Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Registration and License Tax
第十七条（登録免許税の特例に関する経過措置）
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that is sold or transferred without compensation by the State as prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that was sold or transferred without compensation by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date.
新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受ける土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地についての所有権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。
With regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, paragraph (1) of the Former Act that a person prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
施行日前に行われた旧法第七十七条の四第一項に規定する交換分合により同項に規定する者が取得した同項に規定する土地についての所有権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。
The provisions of Article 78-3, paragraph (2) of the New Act apply to land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph has received by transfer from the Environmental Pollution Control Service Corporation on or after the Effective Date, and the provisions then in force continue to govern land prescribed in Article 78-3, paragraph (2) of the Former Act that a business cooperative, etc. prescribed in that paragraph received by transfer from the Environmental Pollution Control Service Corporation before the Effective Date.
新法第七十八条の三第二項の規定は、施行日以後に同項に規定する事業協同組合等が公害防止事業団から譲渡を受けた同項に規定する土地について適用し、施行日前に旧法第七十八条の三第二項に規定する事業協同組合等が公害防止事業団から譲渡を受けた同項に規定する土地については、なお従前の例による。