Article 84-6Special Provisions on Registration and License Tax Rates for Registration of Assignment of Movables, etc.
第八十四条の六（動産譲渡登記等に係る登録免許税の税率の特例）
Where an individual or a corporation receives the registration listed in each of the following items (for the registration listed in item (ii), limited to registration for which the number of the claims referred to in that item or of the claims that are the subject of the pledge referred to in that item is 5,000 or less) with regard to the assignment of movables, or the assignment of claims or creation of a pledge, referred to in item (ix) of Appended Table 1 of the Registration and License Tax Act, the rate of registration and license tax on that registration is to be, notwithstanding the provisions of Article 9 of that Act, the amount specified in each of those items in accordance with the category of registration listed in each of those items:
registration of assignment of movables: 7,500 yen per case;
動産の譲渡の登記 一件につき七千五百円
registration of assignment of claims or creation of a pledge: 7,500 yen per case;
債権の譲渡又は質権の設定の登記 一件につき七千五百円
registration extending the duration of the registration listed in the preceding two items: 3,000 yen per case.
前二号に掲げる登記の存続期間を延長する登記 一件につき三千円
The method of calculating the number of the claims referred to in the preceding paragraph or of the claims that are the subject of the pledge referred to in that paragraph is specified by Order of the Ministry of Finance.
前項の債権又は質権の目的とされた債権の個数の算定方法は、財務省令で定める。