Act on Special Measures Concerning Taxation

In the case where a registration is received with respect to any of the following matters, if that matter relates to the certification under Article 23, paragraph (1) or Article 24, paragraph (1) of the Act on Strengthening Industrial Competitiveness relating to a certified business restructuring plan prescribed in Article 24, paragraph (2) of that Act (limited to one that contains a statement concerning business restructuring prescribed in Article 2, paragraph (17) of that Act that is specified by Cabinet Order) (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 15 of the Shipbuilding Act (Act No. 129 of 1950) or Article 17, paragraph (1), (2), (4) or (5) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), and relates to those certifications granted during the period from the date of enforcement of the Act on Strengthening Industrial Competitiveness to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:

incorporation of a stock company or increase in the amount of its stated capital (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order, and those listed in the following item and item (iii)): 3.5/1,000;

incorporation of a stock company or increase in the amount of its stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);

the part corresponding to the amount of stated capital up to the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger: 1/1,000;

the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order): 3.5/1,000;

incorporation of a stock company or increase in the amount of its stated capital through a company split (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order): 5/1,000;

acquisition of ownership of real property or a ship in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding those listed in the following item and item (vi)): the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);

acquisition of ownership of real property: 16/1,000;

acquisition of ownership of a ship: 23/1,000;

acquisition of ownership of real property or a ship through a merger: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);

acquisition of ownership of real property: 2/1,000;

acquisition of ownership of a ship: 3/1,000;

acquisition of ownership of real property or a ship through a company split: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).

acquisition of ownership of real property: 4/1,000;

acquisition of ownership of a ship: 23/1,000.

In the case where a certified special business restructuring business operator referred to in Article 46-2 of the Act on Strengthening Industrial Competitiveness that implements the special business restructuring prescribed in that Article receives a registration with respect to any of the following matters, if that matter relates to the certification under Article 24-2, paragraph (1) or Article 24-3, paragraph (1) of that Act relating to a certified special business restructuring plan prescribed in Article 24-3, paragraph (2) of that Act (limited to one that contains a statement concerning business restructuring prescribed in Article 2, paragraph (17) of that Act that is specified by Cabinet Order), and relates to those certifications granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within two years from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:

increase in the amount of stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);

the part corresponding to the amount of stated capital up to the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital increased through the merger: 1/1,000;

the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 1.5/1,000;

increase in the amount of stated capital through a company split (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 3/1,000;

acquisition of ownership of real property or a ship in the case of acquisition by transfer of assets necessary for business: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);

acquisition of ownership of real property: 12/1,000;

acquisition of ownership of a ship: 18/1,000;

acquisition of ownership of real property or a ship through a merger: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);

acquisition of ownership of real property: 1/1,000;

acquisition of ownership of a ship: 2/1,000;

acquisition of ownership of real property or a ship through a company split: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).

acquisition of ownership of real property: 1/1,000;

acquisition of ownership of a ship: 18/1,000.

In the case where an individual has incorporated a stock company or a limited liability company within the area of a municipality (including a special ward) that has received the certification under Article 127, paragraph (1) or Article 128, paragraph (1) of the Act on Strengthening Industrial Competitiveness relating to a certified business startup support, etc. plan prescribed in Article 128, paragraph (2) of that Act, with support through a specified business startup support, etc. project prescribed in Article 2, paragraph (34) of that Act that is stated in that certified business startup support, etc. plan, the amount of registration and license tax on the registration of incorporation of that stock company or limited liability company is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the amount specified in each of the following items according to the category of company listed in those items, limited to a registration received during the period from the date of enforcement of that Act to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:

stock company: the amount calculated by multiplying the amount of stated capital of that stock company by 3.5/1,000 (or, in the case where that amount is less than 75,000 yen, 75,000 yen per application);

limited liability company: the amount calculated by multiplying the amount of stated capital of that limited liability company by 3.5/1,000 (or, in the case where that amount is less than 30,000 yen, 30,000 yen per application).

In the case where a selected business operator prescribed in Article 63, paragraph (2), item (vii) of the Act on Facilitation of Information Processing (Act No. 90 of 1970) who has been selected pursuant to the provisions of Article 65 of that Act receives a registration of an increase in the amount of stated capital (excluding an increase in the amount of stated capital through a merger and an increase in the amount of stated capital through a company split), if that increase in the amount of stated capital relates to a selected implementation plan prescribed in Article 67, paragraph (1), item (i) of that Act, the rate of registration and license tax on that registration is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received during the period from the date of enforcement of the Act Partially Amending the Act on Facilitation of Information Processing and the Act on Special Accounts (Act No. 30 of 2025) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance.

In the case where a registration is received with respect to any of the matters listed in the following items, if that matter relates to a decision of the competent minister under the provisions of Article 5, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-2, paragraph (3) of that Act) or Article 17, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-3, paragraph (3) of that Act) of the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) relating to the management strengthening plan referred to in those provisions, or an approval of the competent minister under the provisions of Article 9, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-2, paragraph (3) of that Act) or Article 19, paragraph (1) (including as applied pursuant to the provisions of Article 34-9-3, paragraph (3) of that Act) of that Act relating to the management strengthening plan after change referred to in those provisions (limited to a decision or approval relating to that management strengthening plan or that management strengthening plan after change submitted by a financial institution, etc. prescribed in Article 2, paragraph (1) of that Act during the period from April 1, 2014 to March 31, 2031), or a certification of the competent minister under the provisions of Article 34-10, paragraph (3) or Article 34-11, paragraph (1) of that Act relating to the organizational restructuring, etc. implementation plan referred to in Article 34-10, paragraph (3) of that Act (limited to an organizational restructuring, etc. implementation plan in which the matters listed in paragraph (2), item (vii) of that Article are stated; hereinafter the same applies in this Article) or the organizational restructuring, etc. implementation plan after change referred to in Article 34-11, paragraph (1) of that Act (limited to a certification relating to that organizational restructuring, etc. implementation plan or that organizational restructuring, etc. implementation plan after change submitted by a financial institution, etc. prescribed in Article 34-10, paragraph (1) of that Act during the period from April 1, 2022 to March 31, 2031), the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of those items according to the category of the matters listed in those items, limited to a registration received within one year from the date of that decision or approval or that certification pursuant to the provisions of Order of the Ministry of Finance:

incorporation of a stock company or increase in the amount of its stated capital (excluding those listed in the following item and item (iii)): 3.5/1,000;

incorporation of a stock company or increase in the amount of its stated capital through a merger: 1/1,000 (or, for the part corresponding to the amount of stated capital that exceeds the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger, respectively, 3.5/1,000);

incorporation of a stock company or increase in the amount of its stated capital through a company split: 5/1,000;

acquisition of ownership of real property through a merger: 2/1,000;

acquisition of ownership of real property through a company split: 4/1,000;

acquisition of a mortgage in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding those listed in the following item and item (viii)): 1.5/1,000;

acquisition of a mortgage through a merger: 0.5/1,000;

acquisition of a mortgage through a company split: 1/1,000.