Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on Registration and License Tax
第三十一条（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 sold by the State as prescribed in that paragraph on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land sold or transferred without compensation by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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 the creation of, or registration of transfer of, a right of lease on farmland, pasture land, or land suitable to be developed into farmland prescribed in Article 77-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph leased before the Effective Date, the provisions then in force continue to govern.
施行日前に旧法第七十七条の二第一項に規定する法人が借受けをした同項に規定する農地、採草放牧地又は開発して農地とすることが適当な土地の賃借権の設定又は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 77-2, paragraph (2) of the New Act apply to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in that paragraph has a superficies right created, on or after the Effective Date, on land pertaining to a profit-sharing forest growing contract prescribed in that paragraph, and with regard to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act had a superficies right created, before the Effective Date, on land pertaining to a profit-sharing forest growing contract prescribed in that paragraph, the provisions then in force continue to govern.
新法第七十七条の二第二項の規定は、同項に規定する森林整備法人が施行日以後に同項に規定する分収育林契約に係る土地につき地上権の設定を受ける場合の当該地上権の設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の二第二項に規定する森林整備法人が同項に規定する分収育林契約に係る土地につき地上権の設定を受けた場合の当該地上権の設定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 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation 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 ownership of land prescribed in Article 77-4, paragraph (1) of the Former Act acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
新法第七十七条の四第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定す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取得した同項に規定す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は、なお従前の例による。
The provisions of Article 77-5 of the New Act apply to registration and license tax on the registration of preservation of ownership of land prescribed in that Article that an individual receives on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of land prescribed in Article 77-5 of the Former Act that an individual received before the Effective Date, the provisions then in force continue to govern.
新法第七十七条の五の規定は、個人が施行日以後に受ける同条に規定する土地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、個人が施行日前に受けた旧法第七十七条の五に規定する土地の所有権の保存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 81 of the New Act apply to registration and license tax on registration concerning the matters listed in the items of that Article that pertain to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and with regard to registration and license tax on registration concerning the matters listed in the items of Article 81 of the Former Act that pertain to a recommendation or instruction, or a certification or approval, prescribed in that Article that was given before the Effective Date, the provisions then in force continue to govern.
新法第八十一条の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同条各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条に規定する勧告若しくは指示又は認定若しくは承認に係る同条各号に掲げる事項について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 the matters listed in the items of Article 81 of the Former Act that pertain to an approval prescribed in that Article (limited to an approval under the provisions of Article 4, paragraph (4) or Article 5, paragraph (1) of the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 82 of 1967)) given during the period from the Effective Date to March 31, 1994, the provisions of that Article remain in force. In this case, the phrase "March 31, 1992" in that Article is deemed to be replaced with "March 31, 1994".
施行日から平成六年三月三十一日までの間にされる旧法第八十一条に規定する承認（繊維工業構造改善臨時措置法（昭和四十二年法律第八十二号）第四条第四項又は第五条第一項の規定による承認に限る。）に係る旧法第八十一条各号に掲げる事項については、同条の規定は、なおその効力を有する。この場合において、同条中「平成四年三月三十一日」とあるのは、「平成六年三月三十一日」とする。
The provisions of Article 81-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or a building that a person prescribed in that Article acquires, on or after the Effective Date, free of charge or at a reduced price as prescribed in that Article, and with regard to registration and license tax on the registration of transfer of ownership of land or a building that a person prescribed in Article 81-3 of the Former Act acquired, before the Effective Date, free of charge or at a reduced price as prescribed in that Article, the provisions then in force continue to govern.
新法第八十一条の三の規定は、同条に規定する者が施行日以後に同条に規定する無償又は減額した価額で取得する土地又は建物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、施行日前に旧法第八十一条の三に規定する者が同条に規定する無償又は減額した価額で取得した土地又は建物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 82-3 of the New Act apply to registration and license tax on the registration of preservation of ownership of land prescribed in that Article that a corporation prescribed in that Article acquires on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of land prescribed in Article 82-3 of the Former Act that a corporation prescribed in that Article acquired before the Effective Date, the provisions then in force continue to govern.
新法第八十二条の三の規定は、同条に規定する法人が施行日以後に取得する同条に規定する土地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、施行日前に旧法第八十二条の三に規定する法人が取得した同条に規定する土地の所有権の保存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 83, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in Article 83, paragraph (1) of the Former Act that are carried out with a loan of funds prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
新法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供す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、施行日前に旧法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供す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は、なお従前の例による。