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, 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), to have obtained the permission referred to in Article 3, paragraph (1) of the Railway Business 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 (x) 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.