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契約書の印紙

  • 印紙税法別表第一
  • 「契約の内容の変更」の意義
  • 「契約の内容の補充」の意義
  • 「印紙税法上の契約書=課税文書」ではない
  • Note
    • 印紙税法別表第一 課税物件表の適用に関する通則5
  • 契約書の原本の通数
  • 「写」、「副本」、「謄本」等と表示された契約書
  • Examples
    • 後文の例 - タームローン契約
  • 印紙税の納付の方法
  • 印紙の消印の方法
  • 1つの課税文書を2人以上の者が共同して作成した場合
  • Note
    • 印紙税法第8条第1項
    • 印紙税法第8条第2項
    • 印紙税法施行令第5条
    • 印紙税法基本通達第64条
  • 契約書の「記載金額」の意義
  • 外貨建てで表示された記載金額を円貨建てに換算する方法
  • 基準外国為替相場・裁定外国為替相場の入手方法
  • Note
    • 印紙税法別表第一 課税物件表の適用に関する通則4
    • 印紙税法基本通達第24条第10号(記載金額の計算)
    • 基準外国為替相場・裁定外国為替相場の月次化

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