Article 78Reduction of Tax Rates for Registration of Creation of Mortgages, etc. Received by Credit Guarantee Associations, etc.
第七十八条（信用保証協会等が受ける抵当権の設定登記等の税率の軽減）
With regard to the registration or recording of the creation of a mortgage (including an enterprise mortgage; the same applies in the following paragraph) that a credit guarantee association receives during the period from the day following the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to as the "1973 amending Act" in the following paragraph) to March 31, 2028 in order to secure claims relating to the business listed in the items of Article 20, paragraph (1) of the Credit Guarantee Association Act (Act No. 196 of 1953), the rate of registration and license tax on that registration or recording is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act.
With regard to the registration or recording of the creation of a mortgage that a corporation listed in each of the following items receives during the period from the day following the date of enforcement of the 1973 amending Act to March 31, 2028 in order to secure claims relating to the business or project specified in that item, the rate of registration and license tax on that registration or recording is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act:
昭和四十八年改正法の施行の日の翌日から令和十年三月三十一日までの間に次の各号に掲げる法人が当該各号に定める業務又は事業に係る債権を担保するために受ける抵当権の設定の登記又は登録については、その登記又は登録に係る登録免許税の税率は、登録免許税法第九条の規定にかかわらず、千分の二とする。
an agricultural credit guarantee association: the business listed in Article 8, paragraph (1), item (i) of the Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961);
農業信用基金協会 農業信用保証保険法（昭和三十六年法律第二百四号）第八条第一項第一号に掲げる業務
the Agriculture, Forestry and Fisheries Credit Foundations: the business listed in Article 12, paragraph (1), item (v) of the Act on the Agriculture, Forestry and Fisheries Credit Foundations, Independent Administrative Agency (Act No. 128 of 2002) (including the business listed in Article 6, paragraph (1), item (iii) of the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 51 of 1979), which is to be performed for the time being pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on the Agriculture, Forestry and Fisheries Credit Foundations, Independent Administrative Agency);
独立行政法人農林漁業信用基金 独立行政法人農林漁業信用基金法（平成十四年法律第百二十八号）第十二条第一項第五号に掲げる業務（同法附則第二条の規定により当分の間行うこととされている林業経営基盤の強化等の促進のための資金の融通等に関する暫定措置法（昭和五十四年法律第五十一号）第六条第一項第三号に掲げる業務を含む。）
a fishery credit guarantee association: the business listed in Article 4, paragraph (1), item (i) of the Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952);
漁業信用基金協会 中小漁業融資保証法（昭和二十七年法律第三百四十六号）第四条第一項第一号に掲げる業務
the central federation prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Stabilization of Sake Brewing Industry, etc. (Act No. 77 of 1970): the project listed in Article 3, paragraph (1), item (i) of that Act.
清酒製造業等の安定に関する特別措置法（昭和四十五年法律第七十七号）第二条第三項に規定する中央会 同法第三条第一項第一号に掲げる事業