①Registration 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.

②Registration 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.

③Registration 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.

④Registration 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.

①Registration 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.

②Where 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.

①Where 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.

②Where 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.

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.

①Where 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:

②The 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.

①With 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)".

②With 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)".

③With 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)".

④With 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".

⑤With 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)".

⑥With 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)".

⑦With 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)".

⑧With 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)".

⑨With 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)".

⑩With 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)".