Article 81Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Where the Founder of a Medical Institution Has Acquired Real Property Under a Realignment Plan
第八十一条（医療機関の開設者が再編計画に基づき不動産を取得した場合の所有権の移転登記等の税率の軽減）
In the case where the founder of a medical institution who has received the certification referred to in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989) (including the certification of a change under Article 13-5, paragraph (1) of that Act; hereinafter referred to as "certification of a realignment plan" in this Article) for a realignment plan (meaning a realignment plan prescribed in that paragraph; hereinafter the same applies in this Article) (limited to a person who received that certification of a realignment plan during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. to Promote the Securing of a System for Efficiently Providing High-Quality and Appropriate Medical Care (Act No. 49 of 2021) to March 31, 2028; the same applies in the following paragraph) has acquired land necessary for the project for reorganizing medical institutions stated in that realignment plan (meaning a project for reorganizing medical institutions prescribed in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities; the same applies in the following paragraph), 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 after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
再編計画（地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第十三条第一項に規定する再編計画をいう。以下この条において同じ。）の同項の認定（同法第十三条の五第一項の変更の認定を含む。以下この条において「再編計画の認定」という。）を受けた医療機関の開設者（良質かつ適切な医療を効率的に提供する体制の確保を推進するための医療法等の一部を改正する法律（令和三年法律第四十九号）附則第一条第二号に掲げる規定の施行の日から令和十年三月三十一日までの間に当該再編計画の認定を受けた者に限る。次項において同じ。）が、当該再編計画に記載された医療機関の再編の事業（地域における医療及び介護の総合的な確保の促進に関する法律第十三条第一項に規定する医療機関の再編の事業をいう。次項において同じ。）に必要な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取得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。
In the case where the founder of a medical institution who has received certification of a realignment plan has constructed a building necessary for the project for reorganizing medical institutions stated in the realignment plan, the rate of registration and license tax on the registration of preservation of ownership of that building is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that construction pursuant to the provisions of Order of the Ministry of Finance.
再編計画の認定を受けた医療機関の開設者が、再編計画に記載された医療機関の再編の事業に必要な建物の建築をした場合には、当該建物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建築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、千分の二とする。