Article 82Reduction of Tax Rates for Registration of Preservation of Ownership, etc. of Specified International Ships, etc.
第八十二条（特定国際船舶等の所有権の保存登記等の税率の軽減）
In the case where a person engaged in marine transportation business who is specified by Cabinet Order (hereinafter referred to as a "marine transportation business operator" in this Article) has, during the period from April 1, 2006 to March 31, 2027, built, based on a certified plan for introducing specified ships prescribed in Article 39-23 of the Marine Transportation Act (referred to as a "certified plan for introducing specified ships" in paragraph (3)), an international ship prescribed in Article 44-2 of that Act that is specified by Cabinet Order as having particularly high transport capacity (referred to as a "covered ship" in the following paragraph) and that falls under the category of a specified ship prescribed in Article 39-19, paragraph (1) of that Act (hereinafter referred to as a "specified international ship" in this paragraph and paragraph (3)), when it receives the registration of preservation of ownership of that specified international ship that has not been used for business, the rate of registration and license tax on the registration of preservation of ownership of that specified international ship is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance.
海上運送業を営む者で政令で定めるもの（以下この条において「海上運送事業者」という。）が、平成十八年四月一日から令和九年三月三十一日までの間に海上運送法第四十四条の二に規定する国際船舶のうち特に輸送能力の高いものとして政令で定めるもの（次項において「対象船舶」という。）で同法第三十九条の十九第一項に規定する特定船舶に該当するもの（以下この項及び第三項において「特定国際船舶」という。）を同法第三十九条の二十三に規定する認定特定船舶導入計画（第三項において「認定特定船舶導入計画」という。）に基づき建造した場合において、当該特定国際船舶で事業の用に供したことのないものの所有権の保存の登記を受けるときは、当該特定国際船舶の所有権の保存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期間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、千分の二とする。
In the case where a marine transportation business operator has acquired, within the period prescribed in the preceding paragraph, from a foreign corporation prescribed in Article 2, paragraph (1), item (ii), a covered ship specified by Cabinet Order as one whose navigational safety is ensured (hereinafter referred to as an "existing international ship" in this paragraph and the following paragraph), the rate of registration and license tax on the registration of preservation of ownership of that existing international ship is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance.
In the case where, within the period prescribed in paragraph (1), a loan of funds (including a guarantee of obligations relating to that loan) is made for the construction or acquisition of a specified international ship (limited to one to be built based on a certified plan for introducing specified ships) or an existing international ship that a marine transportation business operator builds or acquires, or in the case where the method of payment of consideration for that specified international ship or existing international ship is deferred payment, the rate of registration and license tax on the registration of creation of a mortgage on that specified international ship or existing international ship received in order to secure the claim relating to that loan or deferred payment (including a right to reimbursement relating to that guarantee) is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 2/1,000 for the registration of creation of a mortgage on a specified international ship and 3.5/1,000 for the registration of creation of a mortgage on an existing international ship, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance.
第一項に規定する期間内に、海上運送事業者が建造し、若しくは取得する特定国際船舶（認定特定船舶導入計画に基づき建造するものに限る。）若しくは既存国際船舶の建造若しくは取得のための資金の貸付け（当該貸付けに係る債務の保証を含む。）が行われる場合又はこれらの特定国際船舶若しくは既存国際船舶の対価の支払方法が延払いによる場合において、その貸付け又は延払いに係る債権（当該保証に係る求償権を含む。）を担保するために受けるこれらの特定国際船舶又は既存国際船舶を目的とする抵当権の設定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期間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、特定国際船舶を目的とする抵当権の設定の登記にあつては千分の二とし、既存国際船舶を目的とする抵当権の設定の登記にあつては千分の三・五とする。