In the case where an individual has newly built a dwelling house (including, in the case where the individual has extended a house within that period and the house after that extension falls under the category of a dwelling house, that extension; hereinafter the same applies in this Article), or has acquired a dwelling house that has not been used since its construction or a dwelling house that has been used since its construction that is specified by Cabinet Order, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, when a loan of funds (including a guarantee of obligations relating to a loan) is made for the new construction or acquisition of that dwelling house (hereinafter referred to as the "new construction, etc. of a dwelling house" in this Article), or when the payment of consideration is made by the installment payment method, the rate of registration and license tax on the registration of creation of a mortgage on that dwelling house that the person specified in each of the following items receives in order to secure the claim listed in that item relating to that loan or those installment payments is 1/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction, etc. of that dwelling house pursuant to the provisions of Order of the Ministry of Finance: