①Registration 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.

②Registration 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:

③Registration 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:

④Registration 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.

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.

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.

①With 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.

②With 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:

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: