Supplementary Provisions, Article 87Transitional Measures Concerning Special Provisions on Registration and License Tax
第八十七条（登録免許税の特例に関する経過措置）
The provisions of Article 74-2, paragraph (1) or (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 certified low-carbon house prescribed in paragraph (1) of that Article that is newly built or acquired on or after June 1, 2013, and with regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a certified low-carbon house prescribed in Article 74-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before that date, the provisions then in force continue to govern.
新租税特別措置法第七十四条の二第一項又は第二項の規定は、平成二十五年六月一日以後に新築又は取得をする同条第一項に規定する認定低炭素住宅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適用し、同日前に新築又は取得をした旧租税特別措置法第七十四条の二第一項に規定する認定低炭素住宅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 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第八十三条第一項の規定は、施行日以後に同項に規定する国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存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建築物の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。
The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第八十三条第二項の規定は、施行日以後に同項に規定する国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存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第二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建築物の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。
With regard to registration and license tax on a registration listed in any of the items of Article 84-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an application for that registration was filed using an electronic data processing system before the Effective Date, the provisions then in force continue to govern.
施行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第一項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。