①In the case where an individual has newly built a house listed in Article 10, item (ii), (a) of the Act on the Promotion of Long-Life Quality Housing that falls under the category of a dwelling house (hereinafter referred to as "specified certified long-life quality housing" in this Article), or has acquired specified certified long-life quality housing that has not been used since its construction, during the period from the date of enforcement of that Act to March 31, 2027 (referred to as the "specified period" in the following paragraph), and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that specified certified long-life quality housing is 1/1,000, notwithstanding the provisions of Article 72-2 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that specified certified long-life quality housing pursuant to the provisions of Order of the Ministry of Finance.

②In the case where an individual has acquired specified certified long-life quality housing that has not been used since its construction within the specified period and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that specified certified long-life quality housing is 1/1,000 (or, for detached specified certified long-life quality housing, 2/1,000), notwithstanding the provisions of the preceding Article and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that specified certified long-life quality housing pursuant to the provisions of Order of the Ministry of Finance.