Article 84-2Tax Exemption for Registration of Transfer of Ownership, etc. of Land, etc. Related to Specified Railway Facilities Acquired by a Railway Business Operator
第八十四条の二（鉄道事業者が取得した特定の鉄道施設に係る土地等の所有権の移転登記等の免税）
Registration and license tax is not imposed on the registration of transfer of ownership, superficies rights, or rights of lease of land, or of transfer of ownership or rights of lease of buildings, related to railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act (limited to those that satisfy all of the following requirements) that a Category 1 railway business operator prescribed in Article 13, paragraph (1) of the Railway Business Act (limited to a corporation funded by a local government that is specified by Cabinet Order) has acquired, during the period from April 1, 1997 to March 31, 2031, from a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (referred to as a "passenger railway company, etc." in this Article), limited to registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance.
鉄道事業法第十三条第一項に規定する第一種鉄道事業者（地方公共団体の出資に係る法人で政令で定めるものに限る。）が、平成九年四月一日から令和十三年三月三十一日までの間に、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項に規定する旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項に規定する新会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（以下この条において「旅客会社等」という。）から取得した鉄道事業法第八条第一項に規定する鉄道施設（次に掲げる要件の全てを満たすものに限る。）に係る土地の所有権、地上権若しくは賃借権の移転又は建物の所有権若しくは賃借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。
the facilities pertain to a line of the railway business of a passenger railway company, etc. that is to be abolished as the railway business of a passenger railway company, etc. commences in all or part of the section of a construction line prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act that has been constructed under the instruction for construction given by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of Article 8 of that Act (including the route of a new line of Shinkansen railway standards prescribed in paragraph (6), item (i) of the Supplementary Provisions of that Act that has been constructed under the instruction for construction given by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of paragraph (9) of the Supplementary Provisions of that Act; the same applies in the following item) (referred to as an "abolished line" in that item);
the facilities are to be used for the railway business, in the case where that Category 1 railway business operator commences railway business, on the day on which the railway business of that passenger railway company, etc. pertaining to all or part of the section of the construction line referred to in the preceding item commences, in a section specified by the Minister of Land, Infrastructure, Transport and Tourism within all or part of the section of the abolished line referred to in that item.