Article 81-2Reduction of Tax Rates for Registration of Preservation of Ownership, etc. Where a Building for Use as a Clinic Has Been Constructed
第八十一条の二（診療所の用に供する建物を建築した場合の所有権の保存登記等の税率の軽減）
In the case where the founder or administrator of a clinic (meaning a clinic prescribed in Article 1-5, paragraph (2) of the Medical Care Act; hereinafter the same applies in this paragraph) has, during the period from April 1, 2026 to March 31, 2028, constructed or acquired a building to be used for that clinic that is specified by Cabinet Order, in an area specified by Cabinet Order among the areas listed in Article 30-4, paragraph (2), item (ix)(a)(2) of that Act, the rate of registration and license tax on the registration of preservation or transfer of ownership of that building is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 2/1,000 for the registration of preservation of ownership and 10/1,000 for the registration of transfer of ownership, limited to a registration received within one year after that construction or acquisition pursuant to the provisions of Order of the Ministry of Finance.
診療所（医療法第一条の五第二項に規定する診療所をいう。以下この項において同じ。）の開設者又は管理者が、令和八年四月一日から令和十年三月三十一日までの間に同法第三十条の四第二項第九号イ（２）に掲げる区域のうち政令で定める区域において当該診療所の用に供する建物で政令で定めるものの建築又は取得をした場合には、当該建物の所有権の保存又は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建築又は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、所有権の保存の登記にあつては千分の二とし、所有権の移転の登記にあつては千分の十とする。
In the case where a person prescribed in the preceding paragraph has acquired, within the period prescribed in that paragraph, land to be used as the site of a building to which the provisions of that paragraph apply, 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.