Article 83-4 · Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Where Real Property Is Acquired Under a Certified Railway Business Restructuring Implementation Plan第八十三条の四（認定鉄道事業再構築実施計画に基づき不動産を取得した場合の所有権等の移転登記の税率の軽減）
- ChangedArticle 83-4, paragraph (1)
Where a railway business operator prescribed in Article 2, item (ii), (a) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 59 of 2007) (including a person deemed to have obtained the permission referred to in Article 3, paragraph (1) of the Railway Business Act pursuant to the provisions of Article 25, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 29-9 of that Act)) has acquired, under a certified railway business restructuring implementation plan prescribed in Article 24, paragraph (8) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (including as applied mutatis mutandis pursuant to Article 29-9 of that Act) (limited to a plan certified pursuant to the provisions of Article 24, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article (including as applied mutatis mutandis pursuant to Article 29-9 of that Act) and pursuant to Article 29-9 of that Act) during the period from April 1, 2024 to March 31, 2027), ownership, superficies rights, or rights of lease of land or buildings specified by Cabinet Order that are used for the passenger railway business referred to in Article 2, item (
ixx) of that Act pertaining to the railway business restructuring project prescribed in that item, the rate of registration and license tax on the registration of transfer of ownership, superficies rights, or rights of lease of that land or building is to be, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 10/1,000 for the registration of transfer of ownership and 5/1,000 for the registration of transfer of superficies rights or rights of lease, limited to registration received within one year from the date of that certification pursuant to the provisions of Order of the Ministry of Finance.地域公共交通の活性化及び再生に関する法律（平成十九年法律第五十九号）第二条第二号イに規定する鉄道事業者（同法第二十五条第一項（同法第二十九条の九において準用する場合を含む。）の規定により鉄道事業法第三条第一項の許可を受けたものとみなされた者を含む。）が、地域公共交通の活性化及び再生に関する法律第二十四条第八項（同法第二十九条の九において準用する場合を含む。）に規定する認定鉄道事業再構築実施計画（令和六年四月一日から令和九年三月三十一日までの間に同法第二十四条第二項（同条第七項（同法第二十九条の九において準用する場合を含む。）及び同法第二十九条の九において準用する場合を含む。）の規定による認定を受けたものに限る。）に基づき同法第二条第
九十号に規定する鉄道事業再構築事業に係る同号の旅客鉄道事業の用に供する土地又は建物で政令で定めるものの所有権、地上権又は賃借権の取得をした場合には、当該土地又は建物の所有権、地上権又は賃借権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該認定の日から一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、所有権の移転の登記にあつては千分の十とし、地上権又は賃借権の移転の登記にあつては千分の五とする。