Article 74-2Reduction of Tax Rates for Registration of Preservation of Ownership, etc. of Certified Low-Carbon Houses
第七十四条の二（認定低炭素住宅の所有権の保存登記等の税率の軽減）
In the case where an individual has newly built a low-carbon building prescribed in Article 2, paragraph (3) of the Act on Promotion of Low-Carbon Cities (including a specified building prescribed in Article 9, paragraph (1) of that Act that is deemed to be that low-carbon building pursuant to the provisions of Article 16 of that Act and that is specified by Cabinet Order) that falls under the category of a dwelling house (hereinafter referred to as a "certified low-carbon house" in this Article), or has acquired a certified low-carbon house 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 certified low-carbon house 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 certified low-carbon house pursuant to the provisions of Order of the Ministry of Finance.
個人が、都市の低炭素化の促進に関する法律の施行の日から令和九年三月三十一日までの間（次項において「特定期間」という。）に同法第二条第三項に規定する低炭素建築物（同法第十六条の規定により当該低炭素建築物とみなされた同法第九条第一項に規定する特定建築物のうち政令で定めるものを含む。）で住宅用家屋に該当するもの（以下この条において「認定低炭素住宅」という。）の新築をし、又は建築後使用されたことのない認定低炭素住宅の取得をし、当該個人の居住の用に供した場合には、当該認定低炭素住宅の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより当該認定低炭素住宅の新築又は取得後一年以内に登記を受けるものに限り、第七十二条の二及び登録免許税法第九条の規定にかかわらず、千分の一とする。
In the case where an individual has acquired a certified low-carbon house 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 certified low-carbon house is 1/1,000, notwithstanding the provisions of Article 73 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that certified low-carbon house pursuant to the provisions of Order of the Ministry of Finance.