An Easy Revenue Stamps Japan Guide For Beginners

If you are confused about the revenue stamps Japan has. Don’t worry; you’re not the only one. 

This guide is here to simply explain what revenue stamps are, their purpose, and where to buy them.

Revenue stamps in Japan: 収入印紙 vs 収入証紙 (important difference)

In Japan, the English term “revenue stamp” is often used to describe two different types of stamps. However, they serve different legal purposes and are governed by different authorities.

収入印紙（しゅうにゅういんし｜shūnyū inshi） – National revenue stamp

This is the stamp that most people refer to when they talk about “revenue stamps in Japan.” 収入印紙 are used to pay stamp tax (印紙税), which is a national tax imposed on certain types of paper documents, such as contracts and receipts. They are regulated by Japan’s National Tax Agency.

収入証紙（しゅうにゅうしょうし｜shūnyū shōshi） – Prefectural or municipal revenue stamps

収入証紙 are used to pay administrative fees charged by local governments, such as prefectures or municipalities. They are not a national tax. Instead, they are a method of paying local government fees for specific procedures.

In other words:

• 収入印紙 = tax on specific documents (stamp tax)

• 収入証紙 = payment of local government administrative fees

What are revenue stamps in Japan?

Japan's National Tax Agency's Revision of the format of revenue stamps [PDF]

A revenue stamp is part of an administrative procedure in Japan. They are stamp-like papers attached to documents for you to pay taxes or fees.

They are different from regular postage stamps.

What are revenue stamps used for?

There are many different types, but here are the 3 most common ones and their purpose:

Revenue stamps vs. stamp tax duty

The two are confused with each other, but here's a simplified comparison:

• Revenue stamps: Used to pay administrative fees for certain procedures, taxes, or services (like visa applications, legal certificates, etc.). In Japanese, it's 印紙代, inshidai.

• Stamp tax duty: Pay stamp tax for specific contracts or legal documents that formalize financial transactions (e.g., real estate or business deals).

When do you legally need a revenue stamp in Japan?

In Japan, a national revenue stamp (収入印紙) is required when you create certain paper documents that are subject to stamp tax (印紙税).

The obligation is based on the document itself, not on the nationality of the person or company creating it.

In practical terms, you generally need a revenue stamp when you prepare or sign paper documents such as:

• Business and commercial contracts (for example, service agreements, sales contracts, outsourcing agreements, or agency contracts)

• Real estate–related contracts (purchase agreements, lease agreements, construction contracts)

• Loan agreements and promissory notes

• Receipts that acknowledge payment above the taxable threshold

• Other formal documents listed under Japan’s Stamp Tax Act (印紙税法)

Do foreigners and foreign companies in Japan need revenue stamps?

Yes. Foreign individuals and foreign-owned or overseas companies are subject to the same stamp tax rules as Japanese individuals and companies.

If a foreigner or a foreign company:

• prepares, signs, or issues a taxable paper document in Japan, or

• uses a taxable document for a business or legal transaction in Japan,

then a revenue stamp is required in exactly the same way as for a Japanese party.

Nationality, visa status, or place of incorporation does not remove the obligation.

What matters is:

• whether the document is a taxable document under Japanese law, and

• whether the document is created or used in a way that falls within the scope of Japan’s stamp tax.

Important note for electronic contracts

In many cases, electronic contracts and digital documents are not subject to stamp tax. If a contract or receipt is created and stored only in electronic form, a revenue stamp is generally not required.

However, once the same document is issued or signed as a paper document, stamp tax may apply.

How much should the revenue stamp be?

The value of a national revenue stamp (収入印紙) is not fixed. It is determined by:

• the type of document you are creating, and

• in many cases, the amount of money stated in the document.

Japan applies stamp tax based on an official classification table under the Stamp Tax Act (印紙税法). Each taxable document category has its own stamp amount, and for contracts and receipts, the amount usually increases as the transaction value increases.

For example:

• A business contract with a higher stated contract amount requires a higher-value revenue stamp.

• A receipt that exceeds the taxable threshold must carry a revenue stamp of the amount specified in the stamp tax table.

Because the required stamp depends on detailed legal classifications, you should always confirm the correct amount using the official stamp tax table published by the National Tax Agency before purchasing a stamp.

Using a stamp with an incorrect value (too low or not required at all) may result in additional tax and penalties.

Tip: When you are unsure which category your document falls under, it is safer to confirm the classification in advance rather than rely on general examples.

What if I bought the wrong revenue stamp?

In general, if you buy the wrong kind of revenue stamp, national revenue stamps cannot be refunded. However, depending on the prefecture, prefectural stamps can be refunded.

How to buy revenue stamps in Japan

Buying revenue stamps in Japan is similar to buying stamps. 

First, you can buy revenue stamps in Japan at post offices, bureaus, and convenience stores.

Next, you would go to the counter and tell them the amount of the revenue stamps you would like to purchase. For example, if you want a 200 yen revenue stamp, you would say, [200円の収入印紙を一枚お願いします。（ni hyaku en no shūnyū inshi o ichimai onegaishimasu) ].

Revenue stamps can only be purchased with cash. Electronic money or credit cards cannot be used as a payment method.

Do I need a revenue stamp?

Depending on the procedure, you do not need to affix a revenue stamp when dealing with electronic contracts or applications.

Frequently asked questions

Where can I buy a 4000 yen revenue stamp?

You can buy 4000 yen revenue stamps at your local Japan Post office. 

In closing

Understanding revenue stamps in Japan doesn't have to be confusing. Whether you are paying taxes or dealing with prefectural produce, you can now easily handle your administrative tasks in Japan.