Article 73Reduction of Tax Rate for Registration of Transfer of Ownership of Dwelling Houses
第七十三条（住宅用家屋の所有権の移転登記の税率の軽減）
In the case where an individual has made an acquisition (limited to one by sale or any other cause specified by Cabinet Order; the same applies in paragraph (2) of the following Article, Article 74-2, paragraph (2) and Article 74-3, paragraph (1)) of a dwelling house that has not been used since its construction, or of a dwelling house that has been used since its construction that is specified by Cabinet Order, 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 transfer of ownership of that dwelling house is 3/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that dwelling house (or, in the case where there are unavoidable circumstances specified by Cabinet Order due to which the registration cannot be made within one year, within the period specified by Cabinet Order; the same applies in paragraph (2) of the following Article, Article 74-2, paragraph (2) and Article 75) 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建築後使用されたことのない住宅用家屋又は建築後使用されたことのある住宅用家屋のうち政令で定めるものの取得（売買その他の政令で定める原因によるものに限る。次条第二項、第七十四条の二第二項及び第七十四条の三第一項において同じ。）をし、当該個人の居住の用に供した場合には、これらの住宅用家屋の所有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これらの住宅用家屋の取得後一年以内（一年以内に登記ができないことにつき政令で定めるやむを得ない事情がある場合には、政令で定める期間内。次条第二項、第七十四条の二第二項及び第七十五条において同じ。）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、千分の三とする。