Article 82-2Exemption from Tax for Registration of Transfer of Ownership Where an Urban Greening Support Organization Has Acquired Land
第八十二条の二（都市緑化支援機構が土地を取得した場合の所有権の移転登記の免税）
Registration and license tax is not imposed on the registration of transfer of ownership of land in the case where an urban greening support organization prescribed in Article 69, paragraph (1) of the Urban Green Space Conservation Act that has been designated pursuant to the provisions of that paragraph (limited to one that is an incorporated public interest association or an incorporated public interest foundation) has acquired ownership of that land pursuant to the provisions of Article 17-2, paragraph (4) of the Urban Green Space Conservation Act or Article 13, paragraph (4) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals during the period from the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 40 of 2024) to March 31, 2028, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
都市緑地法第六十九条第一項の規定により指定された同項に規定する都市緑化支援機構（公益社団法人又は公益財団法人であるものに限る。）が、都市緑地法等の一部を改正する法律（令和六年法律第四十号）の施行の日から令和十年三月三十一日までの間に、都市緑地法第十七条の二第四項の規定又は古都における歴史的風土の保存に関する特別措置法第十三条第四項の規定により土地の所有権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ついては、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、登録免許税を課さない。