Supplementary Provisions, Article 56Transitional Measures Concerning Special Provisions on Registration and License Tax
第五十六条（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 on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of agricultural land prescribed in that paragraph in the case where that agricultural land is purchased 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 agricultural land prescribed in Article 76 of the Former Act on Special Measures Concerning Taxation or of land suitable to be developed into land used for the purpose of cultivation, in the case where that land was purchased before the Effective Date.
新租税特別措置法第七十六条第一項の規定は、施行日以後に同項に規定する農用地の買入れをする場合における当該農用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、施行日前に旧租税特別措置法第七十六条に規定する農用地又は開発して耕作の目的に供される土地とすることが適当な土地の買入れをした場合におけるこれらの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 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in that Article in the case where that land is acquired 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 prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation in the case where that land was acquired before the Effective Date.
新租税特別措置法第七十七条の規定は、施行日以後に同条に規定する土地を取得する場合における当該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、施行日前に旧租税特別措置法第七十七条に規定する土地を取得した場合における当該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 78-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property in the case where a succession to rights and obligations prescribed in paragraph (2) of that Article takes place 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 rights to real property in the case where a succession to rights and obligations prescribed in Article 78-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation took place before the Effective Date.
新租税特別措置法第七十八条の二第二項及び第三項の規定は、施行日以後に同条第二項に規定する権利義務の承継をする場合における不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十八条の二第二項に規定する権利義務の承継をした場合における不動産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。
With regard to registration and license tax on the registration of transfer of rights to real property or vessels in the case where the Norinchukin Bank acquires rights concerning real property or vessels from a specified fishery cooperative, etc. prescribed in Article 78-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation through a transfer of the entire business prescribed in that paragraph by December 31, 2005, the provisions of that paragraph remain in force.
農林中央金庫が、平成十七年十二月三十一日までに旧租税特別措置法第七十八条の二第三項に規定する特定漁業協同組合等から同項に規定する全部事業譲渡により不動産又は船舶に関する権利の取得をする場合における当該不動産又は船舶の権利の移転の登記に係る登録免許税については、同項の規定は、なおその効力を有する。
With regard to registration and license tax on the registration of transfer of rights to real property or vessels in the case where a federation of credit fishery cooperatives or a federation of credit fishery processing cooperatives prescribed in Article 78-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquires rights concerning real property or vessels as a result of having taken over, by December 31, 2005, the entire credit business prescribed in that paragraph from a specified fishery cooperative or specified fishery processing cooperative prescribed in that paragraph, the provisions of that paragraph remain in force.
旧租税特別措置法第七十八条の二第三項に規定する信用漁業協同組合連合会又は信用水産加工業協同組合連合会が、平成十七年十二月三十一日までに同項に規定する特定漁業協同組合又は特定水産加工業協同組合から同項に規定する信用事業の全部を譲り受けたことにより不動産又は船舶に関する権利の取得をする場合における当該不動産又は船舶の権利の移転の登記に係る登録免許税については、同項の規定は、なおその効力を有する。
The provisions of Article 78-2, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property in the case where a succession to rights and obligations prescribed in paragraph (6) of that Article takes place 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 rights to real property in the case where a succession to rights and obligations prescribed in Article 78-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation took place before the Effective Date.
新租税特別措置法第七十八条の二第六項及び第七項の規定は、施行日以後に同条第六項に規定する権利義務の承継をする場合における不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十八条の二第六項に規定する権利義務の承継をした場合における不動産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。
The provisions then in force continue to govern registration and license tax on registrations that a designated company prescribed in Article 82, paragraph (3) of the Former Act on Special Measures Concerning Taxation received before the Effective Date with regard to the matters listed in the items of that paragraph.
旧租税特別措置法第八十二条第三項に規定する指定会社が、施行日前に同項各号に掲げる事項について受けた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 then in force continue to govern registration and license tax on the registration of transfer of ownership of land that is prospective business land prescribed in Article 83 of the Former Act on Special Measures Concerning Taxation, which the Organization for Promoting Urban Development prescribed in that Article received before the Effective Date.
旧租税特別措置法第八十三条に規定する民間都市開発推進機構が、施行日前に受けた同条に規定する事業見込地であ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。