Supplementary Provisions, Article 7Non-taxation

①No registration and license tax is imposed on the registration of real property accompanying the succession to rights by the Organization pursuant to Article 5, paragraph (1) of the Supplementary Provisions and paragraph (1) of the preceding Article.

②Where the Organization succeeds to rights pursuant to Article 5, paragraph (1) of the Supplementary Provisions and paragraph (1) of the preceding Article, real property acquisition tax, special land holding tax imposed on the acquisition of land, or automobile acquisition tax may not be imposed on the acquisition of the real property or automobiles relating to that succession.

③Special land holding tax imposed on land may not be imposed on land, among the land to which the Organization has succeeded the rights pursuant to Article 5, paragraph (1) of the Supplementary Provisions and paragraph (1) of the preceding Article and which it continues to hold, that the Corporation acquired before January 1, 1969, or to which the Association succeeded the rights pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 38 of 1981) (limited to land acquired before January 1, 1969 by the specified-industry retirement allowance mutual aid association under Chapter V, Section 2 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment by that Act, which was dissolved pursuant to that paragraph).