noun
stamp duty; stamp tax
A tax levied on certain legal and commercial documents, evidenced by affixing revenue stamps.
契約書には印紙税がかかります。
Stamp duty is imposed on the contract document.
印紙税を納めるために収入印紙を貼る。
Affix a revenue stamp to pay the stamp tax.
A general term for revenue or fiscal stamps; 印紙税 specifically refers to the tax paid via such stamps.
Compound of 印紙 (stamp) and 税 (tax), a straightforward kanji compound for 'stamp tax'.