Article 72Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Through Sale of Land
第七十二条（土地の売買による所有権の移転登記等の税率の軽減）
In the case where an individual or a corporation receives any of the registrations relating to land listed in the following items during the period from April 1, 2013 to March 31, 2029, the rate of registration and license tax on the registration listed in each of those items is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in the relevant item according to the category of the registration listed in each of those items:
個人又は法人が、平成二十五年四月一日から令和十一年三月三十一日までの間に、土地に関する登記で次の各号に掲げるものを受ける場合には、当該各号に掲げる登記に係る登録免許税の税率は、登録免許税法第九条の規定にかかわらず、当該各号に掲げる登記の区分に応じ、当該各号に定める割合とする。
registration of transfer of ownership through sale: 15/1,000;
売買による所有権の移転の登記 千分の十五
registration of a trust of ownership: 3/1,000.
所有権の信託の登記 千分の三
In the case where a person who received a provisional registration listed in Appended Table 1, item (1)(xii)(b)(3) or (e)(1) of the Registration and License Tax Act during the period from April 1, 2003 to March 31, 2006 receives, with respect to land, a registration listed in an item of the preceding paragraph pursuant to the provisions of that paragraph based on that provisional registration, the rate to be deducted pursuant to the provisions of Article 17, paragraph (1) of that Act is, notwithstanding the provisions of that paragraph, the rate specified in each of the following items according to the category of the registration listed in each of those items:
registration of transfer of ownership through sale: 7.5/1,000;
売買による所有権の移転の登記 千分の七・五
registration of a trust of ownership: 1.5/1,000.
所有権の信託の登記 千分の一・五
In the case where a person who received a provisional registration listed in item (1)(xii)(b)(3) of Appended Table 1 of the Registration and License Tax Act on or before March 31, 2003 receives, with respect to land, the registration referred to in item (i) of paragraph (1) pursuant to the provisions of that paragraph based on that provisional registration, the rate to be deducted pursuant to the provisions of Article 17, paragraph (1) of that Act is 3/1,000, notwithstanding the provisions of that paragraph and Article 24, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).