Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on Registration and License Tax
第十三条（登録免許税の特例に関する経過措置）
The provisions of Articles 72 through 74 of the New Act apply to registration and license tax on the registration of preservation of ownership of houses prescribed in those provisions that are newly built on or after the Effective Date, the registration of transfer of ownership of those houses and the registration of creation of mortgages on those houses, and with regard to registration and license tax on those registrations concerning such houses newly built before the Effective Date, the provisions then in force continue to govern.
新法第七十二条から第七十四条までの規定は、施行日以後に新築されるこれらの規定に規定する家屋の所有権の保存の登記、当該家屋の所有権の移転の登記及び当該家屋についての抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築された当該家屋についてのこれらの登記に係る登録免許税については、なお従前の例による。
The provisions of Article 79, paragraph (1) of the New Act apply to registration and license tax on the registration of preservation of ownership of vessels prescribed in that paragraph that are newly built on or after the Effective Date, and with regard to registration and license tax on that registration of such vessels newly built before the Effective Date, the provisions then in force continue to govern.
新法第七十九条第一項の規定は、施行日以後に新造される同項に規定する船舶の所有権の保存の登記に係る登録免許税について適用し、施行日前に新造された当該船舶の当該登記に係る登録免許税については、なお従前の例による。
The provisions of Article 81-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of rights to real property or fishing vessels acquired through a merger prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of those rights acquired through such a merger carried out before the Effective Date, the provisions then in force continue to govern.
新法第八十一条の二第一項の規定は、施行日以後に行われる同項に規定する合併により取得する不動産又は漁船の権利の移転の登記に係る登録免許税について適用し、施行日前に行われた当該合併により取得したこれらの権利の移転の登記に係る登録免許税については、なお従前の例による。