Chapter V Special Provisions on the Registration and License Tax Act
第五章 登録免許税法の特例
第七十二条(土地の売買による所有権の移転登記等の税率の軽減)
In the case where an individual or a corporation receives any of the registrations relating to land listed in the following items during the period from April 1, 2013 to March 31, 2029, the rate of registration and license tax on the registration listed in each of those items is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in the relevant item according to the category of the registration listed in each of those items:
個人又は法人が、平成二十五年四月一日から令和十一年三月三十一日までの間に、土地に関する登記で次の各号に掲げるものを受ける場合には、当該各号に掲げる登記に係る登録免許税の税率は、登録免許税法第九条の規定にかかわらず、当該各号に掲げる登記の区分に応じ、当該各号に定める割合とする。
registration of transfer of ownership through sale: 15/1,000;
売買による所有権の移転の登記 千分の十五
registration of a trust of ownership: 3/1,000.
所有権の信託の登記 千分の三
In the case where a person who received a provisional registration listed in Appended Table 1, item (1)(xii)(b)(3) or (e)(1) of the Registration and License Tax Act during the period from April 1, 2003 to March 31, 2006 receives, with respect to land, a registration listed in an item of the preceding paragraph pursuant to the provisions of that paragraph based on that provisional registration, the rate to be deducted pursuant to the provisions of Article 17, paragraph (1) of that Act is, notwithstanding the provisions of that paragraph, the rate specified in each of the following items according to the category of the registration listed in each of those items:
registration of transfer of ownership through sale: 7.5/1,000;
売買による所有権の移転の登記 千分の七・五
registration of a trust of ownership: 1.5/1,000.
所有権の信託の登記 千分の一・五
In the case where a person who received a provisional registration listed in item (1)(xii)(b)(3) of Appended Table 1 of the Registration and License Tax Act on or before March 31, 2003 receives, with respect to land, the registration referred to in item (i) of paragraph (1) pursuant to the provisions of that paragraph based on that provisional registration, the rate to be deducted pursuant to the provisions of Article 17, paragraph (1) of that Act is 3/1,000, notwithstanding the provisions of that paragraph and Article 24, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003).
Article 72-2Reduction of Tax Rate for Registration of Preservation of Ownership of Dwelling Houses
第七十二条の二(住宅用家屋の所有権の保存登記の税率の軽減)
In the case where an individual has newly built a house for residential use specified by Cabinet Order (hereinafter referred to as a "dwelling house" through Article 75), or has acquired a dwelling house that has not been used since its construction, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that dwelling house is 1.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that dwelling house pursuant to the provisions of Order of the Ministry of Finance.
個人が、昭和五十九年四月一日から令和九年三月三十一日までの間に住宅用の家屋で政令で定めるもの(以下第七十五条までにおいて「住宅用家屋」という。)を新築し、又は建築後使用されたことのない住宅用家屋を取得し、当該個人の居住の用に供した場合には、当該住宅用家屋の所有権の保存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住宅用家屋の新築又は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、千分の一・五とする。
Article 73Reduction of Tax Rate for Registration of Transfer of Ownership of Dwelling Houses
第七十三条(住宅用家屋の所有権の移転登記の税率の軽減)
In the case where an individual has made an acquisition (limited to one by sale or any other cause specified by Cabinet Order; the same applies in paragraph (2) of the following Article, Article 74-2, paragraph (2) and Article 74-3, paragraph (1)) of a dwelling house that has not been used since its construction, or of a dwelling house that has been used since its construction that is specified by Cabinet Order, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that dwelling house is 3/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that dwelling house (or, in the case where there are unavoidable circumstances specified by Cabinet Order due to which the registration cannot be made within one year, within the period specified by Cabinet Order; the same applies in paragraph (2) of the following Article, Article 74-2, paragraph (2) and Article 75) pursuant to the provisions of Order of the Ministry of Finance.
個人が、昭和五十九年四月一日から令和九年三月三十一日までの間に建築後使用されたことのない住宅用家屋又は建築後使用されたことのある住宅用家屋のうち政令で定めるものの取得(売買その他の政令で定める原因によるものに限る。次条第二項、第七十四条の二第二項及び第七十四条の三第一項において同じ。)をし、当該個人の居住の用に供した場合には、これらの住宅用家屋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これらの住宅用家屋の取得後一年以内(一年以内に登記ができないことにつき政令で定めるやむを得ない事情がある場合には、政令で定める期間内。次条第二項、第七十四条の二第二項及び第七十五条において同じ。)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、千分の三とする。
第七十四条(特定認定長期優良住宅の所有権の保存登記等の税率の軽減)
In the case where an individual has newly built a house listed in Article 10, item (ii), (a) of the Act on the Promotion of Long-Life Quality Housing that falls under the category of a dwelling house (hereinafter referred to as "specified certified long-life quality housing" in this Article), or has acquired specified certified long-life quality housing that has not been used since its construction, during the period from the date of enforcement of that Act to March 31, 2027 (referred to as the "specified period" in the following paragraph), and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that specified certified long-life quality housing is 1/1,000, notwithstanding the provisions of Article 72-2 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that specified certified long-life quality housing pursuant to the provisions of Order of the Ministry of Finance.
In the case where an individual has acquired specified certified long-life quality housing that has not been used since its construction within the specified period and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that specified certified long-life quality housing is 1/1,000 (or, for detached specified certified long-life quality housing, 2/1,000), notwithstanding the provisions of the preceding Article and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that specified certified long-life quality housing pursuant to the provisions of Order of the Ministry of Finance.
個人が、特定期間内に建築後使用されたことのない特定認定長期優良住宅の取得をし、当該個人の居住の用に供した場合には、当該特定認定長期優良住宅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特定認定長期優良住宅の取得後一年以内に登記を受けるものに限り、前条及び登録免許税法第九条の規定にかかわらず、千分の一(一戸建ての特定認定長期優良住宅にあつては、千分の二)とする。
第七十四条の二(認定低炭素住宅の所有権の保存登記等の税率の軽減)
In the case where an individual has newly built a low-carbon building prescribed in Article 2, paragraph (3) of the Act on Promotion of Low-Carbon Cities (including a specified building prescribed in Article 9, paragraph (1) of that Act that is deemed to be that low-carbon building pursuant to the provisions of Article 16 of that Act and that is specified by Cabinet Order) that falls under the category of a dwelling house (hereinafter referred to as a "certified low-carbon house" in this Article), or has acquired a certified low-carbon house that has not been used since its construction, during the period from the date of enforcement of that Act to March 31, 2027 (referred to as the "specified period" in the following paragraph), and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that certified low-carbon house is 1/1,000, notwithstanding the provisions of Article 72-2 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that certified low-carbon house pursuant to the provisions of Order of the Ministry of Finance.
個人が、都市の低炭素化の促進に関する法律の施行の日から令和九年三月三十一日までの間(次項において「特定期間」という。)に同法第二条第三項に規定する低炭素建築物(同法第十六条の規定により当該低炭素建築物とみなされた同法第九条第一項に規定する特定建築物のうち政令で定めるものを含む。)で住宅用家屋に該当するもの(以下この条において「認定低炭素住宅」という。)の新築をし、又は建築後使用されたことのない認定低炭素住宅の取得をし、当該個人の居住の用に供した場合には、当該認定低炭素住宅の所有権の保存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認定低炭素住宅の新築又は取得後一年以内に登記を受けるものに限り、第七十二条の二及び登録免許税法第九条の規定にかかわらず、千分の一とする。
In the case where an individual has acquired a certified low-carbon house that has not been used since its construction within the specified period and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that certified low-carbon house is 1/1,000, notwithstanding the provisions of Article 73 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that certified low-carbon house pursuant to the provisions of Order of the Ministry of Finance.
第七十四条の三(特定の増改築等がされた住宅用家屋の所有権の移転登記の税率の軽減)
In the case where an individual has acquired, during the period from April 1, 2014 to March 31, 2027, from a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act, a dwelling house that has been used since its construction on which that real estate broker has carried out an extension or renovation, etc. and that is specified by Cabinet Order, and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that dwelling house is 1/1,000, notwithstanding the provisions of Article 73 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that dwelling house pursuant to the provisions of Order of the Ministry of Finance.
個人が、平成二十六年四月一日から令和九年三月三十一日までの間に宅地建物取引業法第二条第三号に規定する宅地建物取引業者が増改築等をした建築後使用されたことのある住宅用家屋で政令で定めるものを当該宅地建物取引業者から取得をし、当該個人の居住の用に供した場合には、当該住宅用家屋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住宅用家屋の取得後一年以内に登記を受けるものに限り、第七十三条及び登録免許税法第九条の規定にかかわらず、千分の一とする。
The term "extension or renovation, etc." prescribed in the preceding paragraph means extension, reconstruction or any other work specified by Cabinet Order (including work for the replacement or installation of equipment that is carried out together with that work and that functions as an integral part of that dwelling house) that the real estate broker prescribed in that paragraph carries out on the dwelling house prescribed in that paragraph (limited to one that the real estate broker acquired within two years before the acquisition referred to in that paragraph), which satisfies the requirement that the total amount of the costs required for that work is the amount equivalent to 20 percent of the amount of consideration for the transfer of that dwelling house to the individual referred to in that paragraph (or, in the case where that amount exceeds 3,000,000 yen, 3,000,000 yen) or more, and other requirements specified by Cabinet Order.
第七十五条(住宅取得資金の貸付け等に係る抵当権の設定登記の税率の軽減)
In the case where an individual has newly built a dwelling house (including, in the case where the individual has extended a house within that period and the house after that extension falls under the category of a dwelling house, that extension; hereinafter the same applies in this Article), or has acquired a dwelling house that has not been used since its construction or a dwelling house that has been used since its construction that is specified by Cabinet Order, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, when a loan of funds (including a guarantee of obligations relating to a loan) is made for the new construction or acquisition of that dwelling house (hereinafter referred to as the "new construction, etc. of a dwelling house" in this Article), or when the payment of consideration is made by the installment payment method, the rate of registration and license tax on the registration of creation of a mortgage on that dwelling house that the person specified in each of the following items receives in order to secure the claim listed in that item relating to that loan or those installment payments is 1/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction, etc. of that dwelling house pursuant to the provisions of Order of the Ministry of Finance:
個人が、昭和五十九年四月一日から令和九年三月三十一日までの間に住宅用家屋の新築(当該期間内に家屋につき増築をし、当該増築後の家屋が住宅用家屋に該当する場合における当該増築を含む。以下この条において同じ。)をし、又は建築後使用されたことのない住宅用家屋若しくは建築後使用されたことのある住宅用家屋のうち政令で定めるものの取得をし、当該個人の居住の用に供した場合において、これらの住宅用家屋の新築又は取得(以下この条において「住宅用家屋の新築等」という。)をするための資金の貸付け(貸付けに係る債務の保証を含む。)が行われるとき、又は対価の支払が賦払の方法により行われるときは、その貸付け又はその賦払金に係る債権で次の各号に掲げるものを担保するために当該各号に定める者が受けるこれらの住宅用家屋を目的とする抵当権の設定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住宅用家屋の新築等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、千分の一とする。
a claim relating to a loan of funds for the new construction, etc. of a dwelling house: the person who made the loan relating to that claim;
住宅用家屋の新築等をするための資金の貸付けに係る債権 当該債権に係る貸付けを行つた者
a right to reimbursement based on a guarantee of obligations relating to a loan of funds for the new construction, etc. of a dwelling house: the person who provided that guarantee of obligations;
住宅用家屋の新築等をするための資金の貸付けに係る債務の保証に基づく求償権 当該債務の保証を行つた者
a claim relating to installment payments in the case where the payment of consideration for the new construction, etc. of a dwelling house is made by the installment payment method: the person who received the payment of that consideration by that installment payment method;
住宅用家屋の新築等をするための対価の支払が賦払の方法により行われる場合における当該賦払金に係る債権 当該賦払の方法により当該対価の支払を受けた者
a loan claim relating to a loan of funds for the new construction, etc. of a dwelling house that the Japan Housing Finance Agency has acquired from a financial institution through the business under Article 13, paragraph (1), item (i) of the Act on the Japan Housing Finance Agency, Independent Administrative Agency (Act No. 82 of 2005): the Japan Housing Finance Agency.
住宅用家屋の新築等をするための資金の貸付けに係る債権で独立行政法人住宅金融支援機構が独立行政法人住宅金融支援機構法(平成十七年法律第八十二号)第十三条第一項第一号の業務により金融機関から譲り受けた貸付債権 独立行政法人住宅金融支援機構
第七十六条(マンション再生事業の施行者等が受ける権利変換手続開始の登記等の免税)
Registration and license tax is not imposed on the following registrations that an implementer prescribed in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums (hereinafter referred to as the "Condominium Regeneration Facilitation Act" in this Article), a person who is to be granted Unit Ownership or a right to use the grounds of a post-regeneration condominium referred to in Article 58, paragraph (1), item (ii), (v) or (viii) of the Condominium Regeneration Facilitation Act, or a person who holds a right relating to the registration of a security interest, etc. referred to in item (xi) of that paragraph receives in connection with a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of the Condominium Regeneration Facilitation Act (limited to one specified by Cabinet Order as contributing to securing a good living environment) during the period from the date of enforcement of the Condominium Regeneration Facilitation Act to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance; provided, however, that, with respect to registration and license tax on the registration listed in item (iii), this does not apply to the part specified by Cabinet Order as the part corresponding to the portion of the value of the rights concerning the land referred to in that item acquired by the person who is to be granted the Unit Ownership or the right to use the grounds of that post-regeneration condominium that exceeds the value of the rights that person held with respect to that land before that condominium regeneration project was carried out.
マンションの再生等の円滑化に関する法律(以下この条において「円滑化法」という。)第二条第一項第十号に規定する施行者、円滑化法第五十八条第一項第二号、第五号若しくは第八号の再生後マンションの区分所有権若しくは敷地利用権を与えられることとなるもの又は同項第十一号の担保権等の登記に係る権利を有する者が、円滑化法の施行の日から令和十年三月三十一日までの間に、円滑化法第二条第一項第十号に規定するマンション再生事業(良好な居住環境の確保に資するものとして政令で定めるものに限る。)に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。ただし、第三号に掲げる登記に係る登録免許税にあつては、当該再生後マンションの区分所有権又は敷地利用権を与えられることとなるものが取得する同号の土地に関する権利の価額のうち当該マンション再生事業が行われる前に当該土地について有していた権利の価額を超える部分に対応する部分として政令で定めるものについては、この限りでない。
registration of commencement of rights conversion procedures prescribed in Article 55, paragraph (1) of the Condominium Regeneration Facilitation Act;
円滑化法第五十五条第一項に規定する権利変換手続開始の登記
registration of acquisition of Unit Ownership prescribed in Article 2, paragraph (1), item (xxx) of the Condominium Regeneration Facilitation Act (referred to as "Unit Ownership" in item (i) of the following paragraph and item (i) of paragraph (3)) or a right to use the grounds prescribed in item (xxxv) of paragraph (1) of that Article (referred to as a "right to use the grounds" in item (i) of the following paragraph and item (i) of paragraph (3)) of a pre-regeneration condominium prescribed in Article 7, item (ii) of the Condominium Regeneration Facilitation Act, or of a co-ownership interest in the grounds, etc. prescribed in Article 5, paragraph (2), item (ii) of the Condominium Regeneration Facilitation Act (referred to as a "co-ownership interest in the grounds, etc." in item (i) of the following paragraph) in a reconstruction site prescribed in item (xiii) of paragraph (1) of that Article, which is acquired by an association prescribed in Article 5, paragraph (1) of the Condominium Regeneration Facilitation Act pursuant to the provisions of Article 15, paragraph (1) or Article 64, paragraph (1) or (3) of the Condominium Regeneration Facilitation Act;
registration necessary for rights concerning land after rights conversion prescribed in Article 74, paragraph (1) of the Condominium Regeneration Facilitation Act (excluding those acquired by a participating association member prescribed in Article 17 of the Condominium Regeneration Facilitation Act).
円滑化法第七十四条第一項に規定する権利変換後の土地に関する権利(円滑化法第十七条に規定する参加組合員が取得するものを除く。)について必要な登記
Registration and license tax is not imposed on the following registrations that an association prescribed in Article 109 of the Condominium Regeneration Facilitation Act receives in connection with a condominium, etc. sale project prescribed in Article 4, paragraph (2), item (vi) of the Condominium Regeneration Facilitation Act during the period from the date of enforcement of the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums (Act No. 80 of 2014) to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance:
円滑化法第百九条に規定する組合が、マンションの建替えの円滑化等に関する法律の一部を改正する法律(平成二十六年法律第八十号)の施行の日から令和十年三月三十一日までの間に、円滑化法第四条第二項第六号に規定するマンション等売却事業に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。
registration of acquisition of Unit Ownership or a right to use the grounds of a condominium, etc. to be sold prescribed in Article 4, paragraph (2), item (vii) of the Condominium Regeneration Facilitation Act, or of a co-ownership interest in the grounds, etc. in a site to be sold prescribed in Article 2, paragraph (1), item (xxiii) of the Condominium Regeneration Facilitation Act, which is acquired by an association prescribed in Article 109 of the Condominium Regeneration Facilitation Act pursuant to the provisions of Article 121, paragraph (1) of the Condominium Regeneration Facilitation Act;
registration of commencement of distribution money acquisition procedures prescribed in Article 140, paragraph (1) of the Condominium Regeneration Facilitation Act;
円滑化法第百四十条第一項に規定する分配金取得手続開始の登記
registration necessary for rights concerning a condominium, etc. to be sold and its site, or a site to be sold, prescribed in Article 150, paragraph (1) of the Condominium Regeneration Facilitation Act.
円滑化法第百五十条第一項に規定する売却等マンション及びその敷地又は売却敷地に関する権利について必要な登記
Registration and license tax is not imposed on the following registrations that an association prescribed in Article 163-2 of the Condominium Regeneration Facilitation Act receives in connection with a condominium removal project prescribed in Article 2, paragraph (1), item (xxv) of the Condominium Regeneration Facilitation Act during the period from April 1, 2026 to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance:
円滑化法第百六十三条の二に規定する組合が、令和八年四月一日から令和十年三月三十一日までの間に、円滑化法第二条第一項第二十五号に規定するマンション除却事業に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。
registration of acquisition of Unit Ownership or a right to use the grounds of a condominium to be removed prescribed in Article 2, paragraph (1), item (xxvi) of the Condominium Regeneration Facilitation Act, which is acquired by an association prescribed in Article 163-2 of the Condominium Regeneration Facilitation Act pursuant to the provisions of Article 163-14, paragraph (1) of the Condominium Regeneration Facilitation Act;
registration of commencement of compensation payment procedures prescribed in Article 163-33, paragraph (1) of the Condominium Regeneration Facilitation Act.
円滑化法第百六十三条の三十三第一項に規定する補償金支払手続開始の登記
Registration and license tax is not imposed on the following registrations that an association prescribed in Article 164 of the Condominium Regeneration Facilitation Act, a person who is to be granted a removal site share prescribed in Article 191, paragraph (1), item (ii) of the Condominium Regeneration Facilitation Act or a non-removal site share, etc. prescribed in item (v) of that paragraph, or a person who holds a right relating to the registration of a security interest, etc. referred to in item (x) of that paragraph receives in connection with a site division project prescribed in Article 2, paragraph (1), item (xxviii) of the Condominium Regeneration Facilitation Act during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020) to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance; provided, however, that, with respect to registration and license tax on the registration listed in item (ii), this does not apply to the part specified by Cabinet Order as the part corresponding to the amount equivalent to the difference referred to in Article 205 of the Condominium Regeneration Facilitation Act, out of the value of the rights concerning the land referred to in that item acquired by the person who is to be granted that removal site share or non-removal site share, etc.
円滑化法第百六十四条に規定する組合、円滑化法第百九十一条第一項第二号に規定する除却敷地持分若しくは同項第五号に規定する非除却敷地持分等を与えられることとなる者又は同項第十号の担保権等の登記に係る権利を有する者が、マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律(令和二年法律第六十二号)の施行の日から令和十年三月三十一日までの間に、円滑化法第二条第一項第二十八号に規定する敷地分割事業に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。ただし、第二号に掲げる登記に係る登録免許税にあつては、当該除却敷地持分又は非除却敷地持分等を与えられることとなる者が取得する同号の土地に関する権利の価額のうち円滑化法第二百五条の差額に相当する金額に対応する部分として政令で定めるものについては、この限りでない。
registration of commencement of site rights conversion procedures prescribed in Article 189, paragraph (1) of the Condominium Regeneration Facilitation Act;
円滑化法第百八十九条第一項に規定する敷地権利変換手続開始の登記
registration necessary for land and rights thereto after site rights conversion prescribed in Article 204, paragraph (1) of the Condominium Regeneration Facilitation Act.
円滑化法第二百四条第一項に規定する敷地権利変換後の土地及びその権利について必要な登記
第七十七条(農用地利用集積等促進計画に基づき農用地等を取得した場合の所有権の移転登記の税率の軽減)
In the case where a person engaged in agriculture who is specified by Cabinet Order has acquired, during the period from April 1, 1981 to March 31, 2028, agricultural land prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation or any other land specified by Cabinet Order, within an area specified by Cabinet Order, as provided for in the promotion plan for agricultural land use consolidation, etc. referred to in Article 18, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year on or after the date of public notice of that promotion plan for agricultural land use consolidation, etc. pursuant to the provisions of Order of the Ministry of Finance.
農業を営む者で政令で定めるものが、昭和五十六年四月一日から令和十年三月三十一日までの間に、農地中間管理事業の推進に関する法律第十八条第一項の農用地利用集積等促進計画の定めるところにより、政令で定める区域内において、農業経営基盤強化促進法第四条第一項第一号に規定する農用地その他の政令で定める土地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農用地利用集積等促進計画の公告の日以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、千分の十とする。
第七十七条の二(農地中間管理機構が農用地等を取得した場合の所有権の移転登記の税率の軽減)
In the case where a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services has acquired, during the period from April 1, 2014 to March 31, 2028, through a farmland sales, etc. business prescribed in Article 7, item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, agricultural land prescribed in Article 4, paragraph (1), item (i) of that Act or any other land specified by Cabinet Order, within an area specified by Cabinet Order, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, 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.
農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構が、平成二十六年四月一日から令和十年三月三十一日までの間に農業経営基盤強化促進法第七条第一号に規定する農地売買等事業により、政令で定める区域内において、同法第四条第一項第一号に規定する農用地その他の政令で定める土地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、千分の十とする。
第七十八条(信用保証協会等が受ける抵当権の設定登記等の税率の軽減)
With regard to the registration or recording of the creation of a mortgage (including an enterprise mortgage; the same applies in the following paragraph) that a credit guarantee association receives during the period from the day following the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to as the "1973 amending Act" in the following paragraph) to March 31, 2028 in order to secure claims relating to the business listed in the items of Article 20, paragraph (1) of the Credit Guarantee Association Act (Act No. 196 of 1953), the rate of registration and license tax on that registration or recording is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act.
With regard to the registration or recording of the creation of a mortgage that a corporation listed in each of the following items receives during the period from the day following the date of enforcement of the 1973 amending Act to March 31, 2028 in order to secure claims relating to the business or project specified in that item, the rate of registration and license tax on that registration or recording is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act:
昭和四十八年改正法の施行の日の翌日から令和十年三月三十一日までの間に次の各号に掲げる法人が当該各号に定める業務又は事業に係る債権を担保するために受ける抵当権の設定の登記又は登録については、その登記又は登録に係る登録免許税の税率は、登録免許税法第九条の規定にかかわらず、千分の二とする。
an agricultural credit guarantee association: the business listed in Article 8, paragraph (1), item (i) of the Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961);
農業信用基金協会 農業信用保証保険法(昭和三十六年法律第二百四号)第八条第一項第一号に掲げる業務
the Agriculture, Forestry and Fisheries Credit Foundations: the business listed in Article 12, paragraph (1), item (v) of the Act on the Agriculture, Forestry and Fisheries Credit Foundations, Independent Administrative Agency (Act No. 128 of 2002) (including the business listed in Article 6, paragraph (1), item (iii) of the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 51 of 1979), which is to be performed for the time being pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on the Agriculture, Forestry and Fisheries Credit Foundations, Independent Administrative Agency);
独立行政法人農林漁業信用基金 独立行政法人農林漁業信用基金法(平成十四年法律第百二十八号)第十二条第一項第五号に掲げる業務(同法附則第二条の規定により当分の間行うこととされている林業経営基盤の強化等の促進のための資金の融通等に関する暫定措置法(昭和五十四年法律第五十一号)第六条第一項第三号に掲げる業務を含む。)
a fishery credit guarantee association: the business listed in Article 4, paragraph (1), item (i) of the Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952);
漁業信用基金協会 中小漁業融資保証法(昭和二十七年法律第三百四十六号)第四条第一項第一号に掲げる業務
the central federation prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Stabilization of Sake Brewing Industry, etc. (Act No. 77 of 1970): the project listed in Article 3, paragraph (1), item (i) of that Act.
清酒製造業等の安定に関する特別措置法(昭和四十五年法律第七十七号)第二条第三項に規定する中央会 同法第三条第一項第一号に掲げる事業
Article 79Reduction of Tax Rates for Registrations Made Under Recommendations, etc.
第七十九条(勧告等によつてする登記の税率の軽減)
In the case where a registration is received with respect to any of the following matters, if that matter has been carried out under a recommendation or instruction based on the provisions of laws and regulations by an administrative organ as being urgently necessary in order to contribute to the sound development of the Japanese economy, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of that recommendation or instruction pursuant to the provisions of Cabinet Order:
次に掲げる事項について登記を受ける場合において、当該事項が、日本経済の健全な発展に資するため緊急に必要なものとして行政機関の法令の規定に基づく勧告又は指示によつてされたものであるときは、当該登記に係る登録免許税の税率は、政令で定めるところにより当該勧告又は指示があつた日から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、次の各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
incorporation of a stock company or increase in the amount of its stated capital (excluding those listed in the following item and item (iii)): 5/1,000;
incorporation of a stock company or increase in the amount of its stated capital through a merger: 1/1,000 (or, for the part corresponding to the amount of stated capital that exceeds the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger, respectively, 5/1,000);
合併による株式会社の設立又は資本金の額の増加 千分の一(それぞれ資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものを超える資本金の額に対応する部分については、千分の五)
incorporation of a stock company or increase in the amount of its stated capital through a company split: 5/1,000;
分割による株式会社の設立又は資本金の額の増加 千分の五
acquisition of ownership of real property or a ship in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding that listed in the following item): the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
法人の設立、資本金若しくは出資金の額の増加又は事業に必要な資産の譲受けの場合における不動産又は船舶の所有権の取得(次号に掲げるものを除く。) イ又はロに掲げる事項の区分に応じイ又はロに定める割合
acquisition of ownership of real property: 16/1,000;
不動産の所有権の取得 千分の十六
acquisition of ownership of a ship: 23/1,000;
船舶の所有権の取得 千分の二十三
acquisition of ownership of real property or a ship through a merger: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).
合併による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
acquisition of ownership of real property: 3/1,000;
不動産の所有権の取得 千分の三
acquisition of ownership of a ship: 3/1,000.
船舶の所有権の取得 千分の三
第八十条(認定事業再編計画等に基づき行う登記の税率の軽減)
In the case where a registration is received with respect to any of the following matters, if that matter relates to the certification under Article 23, paragraph (1) or Article 24, paragraph (1) of the Act on Strengthening Industrial Competitiveness relating to a certified business restructuring plan prescribed in Article 24, paragraph (2) of that Act (limited to one that contains a statement concerning business restructuring prescribed in Article 2, paragraph (17) of that Act that is specified by Cabinet Order) (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 15 of the Shipbuilding Act (Act No. 129 of 1950) or Article 17, paragraph (1), (2), (4) or (5) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), and relates to those certifications granted during the period from the date of enforcement of the Act on Strengthening Industrial Competitiveness to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:
次に掲げる事項について登記を受ける場合において、当該事項が、産業競争力強化法第二十四条第二項に規定する認定事業再編計画(同法第二条第十七項に規定する事業再編のうち政令で定めるものについて記載があるものに限る。)に係る同法第二十三条第一項又は第二十四条第一項の認定(造船法(昭和二十五年法律第百二十九号)第十五条の規定又は食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十七条第一項、第二項、第四項若しくは第五項の規定により当該認定があつたものとみなされる場合における当該認定を含む。)に係るものであつて産業競争力強化法の施行の日から令和九年三月三十一日までの間にされたこれらの認定に係るものであるときは、当該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これらの認定の日から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、次の各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
incorporation of a stock company or increase in the amount of its stated capital (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order, and those listed in the following item and item (iii)): 3.5/1,000;
incorporation of a stock company or increase in the amount of its stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);
合併による株式会社の設立又は資本金の額の増加 イ又はロに掲げる部分の区分に応じイ又はロに定める割合
the part corresponding to the amount of stated capital up to the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger: 1/1,000;
資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものに達するまでの資本金の額に対応する部分 千分の一
the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order): 3.5/1,000;
イに掲げる部分以外の部分(これらの認定により増加した資本金の額として政令で定めるところにより計算した金額のうち三千億円を超える部分を除く。) 千分の三・五
incorporation of a stock company or increase in the amount of its stated capital through a company split (excluding the part exceeding 300 billion yen of the amount calculated as the amount of stated capital increased through those certifications pursuant to the provisions of Cabinet Order): 5/1,000;
分割による株式会社の設立又は資本金の額の増加(これらの認定により増加した資本金の額として政令で定めるところにより計算した金額のうち三千億円を超える部分を除く。) 千分の五
acquisition of ownership of real property or a ship in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding those listed in the following item and item (vi)): the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
acquisition of ownership of real property: 16/1,000;
不動産の所有権の取得 千分の十六
acquisition of ownership of a ship: 23/1,000;
船舶の所有権の取得 千分の二十三
acquisition of ownership of real property or a ship through a merger: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
合併による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
acquisition of ownership of real property: 2/1,000;
不動産の所有権の取得 千分の二
acquisition of ownership of a ship: 3/1,000;
船舶の所有権の取得 千分の三
acquisition of ownership of real property or a ship through a company split: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).
分割による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
acquisition of ownership of real property: 4/1,000;
不動産の所有権の取得 千分の四
acquisition of ownership of a ship: 23/1,000.
船舶の所有権の取得 千分の二十三
In the case where a certified special business restructuring business operator referred to in Article 46-2 of the Act on Strengthening Industrial Competitiveness that implements the special business restructuring prescribed in that Article receives a registration with respect to any of the following matters, if that matter relates to the certification under Article 24-2, paragraph (1) or Article 24-3, paragraph (1) of that Act relating to a certified special business restructuring plan prescribed in Article 24-3, paragraph (2) of that Act (limited to one that contains a statement concerning business restructuring prescribed in Article 2, paragraph (17) of that Act that is specified by Cabinet Order), and relates to those certifications granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within two years from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:
産業競争力強化法第四十六条の二に規定する特別事業再編を実施する同条の認定特別事業再編事業者が、次に掲げる事項について登記を受ける場合において、当該事項が、同法第二十四条の三第二項に規定する認定特別事業再編計画(同法第二条第十七項に規定する事業再編のうち政令で定めるものについて記載があるものに限る。)に係る同法第二十四条の二第一項又は第二十四条の三第一項の認定に係るものであつて新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律(令和六年法律第四十五号)の施行の日から令和九年三月三十一日までの間にされたこれらの認定に係るものであるときは、当該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これらの認定の日から二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、次の各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
increase in the amount of stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);
合併による資本金の額の増加 イ又はロに掲げる部分の区分に応じイ又はロに定める割合
the part corresponding to the amount of stated capital up to the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital increased through the merger: 1/1,000;
合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものに達するまでの資本金の額に対応する部分 千分の一
the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 1.5/1,000;
イに掲げる部分以外の部分(これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。) 千分の一・五
increase in the amount of stated capital through a company split (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 3/1,000;
分割による資本金の額の増加(これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。) 千分の三
acquisition of ownership of real property or a ship in the case of acquisition by transfer of assets necessary for business: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
事業に必要な資産の譲受けの場合における不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
acquisition of ownership of real property: 12/1,000;
不動産の所有権の取得 千分の十二
acquisition of ownership of a ship: 18/1,000;
船舶の所有権の取得 千分の十八
acquisition of ownership of real property or a ship through a merger: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
合併による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
acquisition of ownership of real property: 1/1,000;
不動産の所有権の取得 千分の一
acquisition of ownership of a ship: 2/1,000;
船舶の所有権の取得 千分の二
acquisition of ownership of real property or a ship through a company split: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).
分割による不動産又は船舶の所有権の取得 イ又はロに掲げる事項の区分に応じイ又はロに定める割合
acquisition of ownership of real property: 1/1,000;
不動産の所有権の取得 千分の一
acquisition of ownership of a ship: 18/1,000.
船舶の所有権の取得 千分の十八
In the case where an individual has incorporated a stock company or a limited liability company within the area of a municipality (including a special ward) that has received the certification under Article 127, paragraph (1) or Article 128, paragraph (1) of the Act on Strengthening Industrial Competitiveness relating to a certified business startup support, etc. plan prescribed in Article 128, paragraph (2) of that Act, with support through a specified business startup support, etc. project prescribed in Article 2, paragraph (34) of that Act that is stated in that certified business startup support, etc. plan, the amount of registration and license tax on the registration of incorporation of that stock company or limited liability company is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the amount specified in each of the following items according to the category of company listed in those items, limited to a registration received during the period from the date of enforcement of that Act to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance:
個人が、産業競争力強化法第百二十八条第二項に規定する認定創業支援等事業計画に係る同法第百二十七条第一項又は第百二十八条第一項の認定を受けた市町村(特別区を含む。)の区域内において、当該認定創業支援等事業計画に記載された同法第二条第三十四項に規定する特定創業支援等事業による支援を受けて株式会社又は合同会社の設立をした場合には、当該株式会社又は合同会社の設立の登記に係る登録免許税の額は、財務省令で定めるところにより同法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、次の各号に掲げる会社の区分に応じ、当該各号に定める金額とする。
stock company: the amount calculated by multiplying the amount of stated capital of that stock company by 3.5/1,000 (or, in the case where that amount is less than 75,000 yen, 75,000 yen per application);
株式会社 当該株式会社の資本金の額に千分の三・五を乗じて計算した金額(当該金額が七万五千円に満たない場合には、申請件数一件につき七万五千円)
limited liability company: the amount calculated by multiplying the amount of stated capital of that limited liability company by 3.5/1,000 (or, in the case where that amount is less than 30,000 yen, 30,000 yen per application).
合同会社 当該合同会社の資本金の額に千分の三・五を乗じて計算した金額(当該金額が三万円に満たない場合には、申請件数一件につき三万円)
In the case where a selected business operator prescribed in Article 63, paragraph (2), item (vii) of the Act on Facilitation of Information Processing (Act No. 90 of 1970) who has been selected pursuant to the provisions of Article 65 of that Act receives a registration of an increase in the amount of stated capital (excluding an increase in the amount of stated capital through a merger and an increase in the amount of stated capital through a company split), if that increase in the amount of stated capital relates to a selected implementation plan prescribed in Article 67, paragraph (1), item (i) of that Act, the rate of registration and license tax on that registration is 3.5/1,000, 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 Facilitation of Information Processing and the Act on Special Accounts (Act No. 30 of 2025) to March 31, 2027 pursuant to the provisions of Order of the Ministry of Finance.
情報処理の促進に関する法律(昭和四十五年法律第九十号)第六十五条の規定により選定された同法第六十三条第二項第七号に規定する選定事業者が、資本金の額の増加(合併による資本金の額の増加及び分割による資本金の額の増加を除く。)について登記を受ける場合において、当該資本金の額の増加が、同法第六十七条第一項第一号に規定する選定実施計画に係るものであるときは、当該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情報処理の促進に関する法律及び特別会計に関する法律の一部を改正する法律(令和七年法律第三十号)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、千分の三・五とする。
Article 80-2Reduction of Tax Rates for Registrations Made Under Management Strengthening Plans, etc.
第八十条の二(経営強化計画等に基づき行う登記の税率の軽減)
In the case where a registration is received with respect to any of the matters listed in the following items, if that matter relates to a decision of the competent minister under the provisions of Article 5, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-2, paragraph (3) of that Act) or Article 17, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-3, paragraph (3) of that Act) of the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) relating to the management strengthening plan referred to in those provisions, or an approval of the competent minister under the provisions of Article 9, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-2, paragraph (3) of that Act) or Article 19, paragraph (1) (including as applied pursuant to the provisions of Article 34-9-3, paragraph (3) of that Act) of that Act relating to the management strengthening plan after change referred to in those provisions (limited to a decision or approval relating to that management strengthening plan or that management strengthening plan after change submitted by a financial institution, etc. prescribed in Article 2, paragraph (1) of that Act during the period from April 1, 2014 to March 31, 2031), or a certification of the competent minister under the provisions of Article 34-10, paragraph (3) or Article 34-11, paragraph (1) of that Act relating to the organizational restructuring, etc. implementation plan referred to in Article 34-10, paragraph (3) of that Act (limited to an organizational restructuring, etc. implementation plan in which the matters listed in paragraph (2), item (vii) of that Article are stated; hereinafter the same applies in this Article) or the organizational restructuring, etc. implementation plan after change referred to in Article 34-11, paragraph (1) of that Act (limited to a certification relating to that organizational restructuring, etc. implementation plan or that organizational restructuring, etc. implementation plan after change submitted by a financial institution, etc. prescribed in Article 34-10, paragraph (1) of that Act during the period from April 1, 2022 to March 31, 2031), the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of those items according to the category of the matters listed in those items, limited to a registration received within one year from the date of that decision or approval or that certification pursuant to the provisions of Order of the Ministry of Finance:
次の各号に掲げる事項について登記を受ける場合において、当該事項が、金融機能の強化のための特別措置に関する法律(平成十六年法律第百二十八号)第五条第一項(同法第三十四条の九の二第三項の規定により読み替えて適用される場合を含む。)若しくは第十七条第一項(同法第三十四条の九の三第三項の規定により読み替えて適用される場合を含む。)の経営強化計画に係るこれらの規定による主務大臣の決定若しくは同法第九条第一項(同法第三十四条の九の二第三項の規定により読み替えて適用される場合を含む。)若しくは第十九条第一項(同法第三十四条の九の三第三項の規定により適用される場合を含む。)の変更後の経営強化計画に係るこれらの規定による主務大臣の承認(平成二十六年四月一日から令和十三年三月三十一日までの間に同法第二条第一項に規定する金融機関等が提出した当該経営強化計画又は当該変更後の経営強化計画に係るものに限る。)又は同法第三十四条の十第三項の組織再編成等実施計画(当該組織再編成等実施計画において同条第二項第七号に掲げる事項が記載されているものに限る。以下この条において同じ。)若しくは同法第三十四条の十一第一項の変更後の組織再編成等実施計画に係るこれらの規定による主務大臣の認定(令和四年四月一日から令和十三年三月三十一日までの間に同法第三十四条の十第一項に規定する金融機関等が提出した当該組織再編成等実施計画又は当該変更後の組織再編成等実施計画に係るものに限る。)に係るものであるときは、当該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決定若しくは承認又は認定の日から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、当該各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
incorporation of a stock company or increase in the amount of its stated capital (excluding those listed in the following item and item (iii)): 3.5/1,000;
incorporation of a stock company or increase in the amount of its stated capital through a merger: 1/1,000 (or, for the part corresponding to the amount of stated capital that exceeds the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger, respectively, 3.5/1,000);
合併による株式会社の設立又は資本金の額の増加 千分の一(それぞれ資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものを超える資本金の額に対応する部分については、千分の三・五)
incorporation of a stock company or increase in the amount of its stated capital through a company split: 5/1,000;
分割による株式会社の設立又は資本金の額の増加 千分の五
acquisition of ownership of real property through a merger: 2/1,000;
合併による不動産の所有権の取得 千分の二
acquisition of ownership of real property through a company split: 4/1,000;
分割による不動産の所有権の取得 千分の四
acquisition of a mortgage in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding those listed in the following item and item (viii)): 1.5/1,000;
acquisition of a mortgage through a merger: 0.5/1,000;
合併による抵当権の取得 千分の〇・五
acquisition of a mortgage through a company split: 1/1,000.
分割による抵当権の取得 千分の一
第八十条の三(認定開発供給実施計画に基づき行う登記の税率の軽減)
In the case where a registration is received with respect to any of the following matters, if that matter relates to the certification under Article 13, paragraph (1) or Article 14, paragraph (1) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity relating to a certified development and supply implementation plan prescribed in Article 14, paragraph (3) of that Act, and relates to those certifications granted during the period from the date of enforcement of that Act to March 31, 2027, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:
次に掲げる事項について登記を受ける場合において、当該事項が、農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第十四条第三項に規定する認定開発供給実施計画に係る同法第十三条第一項又は第十四条第一項の認定に係るものであつて同法の施行の日から令和九年三月三十一日までの間にされたこれらの認定に係るものであるときは、当該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これらの認定の日から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、次の各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
incorporation of a stock company or increase in the amount of its stated capital (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications, and those listed in the following item and item (iii)): 3.5/1,000;
incorporation of a stock company or increase in the amount of its stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);
合併による株式会社の設立又は資本金の額の増加 イ又はロに掲げる部分の区分に応じイ又はロに定める割合
the part corresponding to the amount of stated capital up to the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger: 1/1,000;
資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものに達するまでの資本金の額に対応する部分 千分の一
the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 3.5/1,000;
イに掲げる部分以外の部分(これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。) 千分の三・五
incorporation of a stock company or increase in the amount of its stated capital through a company split (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 5/1,000;
分割による株式会社の設立又は資本金の額の増加(これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。) 千分の五
acquisition of ownership of real property in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding those listed in the following item and item (vi)): 16/1,000;
acquisition of ownership of real property through a merger: 2/1,000;
合併による不動産の所有権の取得 千分の二
acquisition of ownership of real property through a company split: 4/1,000.
分割による不動産の所有権の取得 千分の四
第八十一条(医療機関の開設者が再編計画に基づき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 the founder of a medical institution who has received the certification referred to in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989) (including the certification of a change under Article 13-5, paragraph (1) of that Act; hereinafter referred to as "certification of a realignment plan" in this Article) for a realignment plan (meaning a realignment plan prescribed in that paragraph; hereinafter the same applies in this Article) (limited to a person who received that certification of a realignment plan during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. to Promote the Securing of a System for Efficiently Providing High-Quality and Appropriate Medical Care (Act No. 49 of 2021) to March 31, 2028; the same applies in the following paragraph) has acquired land necessary for the project for reorganizing medical institutions stated in that realignment plan (meaning a project for reorganizing medical institutions prescribed in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities; the same applies in the following paragraph), the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, 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.
再編計画(地域における医療及び介護の総合的な確保の促進に関する法律(平成元年法律第六十四号)第十三条第一項に規定する再編計画をいう。以下この条において同じ。)の同項の認定(同法第十三条の五第一項の変更の認定を含む。以下この条において「再編計画の認定」という。)を受けた医療機関の開設者(良質かつ適切な医療を効率的に提供する体制の確保を推進するための医療法等の一部を改正する法律(令和三年法律第四十九号)附則第一条第二号に掲げる規定の施行の日から令和十年三月三十一日までの間に当該再編計画の認定を受けた者に限る。次項において同じ。)が、当該再編計画に記載された医療機関の再編の事業(地域における医療及び介護の総合的な確保の促進に関する法律第十三条第一項に規定する医療機関の再編の事業をいう。次項において同じ。)に必要な土地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、千分の十とする。
In the case where the founder of a medical institution who has received certification of a realignment plan has constructed a building necessary for the project for reorganizing medical institutions stated in the realignment plan, the rate of registration and license tax on the registration of preservation of ownership of that building is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that construction pursuant to the provisions of Order of the Ministry of Finance.
再編計画の認定を受けた医療機関の開設者が、再編計画に記載された医療機関の再編の事業に必要な建物の建築をした場合には、当該建物の所有権の保存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建築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、千分の二とする。
第八十一条の二(診療所の用に供する建物を建築した場合の所有権の保存登記等の税率の軽減)
In the case where the founder or administrator of a clinic (meaning a clinic prescribed in Article 1-5, paragraph (2) of the Medical Care Act; hereinafter the same applies in this paragraph) has, during the period from April 1, 2026 to March 31, 2028, constructed or acquired a building to be used for that clinic that is specified by Cabinet Order, in an area specified by Cabinet Order among the areas listed in Article 30-4, paragraph (2), item (ix)(a)(2) of that Act, the rate of registration and license tax on the registration of preservation or transfer of ownership of that building is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 2/1,000 for the registration of preservation of ownership and 10/1,000 for the registration of transfer of ownership, limited to a registration received within one year after that construction or acquisition pursuant to the provisions of Order of the Ministry of Finance.
診療所(医療法第一条の五第二項に規定する診療所をいう。以下この項において同じ。)の開設者又は管理者が、令和八年四月一日から令和十年三月三十一日までの間に同法第三十条の四第二項第九号イ(2)に掲げる区域のうち政令で定める区域において当該診療所の用に供する建物で政令で定めるものの建築又は取得をした場合には、当該建物の所有権の保存又は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建築又は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、所有権の保存の登記にあつては千分の二とし、所有権の移転の登記にあつては千分の十とする。
In the case where a person prescribed in the preceding paragraph has acquired, within the period prescribed in that paragraph, land to be used as the site of a building to which the provisions of that paragraph apply, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, 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.
第八十二条(特定国際船舶等の所有権の保存登記等の税率の軽減)
In the case where a person engaged in marine transportation business who is specified by Cabinet Order (hereinafter referred to as a "marine transportation business operator" in this Article) has, during the period from April 1, 2006 to March 31, 2027, built, based on a certified plan for introducing specified ships prescribed in Article 39-23 of the Marine Transportation Act (referred to as a "certified plan for introducing specified ships" in paragraph (3)), an international ship prescribed in Article 44-2 of that Act that is specified by Cabinet Order as having particularly high transport capacity (referred to as a "covered ship" in the following paragraph) and that falls under the category of a specified ship prescribed in Article 39-19, paragraph (1) of that Act (hereinafter referred to as a "specified international ship" in this paragraph and paragraph (3)), when it receives the registration of preservation of ownership of that specified international ship that has not been used for business, the rate of registration and license tax on the registration of preservation of ownership of that specified international ship is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance.
海上運送業を営む者で政令で定めるもの(以下この条において「海上運送事業者」という。)が、平成十八年四月一日から令和九年三月三十一日までの間に海上運送法第四十四条の二に規定する国際船舶のうち特に輸送能力の高いものとして政令で定めるもの(次項において「対象船舶」という。)で同法第三十九条の十九第一項に規定する特定船舶に該当するもの(以下この項及び第三項において「特定国際船舶」という。)を同法第三十九条の二十三に規定する認定特定船舶導入計画(第三項において「認定特定船舶導入計画」という。)に基づき建造した場合において、当該特定国際船舶で事業の用に供したことのないものの所有権の保存の登記を受けるときは、当該特定国際船舶の所有権の保存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期間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、千分の二とする。
In the case where a marine transportation business operator has acquired, within the period prescribed in the preceding paragraph, from a foreign corporation prescribed in Article 2, paragraph (1), item (ii), a covered ship specified by Cabinet Order as one whose navigational safety is ensured (hereinafter referred to as an "existing international ship" in this paragraph and the following paragraph), the rate of registration and license tax on the registration of preservation of ownership of that existing international ship is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance.
In the case where, within the period prescribed in paragraph (1), a loan of funds (including a guarantee of obligations relating to that loan) is made for the construction or acquisition of a specified international ship (limited to one to be built based on a certified plan for introducing specified ships) or an existing international ship that a marine transportation business operator builds or acquires, or in the case where the method of payment of consideration for that specified international ship or existing international ship is deferred payment, the rate of registration and license tax on the registration of creation of a mortgage on that specified international ship or existing international ship received in order to secure the claim relating to that loan or deferred payment (including a right to reimbursement relating to that guarantee) is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 2/1,000 for the registration of creation of a mortgage on a specified international ship and 3.5/1,000 for the registration of creation of a mortgage on an existing international ship, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance.
第一項に規定する期間内に、海上運送事業者が建造し、若しくは取得する特定国際船舶(認定特定船舶導入計画に基づき建造するものに限る。)若しくは既存国際船舶の建造若しくは取得のための資金の貸付け(当該貸付けに係る債務の保証を含む。)が行われる場合又はこれらの特定国際船舶若しくは既存国際船舶の対価の支払方法が延払いによる場合において、その貸付け又は延払いに係る債権(当該保証に係る求償権を含む。)を担保するために受けるこれらの特定国際船舶又は既存国際船舶を目的とする抵当権の設定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期間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、特定国際船舶を目的とする抵当権の設定の登記にあつては千分の二とし、既存国際船舶を目的とする抵当権の設定の登記にあつては千分の三・五とする。
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。
第八十三条(認定民間都市再生事業計画に基づき建築物を建築した場合の所有権の保存登記の税率の軽減)
In the case where a certified business operator prescribed in Article 23 of the Act on Special Measures concerning Urban Reconstruction (referred to as a "certified business operator" in the following paragraph) has, within five years from the date of the plan certification, constructed a building to be used for the specified private urban reconstruction project, based on a certified plan prescribed in Article 25 of that Act (limited to one that has received the certification of the Minister of Land, Infrastructure, Transport and Tourism under the provisions of Article 21, paragraph (1) or Article 24, paragraph (1) of that Act (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 25, paragraph (1) of the National Strategic Special Zones Act; hereinafter referred to as "plan certification" in this paragraph) during the period from April 1, 2007 to March 31, 2029, for which the application for that plan certification was made before the commencement of construction work relating to a specified private urban reconstruction project (meaning an urban reconstruction project prescribed in Article 25 of the Act on Special Measures concerning Urban Reconstruction that is specified by Cabinet Order; hereinafter the same applies in this Article) (or, for one that has received the certification of the Minister of Land, Infrastructure, Transport and Tourism under the provisions of Article 24, paragraph (1) of that Act, for which the application relating to the certification under Article 21, paragraph (1) of that Act was made before the commencement of construction work relating to the specified private urban reconstruction project, and the application relating to the certification of the change under Article 24, paragraph (1) of that Act was made before the commencement of construction work relating to the specified private urban reconstruction project (limited to the part relating to that change)); referred to as a "certified private urban renaissance project plan" in the following paragraph), the rate of registration and license tax on the registration of preservation of ownership of that building is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that construction pursuant to the provisions of Order of the Ministry of Finance.
都市再生特別措置法第二十三条に規定する認定事業者(次項において「認定事業者」という。)が、同法第二十五条に規定する認定計画(平成十九年四月一日から令和十一年三月三十一日までの間に同法第二十一条第一項又は第二十四条第一項の規定による国土交通大臣の認定(国家戦略特別区域法第二十五条第一項の規定により当該認定があつたものとみなされる場合における当該認定を含む。以下この項において「計画認定」という。)を受けたもののうち、当該計画認定の申請が特定民間都市再生事業(都市再生特別措置法第二十五条に規定する都市再生事業のうち政令で定めるものをいう。以下この条において同じ。)に係る工事着手前に行われたもの(同法第二十四条第一項の規定による国土交通大臣の認定を受けたものにあつては、同法第二十一条第一項の認定に係る申請が特定民間都市再生事業に係る工事着手前に行われ、かつ、同法第二十四条第一項の変更の認定に係る申請が特定民間都市再生事業(当該変更に係る部分に限る。)に係る工事着手前に行われたもの)に限る。次項において「認定民間都市再生事業計画」という。)に基づき当該計画認定の日から五年以内に当該特定民間都市再生事業の用に供する建築物の建築をした場合には、当該建築物の所有権の保存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建築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、千分の三・五とする。
In the case where a certified business operator has constructed, based on a certified private urban renaissance project plan (including a development plan prescribed in Article 19-10, paragraph (2) of the Act on Special Measures concerning Urban Reconstruction that has been published within the period referred to in the preceding paragraph pursuant to the provisions of Article 19-2, paragraph (11) of that Act; hereinafter the same applies in this paragraph), a building to be used for a specified private urban reconstruction project within a specified urgent urban renewal area prescribed in Article 2, paragraph (5) of that Act (limited to construction carried out within five years (or, for a specified private urban reconstruction project specified by Cabinet Order, within seven years) from the date of the certification of the Minister of Land, Infrastructure, Transport and Tourism under the provisions of Article 21, paragraph (1) or Article 24, paragraph (1) of that Act (including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 19-10, paragraph (2) of that Act or Article 25, paragraph (1) of the National Strategic Special Zones Act)), the rate of registration and license tax on the registration of preservation of ownership of that building is 1.5/1,000 (or, for the registration of preservation of ownership of a building constructed based on a certified private urban renaissance project plan for which that certification is received during the period from April 1, 2012 to March 31, 2029, 2/1,000), notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that construction pursuant to the provisions of Order of the Ministry of Finance.
認定事業者が、認定民間都市再生事業計画(前項の期間内に都市再生特別措置法第十九条の二第十一項の規定により公表された同法第十九条の十第二項に規定する整備計画を含む。以下この項において同じ。)に基づき同法第二条第五項に規定する特定都市再生緊急整備地域内に特定民間都市再生事業の用に供する建築物の建築(同法第二十一条第一項又は第二十四条第一項の規定による国土交通大臣の認定(同法第十九条の十第二項又は国家戦略特別区域法第二十五条第一項の規定により当該認定があつたものとみなされる場合における当該認定を含む。)の日から五年以内(特定民間都市再生事業のうち政令で定めるものについては、七年以内)にするものに限る。)をした場合には、当該建築物の所有権の保存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建築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、千分の一・五(平成二十四年四月一日から令和十一年三月三十一日までの間に当該認定を受ける認定民間都市再生事業計画に基づき建築をする建築物の所有権の保存の登記にあつては、千分の二)とする。
第八十三条の二(居住誘導区域等権利設定等促進計画に基づき不動産を取得した場合の所有権等の移転登記等の税率の軽減)
In the case where a person prescribed in Article 109-7, paragraph (2), item (i) of the Act on Special Measures concerning Urban Reconstruction has acquired, during the period from April 1, 2021 to March 31, 2029, ownership, superficies rights or rights of lease of land or a building prescribed in item (ii) of that paragraph, based on a promotion plan for establishment, etc. of rights in residence inducement areas, etc. prescribed in paragraph (1) of that Article, the rate of registration and license tax on the registration of transfer of ownership, or of creation of superficies rights or rights of lease, of that land or building is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 10/1,000 for the registration of transfer of ownership and 5/1,000 for the registration of creation of superficies rights or rights of lease, limited to a registration received within one year on or after the date of public notice under the provisions of Article 109-9 of that Act relating to that promotion plan for establishment, etc. of rights in residence inducement areas, etc. pursuant to the provisions of Order of the Ministry of Finance.
都市再生特別措置法第百九条の七第二項第一号に規定する者が、令和三年四月一日から令和十一年三月三十一日までの間に、同条第一項に規定する居住誘導区域等権利設定等促進計画に基づき、同条第二項第二号に規定する土地又は建物の所有権、地上権又は賃借権の取得をした場合には、当該土地又は建物の所有権の移転又は地上権若しくは賃借権の設定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居住誘導区域等権利設定等促進計画に係る同法第百九条の九の規定による公告があつた日以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、所有権の移転の登記にあつては千分の十とし、地上権又は賃借権の設定の登記にあつては千分の五とする。
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.
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.
第八十三条の四(認定鉄道事業再構築実施計画に基づき不動産を取得した場合の所有権等の移転登記の税率の軽減)
Where a railway business operator prescribed in Article 2, item (ii), (a) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 59 of 2007) (including a person deemed to have obtained the permission referred to in Article 3, paragraph (1) of the Railway Business Act pursuant to the provisions of Article 25, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 29-9 of that Act)) has acquired, under a certified railway business restructuring implementation plan prescribed in Article 24, paragraph (8) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (including as applied mutatis mutandis pursuant to Article 29-9 of that Act) (limited to a plan certified pursuant to the provisions of Article 24, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article (including as applied mutatis mutandis pursuant to Article 29-9 of that Act) and pursuant to Article 29-9 of that Act) during the period from April 1, 2024 to March 31, 2027), ownership, superficies rights, or rights of lease of land or buildings specified by Cabinet Order that are used for the passenger railway business referred to in Article 2, item (ix) of that Act pertaining to the railway business restructuring project prescribed in that item, the rate of registration and license tax on the registration of transfer of ownership, superficies rights, or rights of lease of that land or building is to be, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 10/1,000 for the registration of transfer of ownership and 5/1,000 for the registration of transfer of superficies rights or rights of lease, limited to registration received within one year from the date of that certification pursuant to the provisions of Order of the Ministry of Finance.
地域公共交通の活性化及び再生に関する法律(平成十九年法律第五十九号)第二条第二号イに規定する鉄道事業者(同法第二十五条第一項(同法第二十九条の九において準用する場合を含む。)の規定により鉄道事業法第三条第一項の許可を受けたものとみなされた者を含む。)が、地域公共交通の活性化及び再生に関する法律第二十四条第八項(同法第二十九条の九において準用する場合を含む。)に規定する認定鉄道事業再構築実施計画(令和六年四月一日から令和九年三月三十一日までの間に同法第二十四条第二項(同条第七項(同法第二十九条の九において準用する場合を含む。)及び同法第二十九条の九において準用する場合を含む。)の規定による認定を受けたものに限る。)に基づき同法第二条第九号に規定する鉄道事業再構築事業に係る同号の旅客鉄道事業の用に供する土地又は建物で政令で定めるものの所有権、地上権又は賃借権の取得をした場合には、当該土地又は建物の所有権、地上権又は賃借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認定の日から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、所有権の移転の登記にあつては千分の十とし、地上権又は賃借権の移転の登記にあつては千分の五とする。
第八十四条(新幹線鉄道の建設に係る不動産の所有権の移転登記等の免税)
Where a corporation designated by the Minister of Land, Infrastructure, Transport and Tourism, pursuant to the provisions of Article 6, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970), as the constructing entity prescribed in that paragraph for a specified construction line (meaning a construction line prescribed in Article 4, paragraph (1) of that Act that is set out in the basic plan prescribed in that paragraph and is specified by Cabinet Order) acquires ownership or superficies rights of land, or constructs a building, to be used for the railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act of a Shinkansen railway prescribed in Article 2 of that Act under the construction implementation plan for that specified construction line approved by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of Article 9, paragraph (1) of that Act, registration and license tax is not imposed on the registration of transfer of ownership or creation of superficies rights of that land or the registration of preservation of ownership of that building, limited to registration received within one year after that acquisition or construction pursuant to the provisions of Order of the Ministry of Finance.
特定建設線(全国新幹線鉄道整備法(昭和四十五年法律第七十一号)第四条第一項に規定する基本計画に定められた同項に規定する建設線のうち政令で定めるものをいう。)の同法第六条第一項に規定する建設主体として同項の規定により国土交通大臣が指名した法人が、同法第九条第一項の規定による国土交通大臣の認可を受けた当該特定建設線の工事実施計画に係る同法第二条に規定する新幹線鉄道の鉄道事業法第八条第一項に規定する鉄道施設の用に供する土地の所有権若しくは地上権の取得又は建物の建築をする場合には、当該土地の所有権の移転若しくは地上権の設定の登記又は当該建物の所有権の保存の登記については、財務省令で定めるところにより当該取得又は建築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。
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.
Article 84-2-2Tax Exemption for Registration of Transfer of Ownership, etc. Related to Inheritance
第八十四条の二の二(相続に係る所有権の移転登記等の免税)
Where an individual has acquired ownership of land by inheritance (including a bequest to an heir; the same applies hereinafter in this Article), if that individual dies before receiving the registration of transfer of ownership of that land by that inheritance, registration and license tax is not imposed on registration received during the period from April 1, 2018 to March 31, 2027 to make that individual the registered holder of ownership of that land.
個人が相続(相続人に対する遺贈を含む。以下この条において同じ。)により土地の所有権を取得した場合において、当該個人が当該相続による当該土地の所有権の移転の登記を受ける前に死亡したときは、平成三十年四月一日から令和九年三月三十一日までの間に当該個人を当該土地の所有権の登記名義人とするために受ける登記については、登録免許税を課さない。
Where an individual receives, during the period from the date of enforcement of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner to March 31, 2027, the registration of preservation of ownership of land (limited to registration received by an heir of the owner in the title section prescribed in Article 2, item (x) of the Real Property Registration Act (Act No. 123 of 2004)) or the registration of transfer of ownership of land by inheritance, if the value of the real property that is the tax base under Article 10, paragraph (1) of the Registration and License Tax Act for that registration is 1,000,000 yen or less, registration and license tax is not imposed on that registration.
個人が、所有者不明土地の利用の円滑化等に関する特別措置法の施行の日から令和九年三月三十一日までの間に、土地について所有権の保存の登記(不動産登記法(平成十六年法律第百二十三号)第二条第十号に規定する表題部所有者の相続人が受けるものに限る。)又は相続による所有権の移転の登記を受ける場合において、これらの登記に係る登録免許税法第十条第一項の課税標準たる不動産の価額が百万円以下であるときは、これらの登記については、登録免許税を課さない。
第八十四条の三(独立行政法人等の権利又は資産の承継に伴う登記等の免税)
Registration and license tax is not imposed on registration or recording pertaining to rights or assets in connection with succession, in the case where the Japan Housing Finance Agency succeeds to rights or succeeds to assets pursuant to the provisions of Article 3, paragraph (1) and Article 6, paragraph (3) of the Supplementary Provisions of the Act on the Japan Housing Finance Agency, Independent Administrative Agency.
独立行政法人住宅金融支援機構が独立行政法人住宅金融支援機構法附則第三条第一項及び第六条第三項の規定により権利を承継する場合又は資産を承継する場合におけるこれらの承継に伴う権利又は資産に係る登記又は登録については、登録免許税を課さない。
Registration and license tax is not imposed on the registration of incorporation received pursuant to the provisions of Article 10 of the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004) by East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited, and Honshu-Shikoku Bridge Expressway Company Limited (collectively referred to as a "Company" in this paragraph), or on registration or recording received by a Company in connection with the delivery of property for the investment made by the Japan Highway Public Corporation, the Metropolitan Expressway Public Corporation, the Hanshin Expressway Public Corporation, and the Honshu-Shikoku Bridge Authority pursuant to the provisions of Article 7 of that Act.
日本道路公団等民営化関係法施行法(平成十六年法律第百二号)第十条の規定により東日本高速道路株式会社、首都高速道路株式会社、中日本高速道路株式会社、西日本高速道路株式会社、阪神高速道路株式会社及び本州四国連絡高速道路株式会社(以下この項において「会社」と総称する。)が受ける設立の登記並びに同法第七条の規定により日本道路公団、首都高速道路公団、阪神高速道路公団及び本州四国連絡橋公団が行う出資に係る財産の給付に伴い会社が受ける登記又は登録については、登録免許税を課さない。
Registration and license tax is not imposed on registration that the Japan Railway Construction, Transport and Technology Agency (referred to as "the Agency" in the following paragraph) receives, based on the status as the person entitled to registration with regard to registration which it succeeds to pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002; referred to as the "Railway Construction and Transport Agency Act" in the following paragraph), in order to make the Japanese National Railways, the JNR Settlement Corporation prior to its dissolution pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation, or the Japan Railway Construction Public Corporation prior to its dissolution pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act the registered holder.
Registration and license tax is not imposed on registration in connection with the succession to rights that the Shinkansen Holding Organization prior to its dissolution pursuant to the provisions of Article 5, paragraph (1) of the Act on Transfer, etc. of Railway Facilities for Shinkansen (Act No. 45 of 1991) (referred to as the "Holding Organization" in this Article) succeeded to from the Japanese National Railways pursuant to the provisions of Article 22 of the Japanese National Railways Reform Act (Act No. 87 of 1986) prior to its amendment by Article 19 of the Supplementary Provisions of that Act, which the Agency receives in order to make the Holding Organization the registered holder, based on the status as the person entitled to registration with regard to that registration, which status the Railway Development Fund prior to its dissolution pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act on the Transportation Facilities Development Corporation (Act No. 83 of 1997; referred to as the "Transportation Facilities Development Corporation Act" in this Article) prior to its abolition by Article 14 of the Supplementary Provisions of the Railway Construction and Transport Agency Act (referred to as the "fund" in this Article) succeeded to from the Holding Organization pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Railway Development Fund Act (Act No. 46 of 1991) prior to its abolition by Article 15 of the Supplementary Provisions of the Transportation Facilities Development Corporation Act, which the Transportation Facilities Development Corporation prior to its dissolution pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act (referred to as the "Transportation Facilities Development Corporation" in this Article) succeeded to from the fund pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Transportation Facilities Development Corporation Act, and which the Agency further succeeded to from the Transportation Facilities Development Corporation pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act.
新幹線鉄道に係る鉄道施設の譲渡等に関する法律(平成三年法律第四十五号)第五条第一項の規定による解散前の新幹線鉄道保有機構(以下この条において「保有機構」という。)が同法附則第十九条の規定による改正前の日本国有鉄道改革法(昭和六十一年法律第八十七号)第二十二条の規定により日本国有鉄道から承継をした権利に係る当該承継に伴う登記であつて、機構法附則第十四条の規定による廃止前の運輸施設整備事業団法(平成九年法律第八十三号。以下この条において「事業団法」という。)附則第十五条の規定による廃止前の鉄道整備基金法(平成三年法律第四十六号)附則第四条第一項の規定により事業団法附則第七条第一項の規定による解散前の鉄道整備基金(以下この条において「基金」という。)が保有機構から承継をし、同項の規定により機構法附則第三条第一項の規定による解散前の運輸施設整備事業団(以下この条において「事業団」という。)が基金から承継をし、さらに、同項の規定により機構が事業団から承継をした当該登記に係る登記権利者としての地位に基づき機構が保有機構を登記名義人とするために受けるものについては、登録免許税を課さない。
第八十四条の四(自然災害の被災者等が新築又は取得をした建物に係る所有権の保存登記等の免税)
Registration and license tax is not imposed on the registration of preservation or transfer of ownership of a building specified by Cabinet Order that a victim of a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) who is specified by Cabinet Order, or an heir of that victim or any other person specified by Cabinet Order (referred to as a "disaster victim, etc." in that paragraph), has newly constructed or acquired in place of a building destroyed by that natural disaster or a building demolished because it was damaged by that natural disaster (referred to as a "destroyed building, etc." in that paragraph), limited to registration received during the period from the date on which that natural disaster occurred to the day on which five years have elapsed from that date pursuant to the provisions of Order of the Ministry of Finance.
Where a loan of funds (including a guarantee of an obligation pertaining to a loan; the same applies hereinafter in this paragraph and paragraph (2) of the following Article) is made for the new construction or acquisition of a building to which the provisions of the preceding paragraph apply, or where the payment of the consideration for it is made by the method of installment payments, registration and license tax is not imposed on the registration of the creation of a mortgage on that building received to secure the claim pertaining to that loan (including a right to reimbursement pertaining to that guarantee; the same applies hereinafter in this paragraph and paragraph (2) of that Article) or the claim pertaining to those installment payments, limited to registration received at the same time as the registration of preservation or transfer of ownership of that building.
第八十四条の五(自然災害の被災者等が被災代替建物に係る土地を取得した場合の所有権の移転登記等の免税)
Where a disaster victim, etc. of a natural disaster has acquired ownership, or superficies rights or rights of lease, of land to be used as the site of a building to which the provisions of paragraph (1) of the preceding Article apply (referred to as a "replacement building for a disaster-damaged building" in this paragraph), registration and license tax is not imposed on the registration of transfer of ownership, or of creation or transfer of superficies rights or rights of lease, of that land (limited to the part not exceeding the area specified by Cabinet Order in consideration of the floor area of the destroyed building, etc. pertaining to that replacement building for a disaster-damaged building and other circumstances), limited to registration received during the period from the date on which that natural disaster occurred to the day on which five years have elapsed from that date pursuant to the provisions of Order of the Ministry of Finance.
Where a loan of funds is made for the acquisition of ownership, or superficies rights or rights of lease, of land to which the provisions of the preceding paragraph apply, or where the payment of the consideration for it is made by the method of installment payments, registration and license tax is not imposed on the registration of the creation of a mortgage on that land received to secure the claim pertaining to that loan or the claim pertaining to those installment payments, limited to registration received at the same time as the registration of transfer of ownership, or of creation or transfer of superficies rights or rights of lease, of that land.
前項の規定の適用を受ける土地の所有権若しくは地上権若しくは賃借権の取得のための資金の貸付けが行われる場合又はその対価の支払が賦払の方法により行われる場合におけるその貸付けに係る債権又はその賦払金に係る債権を担保するために受ける当該土地を目的とする抵当権の設定の登記については、当該土地の所有権の移転又は地上権若しくは賃借権の設定若しくは移転の登記と同時に受けるものに限り、登録免許税を課さない。
第八十四条の五の二(地盤の液状化により被害を受けた土地に係る所有権の移転登記の免税)
Where, with regard to land specified by Cabinet Order as land damaged by soil liquefaction, a registration of subdivision has been made pursuant to the provisions of Article 20, paragraph (3) of the National Land Survey Act (Act No. 180 of 1951) in order to make the boundary of that land in a map prepared through a cadastral survey prescribed in Article 2, paragraph (5) of the National Land Survey Act based on a project plan established pursuant to the provisions of Article 6-3, paragraph (2) of the National Land Survey Act (including as applied with the replacement of terms pursuant to Article 4 of the Act on Special Measures concerning Promotion of National Land Survey (Act No. 143 of 1962)) the parcel boundary of that land (meaning a parcel boundary prescribed in Article 123, item (i) of the Real Property Registration Act), if the registered holder of ownership of other land adjacent to the land after that subdivision has acquired ownership of the land after that subdivision, registration and license tax is not imposed on the registration of transfer of ownership of the land after that subdivision, limited to registration received within one year after that subdivision pursuant to the provisions of Order of the Ministry of Finance.
地盤の液状化により被害を受けた土地として政令で定めるものについて、国土調査法(昭和二十六年法律第百八十号)第六条の三第二項(国土調査促進特別措置法(昭和三十七年法律第百四十三号)第四条の規定により読み替えて適用する場合を含む。)の規定により定められた事業計画に基づく国土調査法第二条第五項に規定する地籍調査により作成された地図における当該土地の境界を当該土地の筆界(不動産登記法第百二十三条第一号に規定する筆界をいう。)とするために国土調査法第二十条第三項の規定により分筆の登記がされた場合において、当該分筆後の土地に隣接する他の土地の所有権の登記名義人が当該分筆後の土地の所有権を取得したときは、当該分筆後の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分筆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。
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。
第八十四条の七(産業再生委員会等の委員の登記に係る課税の特例)
With regard to registration and license tax on the registration of the Industrial Revitalization Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 18, paragraph (1) (Registration) of the Industrial Revitalization Corporation Act (Act No. 27 of 2003)".
株式会社産業再生機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号(一)カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社産業再生機構法(平成十五年法律第二十七号)第十八条第一項(登記)の委員」とする。
With regard to registration and license tax on the registration of Japan Post Holdings Co., Ltd., the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 46, paragraph (1) (Registration) of the Postal Service Privatization Act (Act No. 97 of 2005)".
日本郵政株式会社の登記に係る登録免許税については、登録免許税法別表第一第二十四号(一)カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは郵政民営化法(平成十七年法律第九十七号)第四十六条第一項(登記)の委員」とする。
With regard to registration and license tax on the registration of the Regional Economy Vitalization Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 20, paragraph (1) (Registration) of the Act on Regional Economy Vitalization Corporation of Japan (Act No. 63 of 2009)".
株式会社地域経済活性化支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号(一)カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社地域経済活性化支援機構法(平成二十一年法律第六十三号)第二十条第一項(登記)の委員」とする。
With regard to registration and license tax on the registration of the Japan Investment Corporation, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 99, paragraph (1) (Registration of Committee Members) of the Act on Strengthening Industrial Competitiveness".
株式会社産業革新投資機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号(一)カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは産業競争力強化法第九十九条第一項(委員の登記)の委員」とする。
With regard to registration and license tax on the registration of the Agriculture, Forestry and Fisheries Growth Industrialization Support Corporation, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 19, paragraph (1) (Registration) of the Act on the Agriculture, Forestry and Fisheries Growth Industrialization Support Corporation (Act No. 83 of 2012)".
株式会社農林漁業成長産業化支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号(一)カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社農林漁業成長産業化支援機構法(平成二十四年法律第八十三号)第十九条第一項(登記)の委員」とする。
With regard to registration and license tax on the registration of Cool Japan Fund, Inc., the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 20, paragraph (1) (Registration) of the Act on Cool Japan Fund, Inc. (Act No. 51 of 2013)".
株式会社海外需要開拓支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号(一)カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社海外需要開拓支援機構法(平成二十五年法律第五十一号)第二十条第一項(登記)の委員」とする。
With regard to registration and license tax on the registration of the Private Finance Initiative Promotion Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 50, paragraph (1) (Registration) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999)".
株式会社民間資金等活用事業推進機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号(一)カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは民間資金等の活用による公共施設等の整備等の促進に関する法律(平成十一年法律第百十七号)第五十条第一項(登記)の委員」とする。
With regard to registration and license tax on the registration of the Japan Overseas Infrastructure Investment Corporation for Transport & Urban Development, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 21, paragraph (1) (Registration) of the Act on the Japan Overseas Infrastructure Investment Corporation for Transport & Urban Development (Act No. 24 of 2014)".
株式会社海外交通・都市開発事業支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号(一)カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社海外交通・都市開発事業支援機構法(平成二十六年法律第二十四号)第二十一条第一項(登記)の委員」とする。
With regard to registration and license tax on the registration of the Fund Corporation for the Overseas Development of Japan's ICT and Postal Services, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 21, paragraph (1) (Registration) of the Act on the Fund Corporation for the Overseas Development of Japan's ICT and Postal Services (Act No. 35 of 2015)".
株式会社海外通信・放送・郵便事業支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号(一)カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社海外通信・放送・郵便事業支援機構法(平成二十七年法律第三十五号)第二十一条第一項(登記)の委員」とする。
With regard to registration and license tax on the registration of the Japan Green Investment Corp. for Carbon Neutrality, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 36-21, paragraph (1) (Registration of Committee Members) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998)".
株式会社脱炭素化支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号(一)カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは地球温暖化対策の推進に関する法律(平成十年法律第百十七号)第三十六条の二十一第一項(委員の登記)の委員」とする。