Article 80Reduction of Tax Rates for Registrations Made Under Certified Business Restructuring Plans, etc.
第八十条（認定事業再編計画等に基づき行う登記の税率の軽減）
In the case where a registration is received with respect to any of the following matters, if that matter relates to the certification under Article 23, paragraph (1) or Article 24, paragraph (1) of the Act on Strengthening Industrial Competitiveness relating to a certified business restructuring plan prescribed in Article 24, paragraph (2) of that Act (limited to one that contains a statement concerning business restructuring prescribed in Article 2, paragraph (17) of that Act that is specified by Cabinet Order) (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 15 of the Shipbuilding Act (Act No. 129 of 1950) or Article 17, paragraph (1), (2), (4) or (5) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), and relates to those certifications granted during the period from the date of enforcement of the Act on Strengthening Industrial Competitiveness to March 31, 2027, 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 those certifications pursuant to the provisions of Order of the Ministry of Finance:
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、産業競争力強化法第二十四条第二項に規定する認定事業再編計画（同法第二条第十七項に規定する事業再編のうち政令で定めるものについて記載があるものに限る。）に係る同法第二十三条第一項又は第二十四条第一項の認定（造船法（昭和二十五年法律第百二十九号）第十五条の規定又は食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十七条第一項、第二項、第四項若しくは第五項の規定により当該認定があつたものとみなされる場合における当該認定を含む。）に係るものであつて産業競争力強化法の施行の日から令和九年三月三十一日までの間にされたこれらの認定に係るものであるときは、当該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認定の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 the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order, and those listed in the following item and item (iii)): 3.5/1,000;
incorporation of a stock company or increase in the amount of its stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);
合併による株式会社の設立又は資本金の額の増加 イ又はロに掲げる部分の区分に応じイ又はロに定める割合
the part corresponding to the amount of stated capital up to 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: 1/1,000;
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に達するまでの資本金の額に対応する部分 千分の一
the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order): 3.5/1,000;
イに掲げる部分以外の部分（これらの認定により増加した資本金の額として政令で定めるところにより計算した金額のうち三千億円を超える部分を除く。） 千分の三・五
incorporation of a stock company or increase in the amount of its stated capital through a company split (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order): 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（これらの認定により増加した資本金の額として政令で定めるところにより計算した金額のうち三千億円を超える部分を除く。） 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 those listed in the following item and item (vi)): the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
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: 2/1,000;
不動産の所有権の取得 千分の二
acquisition of ownership of a ship: 3/1,000;
船舶の所有権の取得 千分の三
acquisition of ownership of real property or a ship through a company split: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).
分割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: 4/1,000;
不動産の所有権の取得 千分の四
acquisition of ownership of a ship: 23/1,000.
船舶の所有権の取得 千分の二十三
In the case where a certified special business restructuring business operator referred to in Article 46-2 of the Act on Strengthening Industrial Competitiveness that implements the special business restructuring prescribed in that Article receives a registration with respect to any of the following matters, if that matter relates to the certification under Article 24-2, paragraph (1) or Article 24-3, paragraph (1) of that Act relating to a certified special business restructuring plan prescribed in Article 24-3, paragraph (2) of that Act (limited to one that contains a statement concerning business restructuring prescribed in Article 2, paragraph (17) of that Act that is specified by Cabinet Order), and relates to those certifications granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027, 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 two years from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:
産業競争力強化法第四十六条の二に規定する特別事業再編を実施する同条の認定特別事業再編事業者が、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、同法第二十四条の三第二項に規定する認定特別事業再編計画（同法第二条第十七項に規定する事業再編のうち政令で定めるものについて記載があるものに限る。）に係る同法第二十四条の二第一項又は第二十四条の三第一項の認定に係るものであつて新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日から令和九年三月三十一日までの間にされたこれらの認定に係るものであるときは、当該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認定の日から二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。
increase in the amount of stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);
合併による資本金の額の増加 イ又はロに掲げる部分の区分に応じイ又はロに定める割合
the part corresponding to the amount of stated capital up to 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 increased through the merger: 1/1,000;
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に達するまでの資本金の額に対応する部分 千分の一
the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 1.5/1,000;
イに掲げる部分以外の部分（これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。） 千分の一・五
increase in the amount of stated capital through a company split (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 3/1,000;
分割による資本金の額の増加（これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。） 千分の三
acquisition of ownership of real property or a ship in the case of acquisition by transfer of assets necessary for business: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
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 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: 12/1,000;
不動産の所有権の取得 千分の十二
acquisition of ownership of a ship: 18/1,000;
船舶の所有権の取得 千分の十八
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: 1/1,000;
不動産の所有権の取得 千分の一
acquisition of ownership of a ship: 2/1,000;
船舶の所有権の取得 千分の二
acquisition of ownership of real property or a ship through a company split: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).
分割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: 1/1,000;
不動産の所有権の取得 千分の一
acquisition of ownership of a ship: 18/1,000.
船舶の所有権の取得 千分の十八
In the case where an individual has incorporated a stock company or a limited liability company within the area of a municipality (including a special ward) that has received the certification under Article 127, paragraph (1) or Article 128, paragraph (1) of the Act on Strengthening Industrial Competitiveness relating to a certified business startup support, etc. plan prescribed in Article 128, paragraph (2) of that Act, with support through a specified business startup support, etc. project prescribed in Article 2, paragraph (34) of that Act that is stated in that certified business startup support, etc. plan, the amount of registration and license tax on the registration of incorporation of that stock company or limited liability company is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the amount specified in each of the following items according to the category of company listed in those items, limited to a registration received during the period from the date of enforcement of that Act to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:
個人が、産業競争力強化法第百二十八条第二項に規定する認定創業支援等事業計画に係る同法第百二十七条第一項又は第百二十八条第一項の認定を受けた市町村（特別区を含む。）の区域内において、当該認定創業支援等事業計画に記載された同法第二条第三十四項に規定する特定創業支援等事業による支援を受けて株式会社又は合同会社の設立をした場合には、当該株式会社又は合同会社の設立の登記に係る登録免許税の額は、財務省令で定めるところにより同法の施行の日から令和九年三月三十一日までの間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、次の各号に掲げる会社の区分に応じ、当該各号に定める金額とする。
stock company: the amount calculated by multiplying the amount of stated capital of that stock company by 3.5/1,000 (or, in the case where that amount is less than 75,000 yen, 75,000 yen per application);
株式会社 当該株式会社の資本金の額に千分の三・五を乗じて計算した金額（当該金額が七万五千円に満たない場合には、申請件数一件につき七万五千円）
limited liability company: the amount calculated by multiplying the amount of stated capital of that limited liability company by 3.5/1,000 (or, in the case where that amount is less than 30,000 yen, 30,000 yen per application).
合同会社 当該合同会社の資本金の額に千分の三・五を乗じて計算した金額（当該金額が三万円に満たない場合には、申請件数一件につき三万円）
In the case where a selected business operator prescribed in Article 63, paragraph (2), item (vii) of the Act on Facilitation of Information Processing (Act No. 90 of 1970) who has been selected pursuant to the provisions of Article 65 of that Act receives a registration of an increase in the amount of stated capital (excluding an increase in the amount of stated capital through a merger and an increase in the amount of stated capital through a company split), if that increase in the amount of stated capital relates to a selected implementation plan prescribed in Article 67, paragraph (1), item (i) of that Act, the rate of registration and license tax on that registration is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received during the period from the date of enforcement of the Act Partially Amending the Act on Facilitation of Information Processing and the Act on Special Accounts (Act No. 30 of 2025) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance.
情報処理の促進に関する法律（昭和四十五年法律第九十号）第六十五条の規定により選定された同法第六十三条第二項第七号に規定する選定事業者が、資本金の額の増加（合併による資本金の額の増加及び分割による資本金の額の増加を除く。）について登記を受ける場合において、当該資本金の額の増加が、同法第六十七条第一項第一号に規定する選定実施計画に係るものであるときは、当該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情報処理の促進に関する法律及び特別会計に関する法律の一部を改正する法律（令和七年法律第三十号）の施行の日から令和九年三月三十一日までの間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・五とする。