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: