Revenue Stamps in Japan (収入印紙): 2026 Costs & Where to Buy

Revenue stamps in Japan (収入印紙, shūnyū inshi) are government stamps you buy to pay stamp tax and some government fees. You stick them on paper documents such as contracts, receipts, and visa renewal forms.

Japan's Ministry of Finance issues revenue stamps in 31 different denominations, from 1 yen to 100,000 yen. You can buy them with cash at post offices, legal affairs bureaus, and convenience stores. Most convenience stores only sell the 200 yen stamp.

Two rules cover most situations. A business receipt for 50,000 yen up to 1 million yen needs a 200 yen stamp. From October 1, 2026, visa renewals paid at an immigration counter cost 10,000 to 75,000 yen in stamps.

This guide explains what revenue stamps are, how much you need, where to buy them, and what to do if you buy the wrong one.

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. Japan's Ministry of Finance issues them, and the tax authorities (the National Tax Agency) administer stamp tax.

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

2026 update: many prefectures are abolishing 収入証紙

Local governments across Japan are replacing 収入証紙 with cashless payments. You can now pay many local fees by credit card, e-money, or payment slip.

• Tochigi Prefecture stopped selling 収入証紙 in March 2026.

• Yamaguchi and Kagoshima prefectures stopped selling them on September 30, 2026.

• Chiba City and Hamamatsu City abolished their municipal stamps on March 31, 2026.

National fees still use 収入印紙. For example, Kagoshima passport applicants pay the prefectural fee cashless but pay the national fee with revenue stamps.

Check your prefecture's website before you buy a 収入証紙. Prefectures refund unused stamps for a set period, and deadlines vary. Kagoshima, for example, accepts refund requests until September 30, 2031.

What are revenue stamps in Japan?

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

A revenue stamp is a small adhesive stamp that proves you paid. You attach it to a paper document to pay a tax or a government fee. The money goes to the national government.

Revenue stamps look like postage stamps, but they do a different job. Postage stamps pay for mail, while revenue stamps pay taxes and fees. You cannot use one in place of the other.

Revenue stamps come in 31 different denominations, from 1 yen to 100,000 yen. The 200 yen stamp is the most common, because it covers most business receipts.

What are revenue stamps used for?

Japan uses three main types of revenue stamps. Each one pays a different level of government.

Stamp tax vs. government fees

People often mix up stamp tax and government fees because you often pay both with revenue stamps. The difference is what the payment is for.

• Stamp tax (印紙税, inshizei): A tax levied on certain paper documents, such as contracts and receipts. Whoever creates a taxable document pays the stamp tax, whether a business or an individual. In English, people sometimes call it stamp duty.

• Government fees (手数料, tesūryō): A charge for a government service, such as visa applications or legal certificates. Here the stamp is simply the payment method, not a tax.

In Japanese, the money you spend on stamps is called 印紙代, inshidai.

When do you legally need a revenue stamp in Japan?

You need a national revenue stamp (収入印紙) when you create a taxable paper document in Japan. The tax follows the document, not the nationality of the person who signs it.

Common taxable documents include:

• Business receipts for 50,000 yen or more. Receipts under 50,000 yen, and receipts unrelated to a business, are exempt.

• Contracts for work with a deliverable, such as construction, advertising, or commissioned production contracts.

• Master agreements for ongoing transactions between businesses, such as agency or ongoing sales agreements.

• Real estate sale contracts and land lease contracts. Building and apartment leases need no stamp.

• Loan agreements and promissory notes.

• Other documents listed in Japan's Stamp Tax Act (印紙税法), which names 20 categories in total.

Service contracts without a deliverable (委任, inin), such as consulting retainers, usually need no stamp. Receipts for credit card payments often need no stamp either, if the receipt states the card payment.

When in doubt, ask your tax accountant before you sign or issue the document.

Do foreigners and foreign companies in Japan need revenue stamps?

Yes, if they create a taxable paper document in Japan. Foreign individuals and foreign companies follow the same stamp tax rules as Japanese parties. Nationality, visa status, and place of incorporation do not change this.

What matters is where the document is created, not where it is used. Japan's stamp tax applies only to documents created in Japan.

What about contracts signed abroad?

A contract counts as created where the last party signs it. If the final signature happens outside Japan, no stamp tax applies. This holds even if the contract is used or stored in Japan.

For example, a Tokyo company signs two copies first and mails them to a partner in Singapore. The partner signs last, in Singapore, so neither copy needs a revenue stamp.

Keep proof of where the final signing took place. Tax accountants recommend writing the signing location on the contract and keeping the courier record.

Important note for electronic contracts

Stamp tax applies only to paper documents. Electronic contracts and digital receipts need no revenue stamp, which is one reason many businesses in Japan now use e-signatures.

If you print and sign the same contract on paper, that paper version may need a stamp.

How much should the revenue stamp be?

The stamp tax you pay depends on two things: the type of document and the amount written on it. Japan's Stamp Tax Act (印紙税法) sorts taxable documents into 20 categories, each with its own rates.

Receipts (領収書, ryōshūsho)

Business receipts use this scale. It covers most everyday transactions.

Contracts for work (請負契約書, ukeoi keiyakusho)

Contracts for work with a deliverable, such as advertising or commissioned production contracts, use this standard scale.

For larger amounts and other contracts, check the National Tax Agency stamp tax guidance. Construction contracts over 1 million yen get a reduced rate until March 31, 2027. Up to 100 million yen, the reduced stamp is half the standard amount. For example, a 1.5 million yen construction contract needs a 200 yen stamp, not 400 yen. Real estate sale contracts also get a reduced rate until the same date.

Master agreements for ongoing transactions pay a flat 4,000 yen, whatever the amount.

Tip: Not sure which category your document falls under? Ask a tax accountant or your local tax office before you sign.

How much is the revenue stamp for a visa renewal in Japan? (fees from October 1, 2026)

Japan raised its residence permit fees on October 1, 2026. The fee for a visa renewal or change of status now depends on the period of stay you receive.

New immigration fees

For example, a 3-year renewal at the counter now costs 64,000 yen in revenue stamps. Permanent residence costs 200,000 yen at the counter. Source: Immigration Services Agency fee poster.

Online payments also carry a payment fee of 330 yen, or 550 yen for stays of 3 years or more.

Who still pays the old fee?

If immigration received your application by September 30, 2026, you pay the old fee. That is 6,000 yen at the counter, or 5,500 yen online, for a renewal or change of status. Permanent residence stays at 10,000 yen. The old fee applies even if your permission arrives after October 1. Re-entry permit fees did not change on October 1, 2026.

Counter vs. online payment

• At the counter: You still pay with revenue stamps when you collect your new residence card.

• Online: You no longer use revenue stamps. You pay at convenience stores or by bank payment (Pay-easy at an ATM, or internet banking). Credit cards and QR code payments are not accepted.

• Online, pay early: Pay by the day before you collect your residence card.

• Watch for scams: Payment-link emails come only from addresses ending in @service-dgft.com. Payment confirmation emails come from @veritrans.jp. Treat any other sender as a scam.

Buy your stamps before you go

The Immigration Services Agency asks applicants to buy stamps in advance at a large post office. Shops inside immigration offices have limited stock. Bring the amount on your notification postcard, in cash, using as few stamps as possible.

A reduced fee applies only in limited cases, such as serious financial hardship or set humanitarian reasons. The reduced fee is 10,000 yen for a renewal or change of status, and 20,000 yen for permanent residence. The permanent residence reduction covers only spouses and children of Japanese nationals or permanent residents.

You must apply at a counter to claim it, because online applications cannot. See the ISA fee reduction page to check if you qualify.

What if I bought the wrong revenue stamp?

You cannot get a cash refund for a national revenue stamp. You can, however, exchange it or claim back tax you paid by mistake.

• Exchange it at a post office. Post offices swap unused stamps for other denominations. The fee is 5 yen per stamp you hand in. Only post office counters handle exchanges, during normal opening hours.

• Claim a refund from the tax office. Did you pay stamp tax on a document that did not need it? File a refund request with your tax office within 5 years.

• Prefectural stamps (収入証紙) follow local rules. Many prefectures refund unused stamps, especially after abolishing them.

What if you forget the stamp?

A missing stamp costs more than the stamp itself. The tax authorities charge a penalty tax of 3 times the stamp tax you owed. If you report the mistake yourself before an audit, the penalty drops to 1.1 times.

Always cancel the stamp after you stick it on. Sign or press your seal across both the stamp and the paper. A slash or the character 印 does not count. An uncancelled stamp triggers a penalty equal to its face value, and you cannot deduct any penalty as a business expense.

How to buy revenue stamps in Japan

Buying revenue stamps works much like buying stamps for mail. You go to a counter, ask for the amount, and pay in cash.

Where to buy revenue stamps

How to ask for a revenue stamp

Tell the clerk the amount and how many stamps you need. For example, to buy one 200 yen revenue stamp, 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)

Payment method: cash only

You must pay for revenue stamps in cash. Post offices accept cards for postage stamps, but not for revenue stamps. Some convenience stores let you pay with their own e-money.

Do I need a revenue stamp?

Ask yourself three questions:

• Is the document on paper? Electronic contracts and digital receipts need no stamp.

• Is it a taxable document? Taxable contracts and business receipts for 50,000 yen or more need a stamp.

• Are you paying a national fee at a counter? Visa renewals at an immigration counter, for example, use revenue stamps.

If you answer no to all three, you do not need a revenue stamp.

Revenue stamps Japan frequently asked questions

Can I buy revenue stamps at the post office?

Yes. Post offices in Japan sell revenue stamps in most of the 31 different denominations, from 1 yen to 100,000 yen. Large post offices carry the widest range. You must pay in cash at the counter.

Can I buy revenue stamps at convenience stores?

Yes, but most convenience stores only sell the 200 yen revenue stamp. That covers most business receipts between 50,000 yen and 1 million yen. For other amounts, go to a post office or a legal affairs bureau.

How much is the revenue stamp for a receipt in Japan?

A receipt under 50,000 yen needs no revenue stamp. A receipt for 50,000 yen to 1 million yen needs a 200 yen stamp. The stamp tax rises with the amount, reaching 2,000 yen for receipts up to 10 million yen.

How much is the revenue stamp for a visa renewal in Japan in 2026?

From October 1, 2026, a visa renewal at the counter costs 10,000 to 75,000 yen in revenue stamps. The fee depends on the period of stay granted. A 3-year renewal, for example, costs 64,000 yen. Applications received by September 30, 2026 still pay the old fee of 6,000 yen at the counter, or 5,500 yen online.

Can I pay for revenue stamps by credit card?

No. Post offices accept only cash for revenue stamps, even though they take cards for postage stamps. Some convenience stores let you pay with their own e-money. Online visa applications now skip stamps and use convenience store or bank payment instead.

What happens if I buy the wrong revenue stamp?

You cannot get your money back in cash. You can exchange an unused stamp at a post office for 5 yen per stamp. If you paid stamp tax on a document that did not need it, you can claim a refund from your tax office within 5 years.

Do electronic contracts need a revenue stamp?

No. Stamp tax is levied only on paper documents, so electronic contracts and digital receipts need no stamp. Many businesses in Japan switch to electronic contracts to cut this cost. If you print and sign the same contract on paper, stamp tax may apply.

What is a revenue stamp called in Japanese?

A revenue stamp is called 収入印紙 (shūnyū inshi) in Japanese. The tax it pays is 印紙税 (inshizei), often translated as stamp tax or stamp duty. Do not confuse it with 収入証紙 (shūnyū shōshi), a local government stamp that many prefectures stopped selling in 2026.

In closing

Revenue stamps in Japan are simple once you know the rules. Many paper contracts, and business receipts of 50,000 yen or more, need stamp tax. Counter visa applications use revenue stamps, at the new rates from October 1, 2026.

Buy your stamps with cash at a post office, and check the amount before you go. When Japanese paperwork piles up, MailMate can handle your mail, bills, and receipts for you.

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.