Article 74-3Reduction of Tax Rate for Registration of Transfer of Ownership of Dwelling Houses That Have Undergone Specified Extension or Renovation, etc.
第七十四条の三（特定の増改築等がされた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 acquired, during the period from April 1, 2014 to March 31, 2027, from a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act, a dwelling house that has been used since its construction on which that real estate broker has carried out an extension or renovation, etc. and that is specified by Cabinet Order, 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 1/1,000, notwithstanding the provisions of Article 73 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that dwelling house pursuant to the provisions of Order of the Ministry of Finance.
個人が、平成二十六年四月一日から令和九年三月三十一日までの間に宅地建物取引業法第二条第三号に規定する宅地建物取引業者が増改築等をした建築後使用されたことのある住宅用家屋で政令で定めるものを当該宅地建物取引業者から取得をし、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住宅用家屋の取得後一年以内に登記を受けるものに限り、第七十三条及び登録免許税法第九条の規定にかかわらず、千分の一とする。
The term "extension or renovation, etc." prescribed in the preceding paragraph means extension, reconstruction or any other work specified by Cabinet Order (including work for the replacement or installation of equipment that is carried out together with that work and that functions as an integral part of that dwelling house) that the real estate broker prescribed in that paragraph carries out on the dwelling house prescribed in that paragraph (limited to one that the real estate broker acquired within two years before the acquisition referred to in that paragraph), which satisfies the requirement that the total amount of the costs required for that work is the amount equivalent to 20 percent of the amount of consideration for the transfer of that dwelling house to the individual referred to in that paragraph (or, in the case where that amount exceeds 3,000,000 yen, 3,000,000 yen) or more, and other requirements specified by Cabinet Order.