Article 72-2Reduction of Tax Rate for Registration of Preservation of Ownership of Dwelling Houses
第七十二条の二（住宅用家屋の所有権の保存登記の税率の軽減）
In the case where an individual has newly built a house for residential use specified by Cabinet Order (hereinafter referred to as a "dwelling house" through Article 75), or has acquired a dwelling house that has not been used since its construction, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that dwelling house is 1.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that dwelling house pursuant to the provisions of Order of the Ministry of Finance.
個人が、昭和五十九年四月一日から令和九年三月三十一日までの間に住宅用の家屋で政令で定めるもの（以下第七十五条までにおいて「住宅用家屋」という。）を新築し、又は建築後使用されたことのない住宅用家屋を取得し、当該個人の居住の用に供した場合には、当該住宅用家屋の所有権の保存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住宅用家屋の新築又は取得後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、千分の一・五とする。