Is a Revenue Stamp Unnecessary for Electronic Receipts?

Published: Oct 19, 2026 | Updated: Oct 19, 2026 | About (Japanese)

Key points

Paper receipts for 50,000 yen or more need a stamp
Receipts delivered as data such as PDF are not subject to stamp tax
For your own case, ask the tax office or an accountant

"I forgot to put a revenue stamp on a receipt" is a common story. What about electronic receipts?

Paper receipts

When you receive payment for goods or services and hand over a paper receipt, a revenue stamp is in principle required if the amount received is 50,000 yen or more. The stamp value depends on the amount (for example, 200 yen for 50,000 to 1,000,000 yen).

Electronic receipts (PDF and similar)

A receipt delivered as data, such as a PDF sent by email, is considered not subject to stamp tax, so no stamp is needed. The National Tax Agency has expressed this view.

Points to watch

Printing turns it into paper. Even if you make it as a PDF, handing over a printout is treated as a paper receipt and may need a stamp.
Under 50,000 yen, it is not subject to the tax at all.
The recipient's situation is separate. If the other person wants a paper receipt, it is safer to discuss it first.

Stamp tax rules depend on the type and amount of the transaction. This page is a general explanation. If your case is hard to judge, ask the tax office or a tax accountant.

How to deliver electronically

Make the PDF with Create a Receipt PDF.
Send the PDF by email or message.
Keep your own record of what you sent, such as the email.

Use "Create a Receipt PDF" (free)

Tools that go well with this

Compress PDF: Shrink a PDF to fit under a size you choose, for upload limits.
Merge PDFs: Combine several PDF files into one, in the order you choose.
Add Page Numbers to PDF: Add page numbers to a PDF, choosing position and style.

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