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It's a way for tax payers to pay some tax, also a way for goverment to recieve some.

 

Exactly there's some other ways also exists.

For example, if you buy a computer in some big shops, probably their receipt say like

 

'収入税申告納付に付き、収入印紙不要'

 

which roughly means 'No shunyu inshi required as we declair the income tax'.

But if it's a small accommodation like my place lol.gif , we need to stamp it.

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