Article 79Reduction of Tax Rates for Registrations Made Under Recommendations, etc.
第七十九条（勧告等によつてする登記の税率の軽減）
In the case where a registration is received with respect to any of the following matters, if that matter has been carried out under a recommendation or instruction based on the provisions of laws and regulations by an administrative organ as being urgently necessary in order to contribute to the sound development of the Japanese economy, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of that recommendation or instruction pursuant to the provisions of Cabinet Order:
次に掲げる事項について登記を受ける場合において、当該事項が、日本経済の健全な発展に資するため緊急に必要なものとして行政機関の法令の規定に基づく勧告又は指示によつてされたものであるときは、当該登記に係る登録免許税の税率は、政令で定めるところにより当該勧告又は指示があつた日から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、次の各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
incorporation of a stock company or increase in the amount of its stated capital (excluding those listed in the following item and item (iii)): 5/1,000;
incorporation of a stock company or increase in the amount of its stated capital through a merger: 1/1,000 (or, for the part corresponding to the amount of stated capital that exceeds the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger, respectively, 5/1,000);
合併による株式会社の設立又は資本金の額の増加 千分の一（それぞれ資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものを超える資本金の額に対応する部分については、千分の五）
incorporation of a stock company or increase in the amount of its stated capital through a company split: 5/1,000;
分割による株式会社の設立又は資本金の額の増加 千分の五
acquisition of ownership of real property or a ship in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding that listed in the following item): the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
法人の設立、資本金若しくは出資金の額の増加又は事業に必要な資産の譲受けの場合における不動産又は船舶の所有権の取得（次号に掲げるものを除く。） イ又はロに掲げる事項の区分に応じイ又はロに定める割合
acquisition of ownership of real property: 16/1,000;
不動産の所有権の取得 千分の十六
acquisition of ownership of a ship: 23/1,000;
船舶の所有権の取得 千分の二十三
acquisition of ownership of real property or a ship through a merger: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).
合併による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
acquisition of ownership of real property: 3/1,000;
不動産の所有権の取得 千分の三
acquisition of ownership of a ship: 3/1,000.
船舶の所有権の取得 千分の三