Where a corporation designated by the Minister of Land, Infrastructure, Transport and Tourism, pursuant to the provisions of Article 6, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970), as the constructing entity prescribed in that paragraph for a specified construction line (meaning a construction line prescribed in Article 4, paragraph (1) of that Act that is set out in the basic plan prescribed in that paragraph and is specified by Cabinet Order) acquires ownership or superficies rights of land, or constructs a building, to be used for the railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act of a Shinkansen railway prescribed in Article 2 of that Act under the construction implementation plan for that specified construction line approved by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of Article 9, paragraph (1) of that Act, registration and license tax is not imposed on the registration of transfer of ownership or creation of superficies rights of that land or the registration of preservation of ownership of that building, limited to registration received within one year after that acquisition or construction pursuant to the provisions of Order of the Ministry of Finance.