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Supplementary Provisions, Article 6Transitional Measures Accompanying the Succession of Rights

第六条(権利の承継に伴う経過措置)

In the case where the new Association succeeds to rights pursuant to the provisions of paragraph (1) of the preceding Article, no registration and license tax is imposed on the registration of real property accompanying that succession.

前条第一項の規定により新組合が権利を承継する場合における当該承継に伴う不動産の登記については、登録免許税を課さない。

In the case where the new Association succeeds to rights pursuant to the provisions of paragraph (1) of the preceding Article, real property acquisition tax or special land holding tax imposed on the acquisition of land, or automobile acquisition tax, may not be imposed on the acquisition of real property or automobiles relating to that succession.

前条第一項の規定により新組合が権利を承継する場合における当該承継に係る不動産又は自動車の取得に対しては、不動産取得税若しくは土地の取得に対して課する特別土地保有税又は自動車取得税を課することができない。

Special land holding tax imposed on land may not be imposed on land that the new Association has succeeded to pursuant to the provisions of paragraph (1) of the preceding Article and continues to hold, and that the former Association acquired before January 1, 1969.

新組合が前条第一項の規定により承継し、かつ、引き続き保有する土地で旧組合が昭和四十四年一月一日前に取得したものに対しては、土地に対して課する特別土地保有税を課することができない。

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