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 establisher 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 establisher 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 establisher 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.