Where, with regard to land specified by Cabinet Order as land damaged by soil liquefaction, a registration of subdivision has been made pursuant to the provisions of Article 20, paragraph (3) of the National Land Survey Act (Act No. 180 of 1951) in order to make the boundary of that land in a map prepared through a cadastral survey prescribed in Article 2, paragraph (5) of the National Land Survey Act based on a project plan established pursuant to the provisions of Article 6-3, paragraph (2) of the National Land Survey Act (including as applied with the replacement of terms pursuant to Article 4 of the Act on Special Measures concerning Promotion of National Land Survey (Act No. 143 of 1962)) the parcel boundary of that land (meaning a parcel boundary prescribed in Article 123, item (i) of the Real Property Registration Act), if the registered holder of ownership of other land adjacent to the land after that subdivision has acquired ownership of the land after that subdivision, registration and license tax is not imposed on the registration of transfer of ownership of the land after that subdivision, limited to registration received within one year after that subdivision pursuant to the provisions of Order of the Ministry of Finance.