①In the case where an individual or a corporation receives any of the registrations relating to land listed in the following items during the period from April 1, 2013 to March 31, 2029, the rate of registration and license tax on the registration listed in each of those items is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in the relevant item according to the category of the registration listed in each of those items:

②In the case where a person who received a provisional registration listed in Appended Table 1, item (1)(xii)(b)(3) or (e)(1) of the Registration and License Tax Act during the period from April 1, 2003 to March 31, 2006 receives, with respect to land, a registration listed in an item of the preceding paragraph pursuant to the provisions of that paragraph based on that provisional registration, the rate to be deducted pursuant to the provisions of Article 17, paragraph (1) of that Act is, notwithstanding the provisions of that paragraph, the rate specified in each of the following items according to the category of the registration listed in each of those items:

③In the case where a person who received a provisional registration listed in item (1)(xii)(b)(3) of Appended Table 1 of the Registration and License Tax Act on or before March 31, 2003 receives, with respect to land, the registration referred to in item (i) of paragraph (1) pursuant to the provisions of that paragraph based on that provisional registration, the rate to be deducted pursuant to the provisions of Article 17, paragraph (1) of that Act is 3/1,000, notwithstanding the provisions of that paragraph and Article 24, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).

In the case where an individual has newly built a house for residential use specified by Cabinet Order (hereinafter referred to as a "dwelling house" through Article 75), or has acquired a dwelling house that has not been used since its construction, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that dwelling house is 1.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that dwelling house pursuant to the provisions of Order of the Ministry of Finance.

In the case where an individual has made an acquisition (limited to one by sale or any other cause specified by Cabinet Order; the same applies in paragraph (2) of the following Article, Article 74-2, paragraph (2) and Article 74-3, paragraph (1)) of a dwelling house that has not been used since its construction, or of a dwelling house that has been used since its construction that is specified by Cabinet Order, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that dwelling house is 3/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that dwelling house (or, in the case where there are unavoidable circumstances specified by Cabinet Order due to which the registration cannot be made within one year, within the period specified by Cabinet Order; the same applies in paragraph (2) of the following Article, Article 74-2, paragraph (2) and Article 75) pursuant to the provisions of Order of the Ministry of Finance.

①In the case where an individual has newly built a house listed in Article 10, item (ii), (a) of the Act on the Promotion of Long-Life Quality Housing that falls under the category of a dwelling house (hereinafter referred to as "specified certified long-life quality housing" in this Article), or has acquired specified certified long-life quality housing that has not been used since its construction, during the period from the date of enforcement of that Act to March 31, 2027 (referred to as the "specified period" in the following paragraph), and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that specified certified long-life quality housing is 1/1,000, notwithstanding the provisions of Article 72-2 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that specified certified long-life quality housing pursuant to the provisions of Order of the Ministry of Finance.

②In the case where an individual has acquired specified certified long-life quality housing that has not been used since its construction within the specified period and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that specified certified long-life quality housing is 1/1,000 (or, for detached specified certified long-life quality housing, 2/1,000), notwithstanding the provisions of the preceding Article and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that specified certified long-life quality housing pursuant to the provisions of Order of the Ministry of Finance.

①In the case where an individual has newly built a low-carbon building prescribed in Article 2, paragraph (3) of the Act on Promotion of Low-Carbon Cities (including a specified building prescribed in Article 9, paragraph (1) of that Act that is deemed to be that low-carbon building pursuant to the provisions of Article 16 of that Act and that is specified by Cabinet Order) that falls under the category of a dwelling house (hereinafter referred to as a "certified low-carbon house" in this Article), or has acquired a certified low-carbon house that has not been used since its construction, during the period from the date of enforcement of that Act to March 31, 2027 (referred to as the "specified period" in the following paragraph), and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that certified low-carbon house is 1/1,000, notwithstanding the provisions of Article 72-2 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that certified low-carbon house pursuant to the provisions of Order of the Ministry of Finance.

②In the case where an individual has acquired a certified low-carbon house that has not been used since its construction within the specified period and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that certified low-carbon house is 1/1,000, notwithstanding the provisions of Article 73 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that certified low-carbon house pursuant to the provisions of Order of the Ministry of Finance.

①In the case where an individual has acquired, during the period from April 1, 2014 to March 31, 2027, from a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act, a dwelling house that has been used since its construction on which that real estate broker has carried out an extension or renovation, etc. and that is specified by Cabinet Order, and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that dwelling house is 1/1,000, notwithstanding the provisions of Article 73 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that dwelling house pursuant to the provisions of Order of the Ministry of Finance.

②The term "extension or renovation, etc." prescribed in the preceding paragraph means extension, reconstruction or any other work specified by Cabinet Order (including work for the replacement or installation of equipment that is carried out together with that work and that functions as an integral part of that dwelling house) that the real estate broker prescribed in that paragraph carries out on the dwelling house prescribed in that paragraph (limited to one that the real estate broker acquired within two years before the acquisition referred to in that paragraph), which satisfies the requirement that the total amount of the costs required for that work is the amount equivalent to 20 percent of the amount of consideration for the transfer of that dwelling house to the individual referred to in that paragraph (or, in the case where that amount exceeds 3,000,000 yen, 3,000,000 yen) or more, and other requirements specified by Cabinet Order.

In the case where an individual has newly built a dwelling house (including, in the case where the individual has extended a house within that period and the house after that extension falls under the category of a dwelling house, that extension; hereinafter the same applies in this Article), or has acquired a dwelling house that has not been used since its construction or a dwelling house that has been used since its construction that is specified by Cabinet Order, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, when a loan of funds (including a guarantee of obligations relating to a loan) is made for the new construction or acquisition of that dwelling house (hereinafter referred to as the "new construction, etc. of a dwelling house" in this Article), or when the payment of consideration is made by the installment payment method, the rate of registration and license tax on the registration of creation of a mortgage on that dwelling house that the person specified in each of the following items receives in order to secure the claim listed in that item relating to that loan or those installment payments is 1/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction, etc. of that dwelling house pursuant to the provisions of Order of the Ministry of Finance:

①Registration and license tax is not imposed on the following registrations that an implementer prescribed in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums (hereinafter referred to as the "Condominium Regeneration Facilitation Act" in this Article), a person who is to be granted Unit Ownership or a right to use the grounds of a post-regeneration condominium referred to in Article 58, paragraph (1), item (ii), (v) or (viii) of the Condominium Regeneration Facilitation Act, or a person who holds a right relating to the registration of a security interest, etc. referred to in item (xi) of that paragraph receives in connection with a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of the Condominium Regeneration Facilitation Act (limited to one specified by Cabinet Order as contributing to securing a good living environment) during the period from the date of enforcement of the Condominium Regeneration Facilitation Act to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance; provided, however, that, with respect to registration and license tax on the registration listed in item (iii), this does not apply to the part specified by Cabinet Order as the part corresponding to the portion of the value of the rights concerning the land referred to in that item acquired by the person who is to be granted the Unit Ownership or the right to use the grounds of that post-regeneration condominium that exceeds the value of the rights that person held with respect to that land before that condominium regeneration project was carried out.

②Registration and license tax is not imposed on the following registrations that an association prescribed in Article 109 of the Condominium Regeneration Facilitation Act receives in connection with a condominium, etc. sale project prescribed in Article 4, paragraph (2), item (vi) of the Condominium Regeneration Facilitation Act during the period from the date of enforcement of the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums (Act No. 80 of 2014) to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance:

③Registration and license tax is not imposed on the following registrations that an association prescribed in Article 163-2 of the Condominium Regeneration Facilitation Act receives in connection with a condominium removal project prescribed in Article 2, paragraph (1), item (xxv) of the Condominium Regeneration Facilitation Act during the period from April 1, 2026 to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance:

④Registration and license tax is not imposed on the following registrations that an association prescribed in Article 164 of the Condominium Regeneration Facilitation Act, a person who is to be granted a removal site share prescribed in Article 191, paragraph (1), item (ii) of the Condominium Regeneration Facilitation Act or a non-removal site share, etc. prescribed in item (v) of that paragraph, or a person who holds a right relating to the registration of a security interest, etc. referred to in item (x) of that paragraph receives in connection with a site division project prescribed in Article 2, paragraph (1), item (xxviii) of the Condominium Regeneration Facilitation Act during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020) to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance; provided, however, that, with respect to registration and license tax on the registration listed in item (ii), this does not apply to the part specified by Cabinet Order as the part corresponding to the amount equivalent to the difference referred to in Article 205 of the Condominium Regeneration Facilitation Act, out of the value of the rights concerning the land referred to in that item acquired by the person who is to be granted that removal site share or non-removal site share, etc.

In the case where a person engaged in agriculture who is specified by Cabinet Order has acquired, during the period from April 1, 1981 to March 31, 2028, agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation or any other land specified by Cabinet Order, within an area specified by Cabinet Order, as provided for in the promotion plan for agricultural land use consolidation, etc. referred to in Article 18, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year on or after the date of public notice of that promotion plan for agricultural land use consolidation, etc. pursuant to the provisions of Order of the Ministry of Finance.

In the case where a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services has acquired, during the period from April 1, 2014 to March 31, 2028, through a farmland sales, etc. business prescribed in Article 7, item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, agricultural land prescribed in Article 4, paragraph (1), item (i) of that Act or any other land specified by Cabinet Order, within an area specified by Cabinet Order, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.

①With regard to the registration or recording of the creation of a mortgage (including an enterprise mortgage; the same applies in the following paragraph) that a credit guarantee association receives during the period from the day following the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to as the "1973 amending Act" in the following paragraph) to March 31, 2028 in order to secure claims relating to the business listed in the items of Article 20, paragraph (1) of the Credit Guarantee Association Act (Act No. 196 of 1953), the rate of registration and license tax on that registration or recording is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act.

②With regard to the registration or recording of the creation of a mortgage that a corporation listed in each of the following items receives during the period from the day following the date of enforcement of the 1973 amending Act to March 31, 2028 in order to secure claims relating to the business or project specified in that item, the rate of registration and license tax on that registration or recording is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act:

In the case where a registration is received with respect to any of the following matters, if that matter has been carried out under a recommendation or instruction based on the provisions of laws and regulations by an administrative organ as being urgently necessary in order to contribute to the sound development of the Japanese economy, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of that recommendation or instruction pursuant to the provisions of Cabinet Order:

①In the case where a registration is received with respect to any of the following matters, if that matter relates to the certification under Article 23, paragraph (1) or Article 24, paragraph (1) of the Act on Strengthening Industrial Competitiveness relating to a certified business restructuring plan prescribed in Article 24, paragraph (2) of that Act (limited to one that contains a statement concerning business restructuring prescribed in Article 2, paragraph (17) of that Act that is specified by Cabinet Order) (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 15 of the Shipbuilding Act (Act No. 129 of 1950) or Article 17, paragraph (1), (2), (4) or (5) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), and relates to those certifications granted during the period from the date of enforcement of the Act on Strengthening Industrial Competitiveness to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:

②In the case where a certified special business restructuring business operator referred to in Article 46-2 of the Act on Strengthening Industrial Competitiveness that implements the special business restructuring prescribed in that Article receives a registration with respect to any of the following matters, if that matter relates to the certification under Article 24-2, paragraph (1) or Article 24-3, paragraph (1) of that Act relating to a certified special business restructuring plan prescribed in Article 24-3, paragraph (2) of that Act (limited to one that contains a statement concerning business restructuring prescribed in Article 2, paragraph (17) of that Act that is specified by Cabinet Order), and relates to those certifications granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within two years from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:

③In the case where an individual has incorporated a stock company or a limited liability company within the area of a municipality (including a special ward) that has received the certification under Article 127, paragraph (1) or Article 128, paragraph (1) of the Act on Strengthening Industrial Competitiveness relating to a certified business startup support, etc. plan prescribed in Article 128, paragraph (2) of that Act, with support through a specified business startup support, etc. project prescribed in Article 2, paragraph (34) of that Act that is stated in that certified business startup support, etc. plan, the amount of registration and license tax on the registration of incorporation of that stock company or limited liability company is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the amount specified in each of the following items according to the category of company listed in those items, limited to a registration received during the period from the date of enforcement of that Act to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:

④In the case where a selected business operator prescribed in Article 63, paragraph (2), item (vii) of the Act on Facilitation of Information Processing (Act No. 90 of 1970) who has been selected pursuant to the provisions of Article 65 of that Act receives a registration of an increase in the amount of stated capital (excluding an increase in the amount of stated capital through a merger and an increase in the amount of stated capital through a company split), if that increase in the amount of stated capital relates to a selected implementation plan prescribed in Article 67, paragraph (1), item (i) of that Act, the rate of registration and license tax on that registration is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received during the period from the date of enforcement of the Act Partially Amending the Act on Facilitation of Information Processing and the Act on Special Accounts (Act No. 30 of 2025) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance.

In the case where a registration is received with respect to any of the matters listed in the following items, if that matter relates to a decision of the competent minister under the provisions of Article 5, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-2, paragraph (3) of that Act) or Article 17, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-3, paragraph (3) of that Act) of the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) relating to the management strengthening plan referred to in those provisions, or an approval of the competent minister under the provisions of Article 9, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-2, paragraph (3) of that Act) or Article 19, paragraph (1) (including as applied pursuant to the provisions of Article 34-9-3, paragraph (3) of that Act) of that Act relating to the management strengthening plan after change referred to in those provisions (limited to a decision or approval relating to that management strengthening plan or that management strengthening plan after change submitted by a financial institution, etc. prescribed in Article 2, paragraph (1) of that Act during the period from April 1, 2014 to March 31, 2031), or a certification of the competent minister under the provisions of Article 34-10, paragraph (3) or Article 34-11, paragraph (1) of that Act relating to the organizational restructuring, etc. implementation plan referred to in Article 34-10, paragraph (3) of that Act (limited to an organizational restructuring, etc. implementation plan in which the matters listed in paragraph (2), item (vii) of that Article are stated; hereinafter the same applies in this Article) or the organizational restructuring, etc. implementation plan after change referred to in Article 34-11, paragraph (1) of that Act (limited to a certification relating to that organizational restructuring, etc. implementation plan or that organizational restructuring, etc. implementation plan after change submitted by a financial institution, etc. prescribed in Article 34-10, paragraph (1) of that Act during the period from April 1, 2022 to March 31, 2031), the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of those items according to the category of the matters listed in those items, limited to a registration received within one year from the date of that decision or approval or that certification pursuant to the provisions of Order of the Ministry of Finance:

In the case where a registration is received with respect to any of the following matters, if that matter relates to the certification under Article 13, paragraph (1) or Article 14, paragraph (1) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity relating to a certified development and supply implementation plan prescribed in Article 14, paragraph (3) of that Act, and relates to those certifications granted during the period from the date of enforcement of that Act to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:

①In the case where the founder of a medical institution who has received the certification referred to in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989) (including the certification of a change under Article 13-5, paragraph (1) of that Act; hereinafter referred to as "certification of a realignment plan" in this Article) for a realignment plan (meaning a realignment plan prescribed in that paragraph; hereinafter the same applies in this Article) (limited to a person who received that certification of a realignment plan during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. to Promote the Securing of a System for Efficiently Providing High-Quality and Appropriate Medical Care (Act No. 49 of 2021) to March 31, 2028; the same applies in the following paragraph) has acquired land necessary for the project for reorganizing medical institutions stated in that realignment plan (meaning a project for reorganizing medical institutions prescribed in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities; the same applies in the following paragraph), the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.

②In the case where the founder of a medical institution who has received certification of a realignment plan has constructed a building necessary for the project for reorganizing medical institutions stated in the realignment plan, the rate of registration and license tax on the registration of preservation of ownership of that building is 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.

①In the case where the founder or administrator of a clinic (meaning a clinic prescribed in Article 1-5, paragraph (2) of the Medical Care Act; hereinafter the same applies in this paragraph) has, during the period from April 1, 2026 to March 31, 2028, constructed or acquired a building to be used for that clinic that is specified by Cabinet Order, in an area specified by Cabinet Order among the areas listed in Article 30-4, paragraph (2), item (ix)(a)(2) of that Act, the rate of registration and license tax on the registration of preservation or transfer of ownership of that building is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 2/1,000 for the registration of preservation of ownership and 10/1,000 for the registration of transfer of ownership, limited to a registration received within one year after that construction or acquisition pursuant to the provisions of Order of the Ministry of Finance.

②In the case where a person prescribed in the preceding paragraph has acquired, within the period prescribed in that paragraph, land to be used as the site of a building to which the provisions of that paragraph apply, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.

①In 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.

②In 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.

③In 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.

Registration and license tax is not imposed on the registration of transfer of ownership of land in the case where an urban greening support organization prescribed in Article 69, paragraph (1) of the Urban Green Space Conservation Act that has been designated pursuant to the provisions of that paragraph (limited to one that is an incorporated public interest association or an incorporated public interest foundation) has acquired ownership of that land pursuant to the provisions of Article 17-2, paragraph (4) of the Urban Green Space Conservation Act or Article 13, paragraph (4) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals during the period from the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 40 of 2024) to March 31, 2028, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.

①In 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.

②In 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.

In the case where a person prescribed in Article 109-7, paragraph (2), item (i) of the Act on Special Measures concerning Urban Reconstruction has acquired, during the period from April 1, 2021 to March 31, 2029, ownership, superficies rights or rights of lease of land or a building prescribed in item (ii) of that paragraph, based on a promotion plan for establishment, etc. of rights in residence inducement areas, etc. prescribed in paragraph (1) of that Article, the rate of registration and license tax on the registration of transfer of ownership, or of creation of superficies rights or rights of lease, of that land or building is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 10/1,000 for the registration of transfer of ownership and 5/1,000 for the registration of creation of superficies rights or rights of lease, limited to a registration received within one year on or after the date of public notice under the provisions of Article 109-9 of that Act relating to that promotion plan for establishment, etc. of rights in residence inducement areas, etc. pursuant to the provisions of Order of the Ministry of Finance.

①In the case where a specific purpose company (meaning a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; hereinafter the same applies in this paragraph) that satisfies the requirements listed in item (i) has acquired, during the period from the date of enforcement of the Act Partially Amending the Act on the Securitization of Specified Assets by Specific Purpose Companies, etc. (Act No. 97 of 2000) to March 31, 2027, ownership of real property (meaning residential land or a building under the Real Estate Brokerage Act; hereinafter the same applies in this Article) out of specified assets (meaning specified assets prescribed in paragraph (1) of that Article; hereinafter the same applies in this paragraph) based on an asset securitization plan prescribed in paragraph (4) of that Article (hereinafter referred to as an "asset securitization plan" in this paragraph) (limited to the case where the specified assets managed by that specific purpose company satisfy the requirements listed in item (ii)), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.

②In the case where a trust company, etc. (meaning a trust company, etc. prescribed in Article 3 of the Act on Investment Trusts and Investment Corporations (hereinafter referred to as the "Investment Corporation Act" in this paragraph and the following paragraph); hereinafter the same applies in this paragraph) has, as a result of having accepted an investment trust (meaning an investment trust prescribed in Article 2, paragraph (3) of the Investment Corporation Act; hereinafter the same applies in this paragraph) that satisfies the requirements listed in item (i), acquired, during the period from April 1, 2001 to March 31, 2027, ownership of real property out of specified assets (meaning specified assets prescribed in Article 2, paragraph (1) of the Investment Corporation Act; hereinafter the same applies in this paragraph and the following paragraph) in accordance with the investment trust deed (meaning the investment trust deed prescribed in Article 4, paragraph (1) or Article 49, paragraph (1) of the Investment Corporation Act; hereinafter the same applies in this paragraph) (limited to the case where the specified assets managed in that investment trust satisfy the requirements listed in item (ii)), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.

③In the case where an investment corporation (meaning an investment corporation prescribed in Article 2, paragraph (12) of the Investment Corporation Act; hereinafter the same applies in this paragraph) that satisfies the requirements listed in item (i) has acquired, during the period from April 1, 2001 to March 31, 2027, ownership of real property out of specified assets in accordance with the articles of incorporation prescribed in Article 67, paragraph (1) of the Investment Corporation Act (hereinafter referred to as the "articles of incorporation" in this paragraph) (limited to the case where the specified assets managed by that investment corporation satisfy the requirements listed in item (ii)), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.

①In the case where a special business operator prescribed in Article 2, paragraph (9) of the Act on Specified Joint Real Estate Ventures (excluding a small-scale special business operator prescribed in Article 22-2, paragraph (3) of that Act; the same applies in the following paragraph) or a business operator limited to qualified special investors prescribed in Article 2, paragraph (11) of that Act has acquired any of the following real property that is the subject of real estate transactions relating to a real estate specified joint enterprise contract prescribed in paragraph (3) of that Article (limited to contracts listed in item (i) or (ii) of that paragraph that are specified by Cabinet Order), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received during the period from the date of enforcement of the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 56 of 2013) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:

②In the case where a special business operator prescribed in Article 2, paragraph (9) of the Act on Specified Joint Real Estate Ventures or a business operator limited to qualified special investors prescribed in paragraph (11) of that Article has carried out the new construction, reconstruction or specified extension, etc. of a building that is the subject of real estate transactions relating to the real estate specified joint enterprise contract prescribed in the preceding paragraph (limited to a specified building to be constructed on the land listed in item (i) of that paragraph or a building listed in item (iii) of that paragraph), the rate of registration and license tax on the registration of preservation of ownership of that building (in the case of a specified extension, etc., limited to the part subject to that specified extension, etc.) is 3/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within the period prescribed in that paragraph pursuant to the provisions of Order of the Ministry of Finance.

③In the case where a small-scale specified joint real estate venture operator prescribed in Article 2, paragraph (7) of the Act on Specified Joint Real Estate Ventures or a small-scale special business operator prescribed in Article 22-2, paragraph (3) of that Act has acquired any of the following buildings that are the subject of real estate transactions relating to a real estate specified joint enterprise contract prescribed in Article 2, paragraph (3) of that Act (limited to contracts listed in item (i) or (ii) of that paragraph that are specified by Cabinet Order), the rate of registration and license tax on the registration of transfer of ownership of that building is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received during the period from the date of enforcement of the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 46 of 2017) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:

④Where a small-scale real estate specified joint enterprise operator prescribed in Article 2, paragraph (7) of the Act on Specified Joint Real Estate Ventures or a small-scale special business operator prescribed in Article 22-2, paragraph (3) of that Act has carried out the new construction, reconstruction, or special extension, etc. of a building that is the subject of real estate transactions under a real estate specified joint enterprise contract prescribed in the preceding paragraph (limited to a special building or a building listed in item (ii) of that paragraph), the rate of registration and license tax on the registration of preservation of ownership of that building (in the case of a special extension, etc., limited to the part of that special extension, etc.) is to be 3/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to registration received within the period prescribed in that paragraph pursuant to the provisions of Order of the Ministry of Finance.

Where a railway business operator prescribed in Article 2, item (ii), (a) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 59 of 2007) (including a person deemed to have obtained the permission referred to in Article 3, paragraph (1) of the Railway Business Act pursuant to the provisions of Article 25, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 29-9 of that Act)) has acquired, under a certified railway business restructuring implementation plan prescribed in Article 24, paragraph (8) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (including as applied mutatis mutandis pursuant to Article 29-9 of that Act) (limited to a plan certified pursuant to the provisions of Article 24, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article (including as applied mutatis mutandis pursuant to Article 29-9 of that Act) and pursuant to Article 29-9 of that Act) during the period from April 1, 2024 to March 31, 2027), ownership, superficies rights, or rights of lease of land or buildings specified by Cabinet Order that are used for the passenger railway business referred to in Article 2, item (ix) of that Act pertaining to the railway business restructuring project prescribed in that item, the rate of registration and license tax on the registration of transfer of ownership, superficies rights, or rights of lease of that land or building is to be, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 10/1,000 for the registration of transfer of ownership and 5/1,000 for the registration of transfer of superficies rights or rights of lease, limited to registration received within one year from the date of that certification pursuant to the provisions of Order of the Ministry of Finance.

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.

Registration and license tax is not imposed on the registration of transfer of ownership, superficies rights, or rights of lease of land, or of transfer of ownership or rights of lease of buildings, related to railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act (limited to those that satisfy all of the following requirements) that a Category 1 railway business operator prescribed in Article 13, paragraph (1) of the Railway Business Act (limited to a corporation funded by a local government that is specified by Cabinet Order) has acquired, during the period from April 1, 1997 to March 31, 2031, from a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (referred to as a "passenger railway company, etc." in this Article), limited to registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.

①Where an individual has acquired ownership of land by inheritance (including a bequest to an heir; the same applies hereinafter in this Article), if that individual dies before receiving the registration of transfer of ownership of that land by that inheritance, registration and license tax is not imposed on registration received during the period from April 1, 2018 to March 31, 2027 to make that individual the registered holder of ownership of that land.

②Where an individual receives, during the period from the date of enforcement of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner to March 31, 2027, the registration of preservation of ownership of land (limited to registration received by an heir of the owner in the title section prescribed in Article 2, item (x) of the Real Property Registration Act (Act No. 123 of 2004)) or the registration of transfer of ownership of land by inheritance, if the value of the real property that is the tax base under Article 10, paragraph (1) of the Registration and License Tax Act for that registration is 1,000,000 yen or less, registration and license tax is not imposed on that registration.

①Registration and license tax is not imposed on registration or recording pertaining to rights or assets in connection with succession, in the case where the Japan Housing Finance Agency succeeds to rights or succeeds to assets pursuant to the provisions of Article 3, paragraph (1) and Article 6, paragraph (3) of the Supplementary Provisions of the Act on the Japan Housing Finance Agency, Independent Administrative Agency.

②Registration and license tax is not imposed on the registration of incorporation received pursuant to the provisions of Article 10 of the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004) by East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited, and Honshu-Shikoku Bridge Expressway Company Limited (collectively referred to as a "Company" in this paragraph), or on registration or recording received by a Company in connection with the delivery of property for the investment made by the Japan Highway Public Corporation, the Metropolitan Expressway Public Corporation, the Hanshin Expressway Public Corporation, and the Honshu-Shikoku Bridge Authority pursuant to the provisions of Article 7 of that Act.

③Registration and license tax is not imposed on registration that the Japan Railway Construction, Transport and Technology Agency (referred to as "the Agency" in the following paragraph) receives, based on the status as the person entitled to registration with regard to registration which it succeeds to pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002; referred to as the "Railway Construction and Transport Agency Act" in the following paragraph), in order to make the Japanese National Railways, the JNR Settlement Corporation prior to its dissolution pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation, or the Japan Railway Construction Public Corporation prior to its dissolution pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act the registered holder.

④Registration and license tax is not imposed on registration in connection with the succession to rights that the Shinkansen Holding Organization prior to its dissolution pursuant to the provisions of Article 5, paragraph (1) of the Act on Transfer, etc. of Railway Facilities for Shinkansen (Act No. 45 of 1991) (referred to as the "Holding Organization" in this Article) succeeded to from the Japanese National Railways pursuant to the provisions of Article 22 of the Japanese National Railways Reform Act (Act No. 87 of 1986) prior to its amendment by Article 19 of the Supplementary Provisions of that Act, which the Agency receives in order to make the Holding Organization the registered holder, based on the status as the person entitled to registration with regard to that registration, which status the Railway Development Fund prior to its dissolution pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act on the Transportation Facilities Development Corporation (Act No. 83 of 1997; referred to as the "Transportation Facilities Development Corporation Act" in this Article) prior to its abolition by Article 14 of the Supplementary Provisions of the Railway Construction and Transport Agency Act (referred to as the "fund" in this Article) succeeded to from the Holding Organization pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Railway Development Fund Act (Act No. 46 of 1991) prior to its abolition by Article 15 of the Supplementary Provisions of the Transportation Facilities Development Corporation Act, which the Transportation Facilities Development Corporation prior to its dissolution pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act (referred to as the "Transportation Facilities Development Corporation" in this Article) succeeded to from the fund pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Transportation Facilities Development Corporation Act, and which the Agency further succeeded to from the Transportation Facilities Development Corporation pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act.

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.

①Where a disaster victim, etc. of a natural disaster has acquired ownership, or superficies rights or rights of lease, of land to be used as the site of a building to which the provisions of paragraph (1) of the preceding Article apply (referred to as a "replacement building for a disaster-damaged building" in this paragraph), registration and license tax is not imposed on the registration of transfer of ownership, or of creation or transfer of superficies rights or rights of lease, of that land (limited to the part not exceeding the area specified by Cabinet Order in consideration of the floor area of the destroyed building, etc. pertaining to that replacement building for a disaster-damaged building and other circumstances), 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 is made for the acquisition of ownership, or superficies rights or rights of lease, of land 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 land received to secure the claim pertaining to that loan or the claim pertaining to those installment payments, limited to registration received at the same time as the registration of transfer of ownership, or of creation or transfer of superficies rights or rights of lease, of that land.

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.

①Where an individual or a corporation receives the registration listed in each of the following items (for the registration listed in item (ii), limited to registration for which the number of the claims referred to in that item or of the claims that are the subject of the pledge referred to in that item is 5,000 or less) with regard to the assignment of movables, or the assignment of claims or creation of a pledge, referred to in item (ix) of Appended Table 1 of the Registration and License Tax Act, the rate of registration and license tax on that registration is to be, notwithstanding the provisions of Article 9 of that Act, the amount specified in each of those items in accordance with the category of registration listed in each of those items:

②The method of calculating the number of the claims referred to in the preceding paragraph or of the claims that are the subject of the pledge referred to in that paragraph is specified by Order of the Ministry of Finance.

①With regard to registration and license tax on the registration of the Industrial Revitalization Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 18, paragraph (1) (Registration) of the Industrial Revitalization Corporation Act (Act No. 27 of 2003)".

②With regard to registration and license tax on the registration of Japan Post Holdings Co., Ltd., the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 46, paragraph (1) (Registration) of the Postal Service Privatization Act (Act No. 97 of 2005)".

③With regard to registration and license tax on the registration of the Regional Economy Vitalization Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 20, paragraph (1) (Registration) of the Act on Regional Economy Vitalization Corporation of Japan (Act No. 63 of 2009)".

④With regard to registration and license tax on the registration of the Japan Investment Corporation, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 99, paragraph (1) (Registration of Committee Members) of the Act on Strengthening Industrial Competitiveness".

⑤With regard to registration and license tax on the registration of the Agriculture, Forestry and Fisheries Growth Industrialization Support Corporation, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 19, paragraph (1) (Registration) of the Act on the Agriculture, Forestry and Fisheries Growth Industrialization Support Corporation (Act No. 83 of 2012)".

⑥With regard to registration and license tax on the registration of Cool Japan Fund, Inc., the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 20, paragraph (1) (Registration) of the Act on Cool Japan Fund, Inc. (Act No. 51 of 2013)".

⑦With regard to registration and license tax on the registration of the Private Finance Initiative Promotion Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 50, paragraph (1) (Registration) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999)".

⑧With regard to registration and license tax on the registration of the Japan Overseas Infrastructure Investment Corporation for Transport & Urban Development, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 21, paragraph (1) (Registration) of the Act on the Japan Overseas Infrastructure Investment Corporation for Transport & Urban Development (Act No. 24 of 2014)".

⑨With regard to registration and license tax on the registration of the Fund Corporation for the Overseas Development of Japan's ICT and Postal Services, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 21, paragraph (1) (Registration) of the Act on the Fund Corporation for the Overseas Development of Japan's ICT and Postal Services (Act No. 35 of 2015)".

⑩With regard to registration and license tax on the registration of the Japan Green Investment Corp. for Carbon Neutrality, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 36-21, paragraph (1) (Registration of Committee Members) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998)".