 per copy regardless of the stated amount. The exception is a contract that states a contract period of three months or less and has no provision for renewal ［2］.

So where does the rumored “¥50,000” line come from? A “receipt” (uketorisho; Appended Table 1, item 17), which is the document corresponding to a receipt of payment, has a non-taxable provision: no stamp is needed if the stated amount received is under ¥50,000. This is probably what got mixed into the story about contracts and spread.

１　記載された受取金額が五万円未満の受取書［2］

Reference translation (unofficial): 1. A receipt stating an amount received of less than ¥50,000.

(Stamp Duty Act, Appended Table 1, item 17, non-taxable items column; original in Japanese)

Electronic contracts need no stamp

Stamp duty applies only to “documents.” An electronic contract exchanged on a computer or smartphone is not a “document” in the language of the Stamp Duty Act but an “electromagnetic record,” so no stamp is needed. You can confirm this reasoning in the following three primary sources.

First, the meaning of “preparation” under the Stamp Duty Act.

法に規定する課税文書の「作成」とは、単なる課税文書の調製行為をいうのでなく、課税文書となるべき用紙等に課税事項を記載し、これを当該文書の目的に従って行使することをいう。［5］

Reference translation (unofficial): “Preparation” of a taxable document as provided in the Act does not mean the mere act of preparing a taxable document. It means writing the taxable matters on paper or the like that is to become a taxable document, and using it in accordance with the purpose of that document.

(Basic Circular on the Stamp Duty Act, Article 44, paragraph 1; original in Japanese)

In plain terms: the “preparation” that triggers stamp duty means writing on a paper document and using it for its intended purpose. The NTA gives the following answer about a written order acceptance (an electromagnetic record) sent by e-mail.

印紙税の課税対象となるのは、課税物件表の物件名欄に掲げられている文書であり、電磁的記録は文書に含まれません。したがって、おたずねの電磁的記録に印紙税は課税されません。［6］

Reference translation (unofficial): What is subject to stamp duty is the documents listed in the item name column of the Table of Taxable Items, and electromagnetic records are not included in documents. Therefore, stamp duty is not imposed on the electromagnetic record in question.

(NTA, "Q&A Cases on Laws and Regulations: Treatment of Stamp Duty on an Electromagnetic Record Sent by E-mail to a Business Partner," summary of the answer; original in Japanese)

However, things change once it goes back to paper. In the written advance-ruling case of the Fukuoka Regional Taxation Bureau (a case in which a written order acceptance was converted into an electromagnetic record and sent by e-mail), the position is as follows.

ただし、電子メールで送信した後に本注文請書の現物を別途持参するなどの方法により相手方に交付した場合には、課税文書の作成に該当し、現物の注文請書に印紙税が課されるものと考える。［7］

Reference translation (unofficial): However, if, after sending it by e-mail, the physical written order acceptance is separately delivered to the other party, for example by bringing it in person, we consider this to constitute the preparation of a taxable document, and stamp duty is imposed on the physical written order acceptance.

(Fukuoka Regional Taxation Bureau, written advance-ruling case, October 24, 2008 (Heisei 20); the inquirer's view. The Bureau's answer was: "As long as the facts relating to your inquiry are as stated, your view is acceptable"; original in Japanese)

In plain terms: if you print the PDF onto paper and hand it to the other party, at that point it has been “written on paper or the like and used,” which is the preparation of a taxable document, and a stamp is required. Conversely, if you conclude the contract as an electromagnetic record through an electronic contract service, no stamp is needed.

A ¥4,000,000 house sale and a ¥300,000 sign job: how much is the stamp?

Even among documents called “contracts,” how the stamp amount is decided differs by type of document. Let us look at two fictional people.

Both people need a stamp. The amounts differ because the reduced-rate measure applies only to Person A’s contract (see the next section). For a contract for work like Person B’s, the reduced-rate measure is limited to construction work, so the normal tax of ¥200 applies.

The reduced-rate measure runs “until March 31, 2027 (Reiwa 9)”

For contracts on the transfer of real estate and contracts for construction work, the tax is reduced for a limited period. The basis is Article 91 of the Act on Special Measures Concerning Taxation.

平成二十六年四月一日から令和九年三月三十一日までの間に作成される印紙税法別表第一第一号の物件名の欄１に掲げる不動産の譲渡に関する契約書（一の文書が当該契約書と当該契約書以外の同号に掲げる契約書とに該当する場合における当該一の文書を含む。以下この項及び次条第一項において「不動産譲渡契約書」という。）のうち、当該不動産譲渡契約書に記載された契約金額が十万円を超えるものに係る印紙税の税率は、同号の規定にかかわらず、次の各号に掲げる契約金額の区分に応じ、一通につき、当該各号に定める金額とする。 一　十万円を超え五十万円以下のもの　二百円 二　五十万円を超え百万円以下のもの　五百円 三　百万円を超え五百万円以下のもの　千円 四　五百万円を超え千万円以下のもの　五千円［3］

Reference translation (unofficial): For contracts for the transfer of real estate listed in column 1 of the item name column of item 1 of Appended Table 1 to the Stamp Duty Act that are prepared between April 1, 2014 (Heisei 26) and March 31, 2027 (Reiwa 9) (including, where one document falls under both such a contract and a contract other than such a contract listed in the same item, that one document; hereinafter in this paragraph and paragraph 1 of the following article referred to as a “real estate transfer contract”), for a real estate transfer contract in which the contract amount stated exceeds ¥100,000, the stamp duty rate, notwithstanding that item, is the amount determined in each of the following items according to the contract amount category set out in that item, per copy. (i) Over ¥100,000 and up to ¥500,000: ¥200 (ii) Over ¥500,000 and up to ¥1,000,000: ¥500 (iii) Over ¥1,000,000 and up to ¥5,000,000: ¥1,000 (iv) Over ¥5,000,000 and up to ¥10,000,000: ¥5,000

(Act on Special Measures Concerning Taxation, Article 91, paragraph 1; excerpt of part of the rates, original in Japanese)

In plain terms: for a real estate transfer contract prepared by March 31, 2027 (Reiwa 9) with a stated amount over ¥100,000, you pay the reduced amounts in this table instead of the normal tax in Appended Table 1. For Person A’s ¥4,000,000 contract, the normal ¥2,000 becomes ¥1,000.

A reduction for the same period is also set for construction work contracts.

平成二十六年四月一日から令和九年三月三十一日までの間に作成される印紙税法別表第一第二号に掲げる請負に関する契約書（建設業法第二条第一項に規定する建設工事の請負に係る契約に基づき作成されるものに限る。以下この項及び次条第一項において「建設工事請負契約書」という。）のうち、当該建設工事請負契約書に記載された契約金額が百万円を超えるものに係る印紙税の税率は、同号の規定にかかわらず、次の各号に掲げる契約金額の区分に応じ、一通につき、当該各号に定める金額とする。［3］

Reference translation (unofficial): For contracts for work listed in item 2 of Appended Table 1 to the Stamp Duty Act that are prepared between April 1, 2014 (Heisei 26) and March 31, 2027 (Reiwa 9) (limited to those prepared under a contract for construction work provided for in Article 2, paragraph 1 of the Construction Business Act; hereinafter in this paragraph and paragraph 1 of the following article referred to as a “construction work contract”), for a construction work contract in which the contract amount stated exceeds ¥1,000,000, the stamp duty rate, notwithstanding that item, is the amount determined in each of the following items according to the contract amount category set out in that item, per copy.

(Act on Special Measures Concerning Taxation, Article 91, paragraph 2; original in Japanese)

The NTA also explains the period of the reduced-rate measure as follows.

平成26年4月1日から令和9年3月31日までの間に作成される、次の2種類の契約書について印紙税の税額が軽減されます。［4］

Reference translation (unofficial): The amount of stamp duty is reduced for the following two types of contracts prepared between April 1, 2014 (Heisei 26) and March 31, 2027 (Reiwa 9).

(NTA Tax Answer, "No.7108 Reduced-rate measure for stamp duty on contracts for the transfer of real estate and for construction work"; excerpt from the original NTA page in Japanese)

Pitfalls

There are two pitfalls worth knowing.

The first is believing the “¥50,000” line and not affixing a stamp. For a contract on real estate or for work, a stamp is required once the stated amount is ¥10,000 or more. For example, a real estate sale contract with a stated amount of ¥50,000 is outside the reduced-rate measure (¥100,000 or less), and the tax is ¥200. The NTA explains it as follows.

不動産の譲渡に関する契約書のうち、その契約書に記載された契約金額が10万円以下のものは、軽減措置の対象となりません（税額200円）。また、契約書に記載された契約金額が10,000円未満のものは非課税となります。［4］

Reference translation (unofficial): A contract for the transfer of real estate whose stated contract amount is ¥100,000 or less is not covered by the reduced-rate measure (tax of ¥200). In addition, a contract whose stated contract amount is less than ¥10,000 is non-taxable.

(NTA Tax Answer, "No.7108 ..." note; excerpt from the original NTA page in Japanese)

建設工事の請負に関する契約書のうち、その契約書に記載された契約金額が100万円以下のものは、軽減措置の対象となりません（税額200円）。また、契約書に記載された契約金額が10,000円未満のものは非課税となります。［4］

Reference translation (unofficial): A contract for construction work whose stated contract amount is ¥1,000,000 or less is not covered by the reduced-rate measure (tax of ¥200). In addition, a contract whose stated contract amount is less than ¥10,000 is non-taxable.

(Same as above)

Also, a contract that does not state a contract amount is set at ¥200 per copy.

２契約金額の記載のない契約書　一通につき二百円［2］

Reference translation (unofficial): 2. Contracts not stating a contract amount: ¥200 per copy

(Stamp Duty Act, Appended Table 1, items 1 and 2, tax rate column; original in Japanese)

The second is remembering the reduced-rate measure as “the usual tax.” The reduction has a deadline of March 31, 2027 (Reiwa 9). A contract prepared after the deadline goes back to the normal tax in Appended Table 1. For a ¥4,000,000 real estate sale contract, the reduced ¥1,000 becomes ¥2,000. Check on what date the contract will be prepared before deciding the stamp amount.

What to do

Summary

The rumor that “a contract under ¥50,000 needs no stamp duty” is False.

• Stamp duty applies only to documents that fall under taxable documents. There is no ¥50,000 line for contracts. The ¥50,000 threshold is about receipts (uketorisho)［1］［2］.
• A contract for the transfer of real estate or for work needs no stamp if the stated amount is under ¥10,000. However, a contract that serves as the basis for continuing transactions is ¥4,000 per copy regardless of the amount［2］.
• Contracts for the transfer of real estate and for construction work have a reduced-rate measure until March 31, 2027 (Reiwa 9)［3］［4］.
• Electronic contracts (electromagnetic records) are not subject to stamp duty. However, printing the PDF and delivering it on paper constitutes the preparation of a taxable document［5］［6］［7］.

First check the stated amount in the contract, then look at which taxable document the type of document falls under. Those two things decide whether a stamp is needed.

Sources

• ［1］Stamp Duty Act, Article 3 (e-Gov Law Search, Japanese)　Checked: 2026-10-13
• ［2］Stamp Duty Act, Appended Table 1 (e-Gov Law Search, Japanese)　Checked: 2026-10-13
• ［3］Act on Special Measures Concerning Taxation, Article 91 (e-Gov Law Search, Japanese)　Checked: 2026-10-13
• ［4］No.7108 Reduced-rate measure for stamp duty on contracts for the transfer of real estate and for construction work — NTA Tax Answer (Japanese)　Checked: 2026-10-13
• ［5］Basic Circular on the Stamp Duty Act, Article 44 (NTA, Japanese)　Checked: 2026-10-13
• ［6］Q&A Cases on Laws and Regulations: Treatment of Stamp Duty on an Electromagnetic Record Sent by E-mail to a Business Partner — NTA (Japanese)　Checked: 2026-10-13
• ［7］Written Advance-Ruling Case: Stamp Duty Treatment When a Written Order Acceptance for a Contract for Work Is Converted into an Electromagnetic Record and Sent by E-mail — Fukuoka Regional Taxation Bureau (Japanese)　Checked: 2026-10-13

Note: This article is based on laws and official information as of October 13, 2026. It is a translation of the Japanese original; if the two differ, the Japanese version prevails. Quotations from laws and official sources are given in the original Japanese, followed by unofficial reference translations. Sources are based on laws (e-Gov) and official materials of the NTA, all in Japanese. If a correction is needed after publication, a correction record will be added at the end of this article (Correction policy).