Article 77Reduction of Tax Rate for Registration of Transfer of Ownership Where Agricultural Land, etc. Has Been Acquired Under a Promotion Plan for Agricultural Land Use Consolidation, etc.
第七十七条（農用地利用集積等促進計画に基づき農用地等を取得した場合の所有権の移転登記の税率の軽減）
In the case where a person engaged in agriculture who is specified by Cabinet Order has acquired, during the period from April 1, 1981 to March 31, 2028, agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation or any other land specified by Cabinet Order, within an area specified by Cabinet Order, as provided for in the promotion plan for agricultural land use consolidation, etc. referred to in Article 18, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year on or after the date of public notice of that promotion plan for agricultural land use consolidation, etc. pursuant to the provisions of Order of the Ministry of Finance.
農業を営む者で政令で定めるものが、昭和五十六年四月一日から令和十年三月三十一日までの間に、農地中間管理事業の推進に関する法律第十八条第一項の農用地利用集積等促進計画の定めるところにより、政令で定める区域内において、農業経営基盤強化促進法第四条第一項第一号に規定する農用地その他の政令で定める土地の取得をした場合には、当該土地の所有権の移転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農用地利用集積等促進計画の公告の日以後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十とする。