Supplementary Provisions, Article 27Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十七条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 22, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in Article 78-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a small and medium sized enterprise prescribed in that paragraph acquires on or after the Effective Date from a business cooperative, etc. prescribed in that paragraph, and with regard to registration and license tax on the registration of transfer, carried out before the Effective Date, of ownership of land or buildings prescribed in Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise prescribed in that paragraph acquired from a business cooperative, etc. prescribed in that paragraph, the provisions then in force continue to govern.
前条の規定による改正後の租税特別措置法の一部を改正する法律附則第二十二条第三項の規定は、施行日以後に新租税特別措置法第七十八条の三第一項に規定する中小企業者が同項に規定する事業協同組合等から取得する同項に規定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、施行日前に行われた旧租税特別措置法第七十八条の三第一項に規定する中小企業者が同項に規定する事業協同組合等から取得した同項に規定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は、なお従前の例による。