Except for those operated by government agencies and public or private schools, receipts issued for fees collected by registered children’s after school care centers may be exempt from affixing tax stamps. However, for after school programs operated by organizations, private individuals, or companies, the receipts they issue are still required to have tax stamps affixed at 0.4% of the amount on each receipt. In addition, since a large number of receipts may be issued, an application may be filed with the tax bureau for consolidated payment. This not only eliminates the inconvenience of purchasing, affixing, and canceling tax stamps, but also helps avoid penalties arising from incomplete cancellation of tax stamps.