①Registration and license tax is not imposed on the registration of preservation or transfer of ownership of a building specified by Cabinet Order that a victim of a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) who is specified by Cabinet Order, or an heir of that victim or any other person specified by Cabinet Order (referred to as a "disaster victim, etc." in that paragraph), has newly constructed or acquired in place of a building destroyed by that natural disaster or a building demolished because it was damaged by that natural disaster (referred to as a "destroyed building, etc." in that paragraph), limited to registration received during the period from the date on which that natural disaster occurred to the day on which five years have elapsed from that date pursuant to the provisions of Order of the Ministry of Finance.

②Where a loan of funds (including a guarantee of an obligation pertaining to a loan; the same applies hereinafter in this paragraph and paragraph (2) of the following Article) is made for the new construction or acquisition of a building to which the provisions of the preceding paragraph apply, or where the payment of the consideration for it is made by the method of installment payments, registration and license tax is not imposed on the registration of the creation of a mortgage on that building received to secure the claim pertaining to that loan (including a right to reimbursement pertaining to that guarantee; the same applies hereinafter in this paragraph and paragraph (2) of that Article) or the claim pertaining to those installment payments, limited to registration received at the same time as the registration of preservation or transfer of ownership of that building.