領収書の印紙はいくらから?

領収書に収入印紙を貼り付ける必要がある受取金額は、5万円以上です。

 

領収書に係る印紙税には、非課税範囲というものがあり、平成26年4月1日以前は、受取金額が3万円未満の場合に非課税となっていましたが、法改正により、受取金額が5万円未満の場合に、非課税として扱われることになりました。それにより、現在では受取金額が5万円未満の領収書に収入印紙を貼る必要はありません。

 

ところが、いまだに3万円以上の領収書には収入印紙を貼らなければ、と思っている納税者の方が多いようです。

 

下記をご参照ください。

 

5万円未満の場合、非課税
5万円以上で且つ100万円以下の場合、200円
100万円を超え且つ200万円以下の場合、400円
200万円を超え且つ300万円以下の場合、600円
300万円を超え且つ500万円以下の場合、1,000円
500万円を超え且つ1,000万円以下の場合、2,000円
1,000万円を超え且つ2,000万円以下の場合、4,000円
2,000万円を超え且つ3,000万円以下の場合、6,000円
3,000万円を超え且つ5,000万円以下の場合、10,000円
5,000万円を超え且つ1億円以下の場合、20,000円
1億円を超え且つ2億円以下の場合、40,000円
2億円を超え且つ3億円以下の場合、60,000円
3億円を超え且つ5億円以下の場合、100,000円
5億円を越え且つ10億円以下の場合、150,000円
10億円を超える場合、200,000円

 

領収書に貼り付ける収入印紙は、記載金額によって、細かく印紙代が定められています。領収書の発行や受取りの際には、収入印紙についてご注意ください。

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