Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Registration and License Tax
第五十五条（登録免許税の特例に関する経過措置）
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land pertaining to a sale prescribed in Article 76 of the Former Act on Special Measures Concerning Taxation in the case where that sale was received from the State before the Effective Date, the provisions then in force continue to govern.
施行日前に国から旧租税特別措置法第七十六条に規定する売渡しを受けた場合の当該売渡しに係る土地の所有権の保存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 79, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a fishing vessel prescribed in paragraph (1) of that Article, or the registration of the establishment of a mortgage on that fishing vessel, that is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a fishing vessel prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or the registration of the establishment of a mortgage on that fishing vessel, that was received before the Effective Date.
新租税特別措置法第七十九条第一項及び第二項の規定は、施行日以後に受ける同条第一項に規定する漁船の所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に受けた旧租税特別措置法第七十九条第一項に規定する漁船の所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当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 79, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of an international ship prescribed in paragraph (3) of that Article, or the registration of the establishment of a mortgage on that international ship, that is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of an international ship prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation, or the registration of the establishment of a mortgage on that international ship, that was received before the Effective Date.
新租税特別措置法第七十九条第三項及び第四項の規定は、施行日以後に受ける同条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に受けた旧租税特別措置法第七十九条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当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 80-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of an increase in capital prescribed in that paragraph that is received on or after the Effective Date.
新租税特別措置法第八十条の二第三項の規定は、施行日以後に受ける同項に規定する資本の増加の登記に係る登録免許税について適用する。
With regard to registration and license tax on the registration of preservation of ownership of that land in the case where, before the Effective Date, a corporation prescribed in Article 83 of the Former Act on Special Measures Concerning Taxation acquired ownership of land to be used for a specified public construction project prescribed in that Article, the provisions then in force continue to govern.
施行日前に旧租税特別措置法第八十三条に規定する法人が、同条に規定する特定の公共的建設事業の用に供する土地の所有権の取得をした場合における当該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。