Article 83Reduction of Tax Rates for Registration of Preservation of Ownership Where Buildings Have Been Constructed Under Certified Private Urban Renaissance Project Plans
第八十三条（認定民間都市再生事業計画に基づき建築物を建築した場合の所有権の保存登記の税率の軽減）
In the case where a certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction (referred to as a "certified business operator" in the following paragraph) has, within five years from the date of the plan certification, constructed a building to be used for the specified private urban reconstruction project, based on a certified plan prescribed in Article 25 of that Act (limited to one that has received the certification of the Minister of Land, Infrastructure, Transport and Tourism under the provisions of Article 21, paragraph (1) or Article 24, paragraph (1) of that Act (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 25, paragraph (1) of the National Strategic Special Zones Act; hereinafter referred to as "plan certification" in this paragraph) during the period from April 1, 2007 to March 31, 2029, for which the application for that plan certification was made before the commencement of construction work relating to a specified private urban reconstruction project (meaning an urban reconstruction project prescribed in Article 25 of the Act on Special Measures concerning Urban Reconstruction that is specified by Cabinet Order; hereinafter the same applies in this Article) (or, for one that has received the certification of the Minister of Land, Infrastructure, Transport and Tourism under the provisions of Article 24, paragraph (1) of that Act, for which the application relating to the certification under Article 21, paragraph (1) of that Act was made before the commencement of construction work relating to the specified private urban reconstruction project, and the application relating to the certification of the change under Article 24, paragraph (1) of that Act was made before the commencement of construction work relating to the specified private urban reconstruction project (limited to the part relating to that change)); referred to as a "certified private urban renaissance project plan" in the following paragraph), the rate of registration and license tax on the registration of preservation of ownership of that building is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that construction pursuant to the provisions of Order of the Ministry of Finance.
都市再生特別措置法第二十三条に規定する認定事業者（次項において「認定事業者」という。）が、同法第二十五条に規定する認定計画（平成十九年四月一日から令和十一年三月三十一日までの間に同法第二十一条第一項又は第二十四条第一項の規定による国土交通大臣の認定（国家戦略特別区域法第二十五条第一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。以下この項において「計画認定」という。）を受けたもののうち、当該計画認定の申請が特定民間都市再生事業（都市再生特別措置法第二十五条に規定する都市再生事業のうち政令で定めるものをいう。以下この条において同じ。）に係る工事着手前に行われたもの（同法第二十四条第一項の規定による国土交通大臣の認定を受けたものにあつては、同法第二十一条第一項の認定に係る申請が特定民間都市再生事業に係る工事着手前に行われ、かつ、同法第二十四条第一項の変更の認定に係る申請が特定民間都市再生事業（当該変更に係る部分に限る。）に係る工事着手前に行われたもの）に限る。次項において「認定民間都市再生事業計画」という。）に基づき当該計画認定の日から五年以内に当該特定民間都市再生事業の用に供する建築物の建築をした場合には、当該建築物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建築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、千分の三・五とする。
In the case where a certified business operator has constructed, based on a certified private urban renaissance project plan (including a development plan prescribed in Article 19-10, paragraph (2) of the Act on Special Measures concerning Urban Reconstruction that has been published within the period referred to in the preceding paragraph pursuant to the provisions of Article 19-2, paragraph (11) of that Act; hereinafter the same applies in this paragraph), a building to be used for a specified private urban reconstruction project within a specified urgent urban renewal area prescribed in Article 2, paragraph (5) of that Act (limited to construction carried out within five years (or, for a specified private urban reconstruction project specified by Cabinet Order, within seven years) from the date of the certification of the Minister of Land, Infrastructure, Transport and Tourism under the provisions of Article 21, paragraph (1) or Article 24, paragraph (1) of that Act (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 19-10, paragraph (2) of that Act or Article 25, paragraph (1) of the National Strategic Special Zones Act)), the rate of registration and license tax on the registration of preservation of ownership of that building is 1.5/1,000 (or, for the registration of preservation of ownership of a building constructed based on a certified private urban renaissance project plan for which that certification is received during the period from April 1, 2012 to March 31, 2029, 2/1,000), notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that construction pursuant to the provisions of Order of the Ministry of Finance.
認定事業者が、認定民間都市再生事業計画（前項の期間内に都市再生特別措置法第十九条の二第十一項の規定により公表された同法第十九条の十第二項に規定する整備計画を含む。以下この項において同じ。）に基づき同法第二条第五項に規定する特定都市再生緊急整備地域内に特定民間都市再生事業の用に供する建築物の建築（同法第二十一条第一項又は第二十四条第一項の規定による国土交通大臣の認定（同法第十九条の十第二項又は国家戦略特別区域法第二十五条第一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。）の日から五年以内（特定民間都市再生事業のうち政令で定めるものについては、七年以内）にするものに限る。）をした場合には、当該建築物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建築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、千分の一・五（平成二十四年四月一日から令和十一年三月三十一日までの間に当該認定を受ける認定民間都市再生事業計画に基づき建築をする建築物の所有権の保存の登記にあつては、千分の二）とする。