1 article
Supplementary Provisions, Article 15Transitional Provisions Concerning Registration Tax
第十五条（登録税に関する経過規定）
The provisions of Article 75-2, paragraph (2) of the New Act apply to registration tax on the registration of the acquisition of a superficies right for the purpose of owning land or buildings, or of a right of lease of land, acquired on or after the Effective Date as a refund of capital contribution prescribed in that paragraph (including a distribution of residual assets due to dissolution).
新法第七十五条の二第二項の規定は、施行日以後に同項に規定する出資の払戻し（解散による残余財産の分配を含む。）として取得する土地又は建物の所有を目的とする地上権若しくは土地の賃借権の取得の登記に係る登録税について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.