Article 83-2-2Reduction of Tax Rates for Registration of Transfer of Ownership Where a Specific Purpose Company Has Acquired Specified Real Property Under an Asset Securitization Plan, etc.
第八十三条の二の二（特定目的会社が資産流動化計画に基づき特定不動産を取得した場合等の所有権の移転登記の税率の軽減）
In the case where a specific purpose company (meaning a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; hereinafter the same applies in this paragraph) that satisfies the requirements listed in item (i) has acquired, during the period from the date of enforcement of the Act Partially Amending the Act on the Securitization of Specified Assets by Specific Purpose Companies, etc. (Act No. 97 of 2000) to March 31, 2027, ownership of real property (meaning residential land or a building under the Real Estate Brokerage Act; hereinafter the same applies in this Article) out of specified assets (meaning specified assets prescribed in paragraph (1) of that Article; hereinafter the same applies in this paragraph) based on an asset securitization plan prescribed in paragraph (4) of that Article (hereinafter referred to as an "asset securitization plan" in this paragraph) (limited to the case where the specified assets managed by that specific purpose company satisfy the requirements listed in item (ii)), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, 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.
特定目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社をいう。以下この項において同じ。）で第一号に掲げる要件を満たすものが、特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律（平成十二年法律第九十七号）の施行の日から令和九年三月三十一日までの間に、同条第四項に規定する資産流動化計画（以下この項において「資産流動化計画」という。）に基づき特定資産（同条第一項に規定する特定資産をいう。以下この項において同じ。）のうち不動産（宅地建物取引業法の宅地又は建物をいう。以下この条において同じ。）の所有権の取得をした場合（当該特定目的会社において運用されている特定資産が第二号に掲げる要件を満たす場合に限る。）には、当該不動産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、千分の十三とする。
satisfying all of the following requirements:
次に掲げる全ての要件を満たすものであること。
it has made the notification under the provisions of Article 4, paragraph (1) of the Act on the Securitization of Assets;
資産の流動化に関する法律第四条第一項の規定による届出を行つていること。
the asset securitization plan contains a provision to the effect that asset-backed securities prescribed in Article 2, paragraph (11) of the Act on the Securitization of Assets are to be issued;
資産流動化計画に資産の流動化に関する法律第二条第十一項に規定する資産対応証券を発行する旨の定めがあること。
the asset securitization plan contains a provision to the effect that the ratio of the total of the values (meaning the values stated in the contract documents prescribed in Article 4, paragraph (3), item (iii) of the Act on the Securitization of Assets; hereinafter the same applies in this item) of specified real property (meaning, out of the specified assets acquired by the specific purpose company, real property, a right of lease or superficies right of real property, or a beneficial interest in a trust that entrusts ownership of real property or a right of lease or superficies right of land) to the total of the values of the specified assets held by that specific purpose company (referred to as the "ratio of specified real property" in the following item) is to be 75 percent or more;
where the asset securitization plan contains a provision concerning specified borrowing prescribed in Article 2, paragraph (12) of the Act on the Securitization of Assets, the specified borrowing is not from a person who has contributed specified equity prescribed in paragraph (6) of that Article to that specific purpose company;
資産流動化計画に資産の流動化に関する法律第二条第十二項に規定する特定借入れについての定めがあるときは、特定借入れが当該特定目的会社に対して同条第六項に規定する特定出資をした者からのものでないこと。
satisfying any of the following requirements:
次に掲げる要件のいずれかを満たすものであること。
the ratio of specified real property is 75 percent or more;
特定不動産の割合が百分の七十五以上であること。
the ratio of specified real property will become 75 percent or more as a result of the specific purpose company acquiring the real property for which it seeks the application of the provisions of this paragraph.
In the case where a trust company, etc. (meaning a trust company, etc. prescribed in Article 3 of the Act on Investment Trusts and Investment Corporations (hereinafter referred to as the "Investment Corporation Act" in this paragraph and the following paragraph); hereinafter the same applies in this paragraph) has, as a result of having accepted an investment trust (meaning an investment trust prescribed in Article 2, paragraph (3) of the Investment Corporation Act; hereinafter the same applies in this paragraph) that satisfies the requirements listed in item (i), acquired, during the period from April 1, 2001 to March 31, 2027, ownership of real property out of specified assets (meaning specified assets prescribed in Article 2, paragraph (1) of the Investment Corporation Act; hereinafter the same applies in this paragraph and the following paragraph) in accordance with the investment trust deed (meaning the investment trust deed prescribed in Article 4, paragraph (1) or Article 49, paragraph (1) of the Investment Corporation Act; hereinafter the same applies in this paragraph) (limited to the case where the specified assets managed in that investment trust satisfy the requirements listed in item (ii)), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, 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.
信託会社等（投資信託及び投資法人に関する法律（以下この項及び次項において「投資法人法」という。）第三条に規定する信託会社等をいう。以下この項において同じ。）が、投資信託（投資法人法第二条第三項に規定する投資信託をいう。以下この項において同じ。）で第一号に掲げる要件を満たすものを引き受けたことにより、平成十三年四月一日から令和九年三月三十一日までの間に、投資信託約款（投資法人法第四条第一項又は第四十九条第一項に規定する投資信託約款をいう。以下この項において同じ。）に従い特定資産（投資法人法第二条第一項に規定する特定資産をいう。以下この項及び次項において同じ。）のうち不動産の所有権の取得をした場合（当該投資信託において運用されている特定資産が第二号に掲げる要件を満たす場合に限る。）には、当該不動産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、千分の十三とする。
satisfying all of the following requirements:
次に掲げる全ての要件を満たすものであること。
the investment trust deed contains, as the investment policy of the investment trust, a provision to the effect that the ratio of the total of the values of specified real property (meaning, out of the specified assets acquired by the trust company, etc., real property, a right of lease or superficies right of real property, or a beneficial interest in a trust that entrusts ownership of real property or a right of lease or superficies right of land) to the total of the values of the specified assets out of the trust property of that investment trust (referred to as the "ratio of specified real property" in the following item) is to be 75 percent or more;
where the investment trust is an investment trust with instructions from the settlor prescribed in Article 2, paragraph (1) of the Investment Corporation Act, the investment trust management company prescribed in paragraph (11) of that Article relating to that investment trust has obtained the authorization under Article 50-2, paragraph (1) of the Real Estate Brokerage Act;
当該投資信託が投資法人法第二条第一項に規定する委託者指図型投資信託である場合には、当該投資信託に係る同条第十一項に規定する投資信託委託会社が宅地建物取引業法第五十条の二第一項の認可を受けていること。
where the trustee borrows funds necessary for the trust, the borrowing is from a qualified institutional investor referred to in Article 2, paragraph (3), item (i) of the Financial Instruments and Exchange Act;
受託者が信託に必要な資金の借入れをする場合には、金融商品取引法第二条第三項第一号の適格機関投資家からのものであること。
satisfying any of the following requirements:
次に掲げる要件のいずれかを満たすものであること。
the ratio of specified real property is 75 percent or more;
特定不動産の割合が百分の七十五以上であること。
the ratio of specified real property will become 75 percent or more as a result of the trust company, etc. acquiring the real property for which it seeks the application of the provisions of this paragraph.
In the case where an investment corporation (meaning an investment corporation prescribed in Article 2, paragraph (12) of the Investment Corporation Act; hereinafter the same applies in this paragraph) that satisfies the requirements listed in item (i) has acquired, during the period from April 1, 2001 to March 31, 2027, ownership of real property out of specified assets in accordance with the articles of incorporation prescribed in Article 67, paragraph (1) of the Investment Corporation Act (hereinafter referred to as the "articles of incorporation" in this paragraph) (limited to the case where the specified assets managed by that investment corporation satisfy the requirements listed in item (ii)), the rate of registration and license tax on the registration of transfer of ownership of that real property is 13/1,000, 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.
satisfying all of the following requirements:
次に掲げる全ての要件を満たすものであること。
the articles of incorporation contain, as the asset management policy, a provision to the effect that the ratio of the total of the values of specified real property (meaning, out of the specified assets acquired by the investment corporation, real property, a right of lease or superficies right of real property, or a beneficial interest in a trust that entrusts ownership of real property or a right of lease or superficies right of land) to the total of the values of the specified assets held by that investment corporation (referred to as the "ratio of specified real property" in the following item) is to be 75 percent or more;
it has been registered under Article 187 of the Investment Corporation Act;
投資法人法第百八十七条の登録を受けていること。
the asset management company prescribed in Article 2, paragraph (21) of the Investment Corporation Act to which the investment corporation has entrusted the business relating to the management of its assets pursuant to the provisions of Article 198 of the Investment Corporation Act has obtained the authorization under Article 50-2, paragraph (1) of the Real Estate Brokerage Act;
投資法人から投資法人法第百九十八条の規定によりその資産の運用に係る業務を委託された投資法人法第二条第二十一項に規定する資産運用会社が、宅地建物取引業法第五十条の二第一項の認可を受けていること。
where it borrows funds, the borrowing is from a qualified institutional investor referred to in Article 2, paragraph (3), item (i) of the Financial Instruments and Exchange Act;
資金の借入れをする場合には、金融商品取引法第二条第三項第一号の適格機関投資家からのものであること。
satisfying any of the following requirements:
次に掲げる要件のいずれかを満たすものであること。
the ratio of specified real property is 75 percent or more;
特定不動産の割合が百分の七十五以上であること。
the ratio of specified real property will become 75 percent or more as a result of the investment corporation acquiring the real property for which it seeks the application of the provisions of this paragraph.