Supplementary Provisions, Article 151Transitional Measures Concerning Special Provisions on Registration and License Tax
第百五十一条（登録免許税の特例に関する経過措置）
The provisions then in force continue to govern registration and license tax on registration concerning real property under the provisions of Article 72 of the Former Act on Special Measures Concerning Taxation that an individual or corporation received before the Effective Date.
個人又は法人が、施行日前に受けた旧租税特別措置法第七十二条の規定による不動産に関する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 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the creation of a mortgage received to secure claims pertaining to loans to persons engaged in agriculture, forestry or fisheries prescribed in that Article that are made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the creation of a mortgage received to secure claims pertaining to loans to persons engaged in agriculture, forestry or fisheries prescribed in Article 78 of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.
新租税特別措置法第七十八条の規定は、施行日以後にされる同条に規定する農林漁業者に対する貸付けに係る債権を担保するために受け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、施行日前にされた旧租税特別措置法第七十八条に規定する農林漁業者に対する貸付けに係る債権を担保するために受け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 then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where the Norinchukin Bank or a credit federation of agricultural cooperatives prescribed in Article 78-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired rights to real property before the Effective Date by taking over a business transfer or entire business transfer prescribed in that paragraph or the entire credit business.
農林中央金庫又は旧租税特別措置法第七十八条の二第一項に規定する信用農業協同組合連合会が、施行日前に同項に規定する事業譲渡若しくは全部事業譲渡又は信用事業の全部を譲り受けたことにより不動産に関する権利を取得した場合における当該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 the registration of transfer of rights to real property pertaining to succession in the case where an agricultural cooperative succeeded to rights and obligations prescribed in Article 78-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
農業協同組合が、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当該承継に係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 of Article 78-2, paragraph (1) 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 or vessels pertaining to succession in the case where a fishery cooperative succeeds to rights and obligations 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 rights to real property or vessels pertaining to succession in the case where a fishery cooperative succeeded to rights and obligations prescribed in Article 78-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第七十八条の二第一項の規定は、施行日以後に漁業協同組合が同項に規定する権利義務の承継をする場合における当該承継に係る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適用し、施行日前に漁業協同組合が旧租税特別措置法第七十八条の二第四項に規定する権利義務の承継をした場合における当該承継に係る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、なお従前の例による。
The provisions of Article 78-2, paragraph (2) 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 or vessels acquired through a merger in the case where a fishery cooperative carries out a merger 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 rights to real property or vessels acquired through a merger in the case where a fishery cooperative carried out a merger prescribed in Article 78-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第七十八条の二第二項の規定は、施行日以後に漁業協同組合が同項に規定する合併をする場合において当該合併により取得する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適用し、施行日前に漁業協同組合が旧租税特別措置法第七十八条の二第五項に規定する合併をした場合において当該合併により取得した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、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 preservation of ownership or registration of transfer of ownership of fishing vessels prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person engaged in fisheries built or acquired before the Effective Date, or on the registration of the creation of a mortgage on those fishing vessels.
施行日前に、漁業を営む者が建造し、又は取得した旧租税特別措置法第七十九条第一項に規定する漁船に係る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 then in force continue to govern registration and license tax on the registration of preservation of ownership of international ships prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a marine transportation business operator prescribed in that paragraph built or acquired before the Effective Date, or on the registration of the creation of a mortgage on those international ships.
施行日前に、旧租税特別措置法第七十九条第三項に規定する海上運送事業者が建造し、又は取得した同項に規定する国際船舶に係る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 79 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of paragraph (1) of that Article pertaining to a recommendation or instruction, or certification, prescribed in that paragraph that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80 of the Former Act on Special Measures Concerning Taxation pertaining to a recommendation or instruction, or certification, prescribed in that Article that was given before the Effective Date.
新租税特別措置法第七十九条の規定は、施行日以後にされる同条第一項に規定する勧告若しくは指示又は認定に係る同項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租税特別措置法第八十条に規定する勧告若しくは指示又は認定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 application of the provisions of Article 79 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of stated capital or capital contributions" in paragraph (1), item (iv) of that Article is deemed to be replaced with "capital or contributions".
施行日から会社法施行日の前日までの間における新租税特別措置法第七十九条の規定の適用については、同条第一項第四号中「資本金若しくは出資金の額」とあるのは、「資本若しくは出資」とする。
The provisions of Article 80 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of paragraph (1) of that Article pertaining to certification prescribed in that paragraph that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to certification prescribed in that paragraph that was given before the Effective Date.
新租税特別措置法第八十条の規定は、施行日以後にされる同条第一項に規定する認定に係る同項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租税特別措置法第八十条の二第一項に規定する認定に係る同項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 application of the provisions of Article 80 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "amount of stated capital or capital contributions" in paragraph (1), item (iv) of that Article is deemed to be replaced with "capital or contributions".
施行日から会社法施行日の前日までの間における新租税特別措置法第八十条の規定の適用については、同条第一項第四号中「資本金若しくは出資金の額」とあるのは、「資本若しくは出資」とする。
The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of paragraph (1) of that Article pertaining to certification prescribed in that paragraph that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to certification prescribed in that paragraph that was given before the Effective Date.
新租税特別措置法第八十条の二の規定は、施行日以後にされる同条第一項に規定する認定に係る同項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租税特別措置法第八十条の三第一項に規定する認定に係る同項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 application of the provisions of Article 81, paragraphs (1), (2) and (5) through (7) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "stock company" in those provisions is deemed to be replaced with "stock company or limited company".
施行日から会社法施行日の前日までの間における新租税特別措置法第八十一条第一項、第二項及び第五項から第七項までの規定の適用については、これらの規定中「株式会社」とあるのは、「株式会社又は有限会社」とする。
With regard to registration and license tax on registration or record pertaining to rights listed in the left-hand column of the items of the table in Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where a stock company or limited company acquired those rights before the Effective Date through an incorporation-type company split or absorption-type company split, the provisions of that paragraph and paragraph (2) of that Article remain in force. In this case, in paragraph (1) of that Article, the phrase "、新設分割" (, incorporation-type company split) is deemed to be replaced with "新設分割" (incorporation-type company split), the phrase "acquires" is deemed to be replaced with "in the case where it has acquired", the phrase "registration or" is deemed to be replaced with "registration it receives or", and the phrase "in the case where it receives, pertaining to that registration, etc." is deemed to be replaced with "pertaining to", and in paragraph (2) of that Article, the phrase "、新設分割" (, incorporation-type company split) is deemed to be replaced with "新設分割" (incorporation-type company split).
施行日前に株式会社又は有限会社が新設分割又は吸収分割により旧租税特別措置法第八十一条第一項の表の各号の上欄に掲げる権利の取得をした場合における当該権利に係る登記又は登録に係る登録免許税については、同項及び同条第二項の規定は、なおその効力を有する。この場合において、同条第一項中「、新設分割」とあるのは「新設分割」と、「取得し」とあるのは「取得した場合には」と、「登記又は」とあるのは「受ける登記又は」と、「を受ける場合には、当該登記等に係る」とあるのは「に係る」と、同条第二項中「、新設分割」とあるのは「新設分割」とする。
In the case where the provisions of Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of the preceding paragraph, apply, the provisions of Article 72, paragraph (2) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "merger" in that paragraph is deemed to be replaced with "merger or split".
前項の規定によりなおその効力を有するものとされる旧租税特別措置法第八十一条第一項の規定の適用がある場合における旧租税特別措置法第七十二条第二項の規定は、なおその効力を有する。この場合において、同項中「合併」とあるのは、「合併若しくは分割」とする。
In the case where a stock company or limited company acquired rights listed in the left-hand column of the items of the table in Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date through an incorporation-type company split or absorption-type company split, if a recommendation or instruction, or certification, prescribed in Article 80 of the Former Act on Special Measures Concerning Taxation, certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or certification prescribed in Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation was given before the Effective Date, the provisions then in force continue to govern registration and license tax on registration pertaining to those rights.
施行日前に株式会社又は有限会社が新設分割又は吸収分割により旧租税特別措置法第八十一条第一項の表の各号の上欄に掲げる権利の取得をした場合において、施行日前に旧租税特別措置法第八十条に規定する勧告若しくは指示若しくは認定、旧租税特別措置法第八十条の二第一項に規定する認定又は旧租税特別措置法第八十条の三第一項に規定する認定があったときは、当該権利に係る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 within the project area prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the registration of preservation of ownership of buildings prescribed in paragraph (3) of that Article, or the registration of transfer of ownership of land used as the site of buildings constructed in accordance with the certified private urban reconstruction project plan referred to in paragraph (4) of that Article, in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (1) of that Article was obtained before the Effective Date.
施行日前に旧租税特別措置法第八十三条第一項に規定する国土交通大臣の認定を受けた場合における同項に規定する事業区域内の土地の所有権の移転の登記、同条第三項に規定する建築物の所有権の保存の登記又は同条第四項の認定民間都市再生事業計画に従って建築された建築物の敷地の用に供されてい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 83-3, paragraph (1) 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 prescribed in that paragraph pertaining to specified real property prescribed in that paragraph that satisfies the requirements of item (ii) of that paragraph or to nominative monetary claims, which a specific purpose company prescribed in that paragraph acquires 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 prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to specified real property prescribed in that paragraph that satisfies the requirements of item (ii) of that paragraph or to nominative monetary claims, which a specific purpose company prescribed in that paragraph acquired before the Effective Date.
新租税特別措置法第八十三条の三第一項の規定は、施行日以後に同項に規定する特定目的会社が取得する同項に規定する特定不動産で同項第二号の要件を満たすもの又は指名金銭債権に係る同項に規定す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八十三条の三第一項に規定する特定目的会社が取得した同項に規定する特定不動産で同項第二号の要件を満たすもの又は指名金銭債権に係る同項に規定す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 of Article 83-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in that paragraph acquires ownership of real property 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 real property in the case where a trust company, etc. prescribed in Article 83-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired ownership of real property prescribed in that paragraph before the Effective Date.
新租税特別措置法第八十三条の三第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する不動産の所有権を取得する場合における当該不動産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八十三条の三第二項に規定する信託会社等が同項に規定する不動産の所有権を取得した場合における当該不動産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 83-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in that paragraph acquires ownership of real property 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 real property in the case where an investment corporation prescribed in Article 83-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquired ownership of real property prescribed in that paragraph before the Effective Date.
新租税特別措置法第八十三条の三第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する不動産の所有権を取得する場合における当該不動産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八十三条の三第三項に規定する投資法人が同項に規定する不動産の所有権を取得した場合における当該不動産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。