Article 77-2Reduction of Tax Rate for Registration of Transfer of Ownership Where a Farmland Intermediary Management Organization Has Acquired Agricultural Land, etc.
第七十七条の二（農地中間管理機構が農用地等を取得した場合の所有権の移転登記の税率の軽減）
In the case where a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services has acquired, during the period from April 1, 2014 to March 31, 2028, through a farmland sales, etc. business prescribed in Article 7, item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, agricultural land prescribed in Article 4, paragraph (1), item (i) of that Act or any other land specified by Cabinet Order, within an area specified by Cabinet Order, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構が、平成二十六年四月一日から令和十年三月三十一日までの間に農業経営基盤強化促進法第七条第一号に規定する農地売買等事業により、政令で定める区域内において、同法第四条第一項第一号に規定する農用地その他の政令で定める土地の取得をした場合には、当該土地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、千分の十とする。