Article 83-3Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Where a Special Business Operator, etc. Has Acquired Real Property Under a Real Estate Specified Joint Enterprise Contract
第八十三条の三（特例事業者等が不動産特定共同事業契約により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 a special business operator prescribed in Article 2, paragraph (9) of the Act on Specified Joint Real Estate Ventures (excluding a small-scale special business operator prescribed in Article 22-2, paragraph (3) of that Act; the same applies in the following paragraph) or a business operator limited to qualified special investors prescribed in Article 2, paragraph (11) of that Act has acquired any of the following real property that is the subject of real estate transactions relating to a real estate specified joint enterprise contract prescribed in paragraph (3) of that Article (limited to contracts listed in item (i) or (ii) of that paragraph that are specified by Cabinet Order), 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 during the period from the date of enforcement of the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 56 of 2013) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:
不動産特定共同事業法第二条第九項に規定する特例事業者（同法第二十二条の二第三項に規定する小規模特例事業者を除く。次項において同じ。）又は同法第二条第十一項に規定する適格特例投資家限定事業者が、同条第三項に規定する不動産特定共同事業契約（同項第一号又は第二号に掲げる契約のうち政令で定めるものに限る。）に係る不動産取引の目的となる不動産で次に掲げるものの取得をした場合には、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不動産特定共同事業法の一部を改正する法律（平成二十五年法律第五十六号）の施行の日から令和九年三月三十一日までの間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。
land specified by Cabinet Order that is to be used as the site of a specified building, in the case where a building (limited to one specified by Cabinet Order as contributing to the improvement of urban functions; referred to as a "specified building" in item (iii) and the following paragraph) is to be newly constructed or reconstructed through rebuilding (limited to the rebuilding of a building specified by Cabinet Order as requiring rebuilding) or any other act specified by Order of the Ministry of Finance;
a building specified by Cabinet Order as requiring the rebuilding referred to in the preceding item, the site of which is the land listed in that item;
a building specified by Cabinet Order as requiring an extension, repair or remodeling specified by Cabinet Order (referred to as a "specified extension, etc." in the following paragraph) in order to make it a specified building;
land specified by Cabinet Order that is used as the site of the building listed in the preceding item.
前号に掲げる建築物の敷地の用に供されている土地で政令で定めるもの
In the case where a special business operator prescribed in Article 2, paragraph (9) of the Act on Specified Joint Real Estate Ventures or a business operator limited to qualified special investors prescribed in paragraph (11) of that Article has carried out the new construction, reconstruction or specified extension, etc. of a building that is the subject of real estate transactions relating to the real estate specified joint enterprise contract prescribed in the preceding paragraph (limited to a specified building to be constructed on the land listed in item (i) of that paragraph or a building listed in item (iii) of that paragraph), the rate of registration and license tax on the registration of preservation of ownership of that building (in the case of a specified extension, etc., limited to the part subject to that specified extension, etc.) is 3/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within the period prescribed in that paragraph pursuant to the provisions of Order of the Ministry of Finance.
In the case where a small-scale specified joint real estate venture operator prescribed in Article 2, paragraph (7) of the Act on Specified Joint Real Estate Ventures or a small-scale special business operator prescribed in Article 22-2, paragraph (3) of that Act has acquired any of the following buildings that are the subject of real estate transactions relating to a real estate specified joint enterprise contract prescribed in Article 2, paragraph (3) of that Act (limited to contracts listed in item (i) or (ii) of that paragraph that are specified by Cabinet Order), the rate of registration and license tax on the registration of transfer of ownership of that building is 13/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received during the period from the date of enforcement of the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 46 of 2017) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:
不動産特定共同事業法第二条第七項に規定する小規模不動産特定共同事業者又は同法第二十二条の二第三項に規定する小規模特例事業者が、同法第二条第三項に規定する不動産特定共同事業契約（同項第一号又は第二号に掲げる契約のうち政令で定めるものに限る。）に係る不動産取引の目的となる建築物で次に掲げるものの取得をした場合には、当該建築物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不動産特定共同事業法の一部を改正する法律（平成二十九年法律第四十六号）の施行の日から令和九年三月三十一日までの間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。
a building specified by Cabinet Order as requiring rebuilding, in the case where a building to be used for a purpose specified by Cabinet Order (referred to as a "special building" in the following item and the following paragraph) is to be newly constructed or reconstructed through that rebuilding;
a building specified by Cabinet Order as requiring an extension, repair or remodeling specified by Cabinet Order (referred to as a "special extension, etc." in the following paragraph) in order to make it a special building.
Where a small-scale real estate specified joint enterprise operator prescribed in Article 2, paragraph (7) of the Act on Specified Joint Real Estate Ventures or a small-scale special business operator prescribed in Article 22-2, paragraph (3) of that Act has carried out the new construction, reconstruction, or special extension, etc. of a building that is the subject of real estate transactions under a real estate specified joint enterprise contract prescribed in the preceding paragraph (limited to a special building or a building listed in item (ii) of that paragraph), the rate of registration and license tax on the registration of preservation of ownership of that building (in the case of a special extension, etc., limited to the part of that special extension, etc.) is to be 3/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to registration received within the period prescribed in that paragraph pursuant to the provisions of Order of the Ministry of Finance.