Supplementary Provisions, Article 67Transitional Measures Concerning Special Provisions on Registration and License Tax
第六十七条（登録免許税の特例に関する経過措置）
The provisions of Article 76, 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 farmland prescribed in that paragraph in the case where a specified agricultural corporation prescribed in that paragraph acquires that farmland on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of specified idle farmland prescribed in Article 76, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a specified agricultural corporation prescribed in that paragraph acquired that specified idle farmland before that date.
新租税特別措置法第七十六条第三項の規定は、同項に規定する特定農業法人が附則第一条第五号に定める日以後に同項に規定する農地の取得をする場合における当該農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、同日前に旧租税特別措置法第七十六条第二項に規定する特定農業法人が、同項に規定する特定遊休農地の取得をした場合における当該特定遊休農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 then in force continue to govern registration and license tax on the registration of the creation of a mortgage that an agricultural cooperative, federation of agricultural cooperatives, forestry cooperative, federation of forestry cooperatives, fishery cooperative or small and medium sized enterprise cooperative receives to secure a claim pertaining to a loan it made by September 30, 2008 to a person engaged in agriculture, forestry or fisheries prescribed in Article 78 of the Former Act on Special Measures Concerning Taxation.
農業協同組合、農業協同組合連合会、森林組合、森林組合連合会、水産業協同組合又は中小企業等協同組合が、平成二十年九月三十日までに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して行った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 of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph pertaining to the certification prescribed in that paragraph that is granted on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the certification prescribed in that paragraph that was granted before that date.
新租税特別措置法第八十条第一項の規定は、附則第一条第二号に定める日以後にされる同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、同日前にされた旧租税特別措置法第八十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は、なお従前の例による。
The provisions of Article 81, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph in the case where a stock company acquires rights concerning real property through an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where rights concerning real property were acquired through an incorporation-type company split or absorption-type company split before the Effective Date.
新租税特別措置法第八十一条第一項の規定は、株式会社が、施行日以後に新設分割又は吸収分割により不動産に関する権利を取得する場合の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、施行日前に新設分割又は吸収分割により不動産に関する権利を取得した場合の旧租税特別措置法第八十一条第一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。
The provisions then in force continue to govern registration and license tax on the registration or recording pertaining to the rights listed in the left-hand column of the items of the table in Article 81, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a stock company acquired those rights through an incorporation-type company split or absorption-type company split by March 31, 2008.
株式会社が、平成二十年三月三十一日までに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三項の表の各号の上欄に掲げる権利を取得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、なお従前の例による。
The provisions of Article 81, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the provisional registrations listed in the items of that paragraph in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the provisional registrations listed in the items of Article 81, paragraph (4) of the Former Act on Special Measures Concerning Taxation in the case where an incorporation-type company split or absorption-type company split was carried out before the Effective Date.
新租税特別措置法第八十一条第二項の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における同項各号に掲げる仮登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第四項各号に掲げる仮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, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registrations listed in the items of that paragraph in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registrations listed in the items of Article 81, paragraph (6) of the Former Act on Special Measures Concerning Taxation in the case where an incorporation-type company split or absorption-type company split was carried out before the Effective Date.
新租税特別措置法第八十一条第三項の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における同項各号に掲げる登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第六項各号に掲げ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。
If a stock company carried out an incorporation-type company split or absorption-type company split by March 31, 2009, the provisions then in force continue to govern registration and license tax on the registration of the matters listed in Article 79, paragraph (1), item (v), Article 80, paragraph (1), item (v), or Article 80-2, paragraph (1), item (iv) or (vi) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) of the Former Act on Special Measures Concerning Taxation pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 81, paragraph (9) of the Former Act on Special Measures Concerning Taxation, the certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or the certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was made by that date.
株式会社が平成二十一年三月三十一日までに新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第九項の規定により読み替えて適用される旧租税特別措置法第七十九条第一項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二第一項に規定する認定であって同日までになされたものに係る旧租税特別措置法第七十九条第一項第五号、第八十条第一項第五号又は第八十条の二第一項第四号若しくは第六号（同条第二項において準用する場合を含む。）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。
If a specified foreign trade wharf management operator prescribed in Article 82-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation received, by March 31, 2009, a capital contribution of real property for foreign trade wharf operations prescribed in that paragraph from a designated corporation prescribed in that paragraph, the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of that real property for foreign trade wharf operations accompanying that capital contribution.
旧租税特別措置法第八十二条の三第一項に規定する特定外貿埠頭管理運営者が、平成二十一年三月三十一日までに同項に規定する指定法人から同項に規定する外貿埠頭業務用不動産の出資を受けた場合には、当該出資に伴う当該外貿埠頭業務用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 then in force continue to govern registration and license tax on the registration of transfer of ownership of the land referred to in Article 83, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a person who held rights concerning land within the improvement project area prescribed in Article 83, paragraph (4) of the Former Act on Special Measures Concerning Taxation acquires under a certified private urban reconstruction project plan prescribed in paragraph (2) of that Article for which the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph was obtained by March 31, 2008.
旧租税特別措置法第八十三条第四項に規定する整備事業区域内の土地に関する権利を有していた者が、平成二十年三月三十一日までに同条第二項に規定する国土交通大臣の認定を受けた同項に規定する認定民間都市再生事業計画に基づき取得をする同条第四項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 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registrations listed in the items of that Article in the case where an application for that registration is filed on or after January 1, 2010 using an electronic data processing system, and the provisions then in force continue to govern registration and license tax on the registrations listed in the items of Article 84-5 of the Former Act on Special Measures Concerning Taxation in the case where an application for that registration was filed before that date using an electronic data processing system.
新租税特別措置法第八十四条の五の規定は、平成二十二年一月一日以後に電子情報処理組織を使用して同条各号に掲げる登記の申請を行う場合における当該登記に係る登録免許税について適用し、同日前に電子情報処理組織を使用して旧租税特別措置法第八十四条の五各号に掲げる登記の申請を行った場合における当該登記に係る登録免許税については、なお従前の例による。