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Supplementary Provisions, Article 16Transitional Measures Concerning Registration and License Tax

第十六条(登録免許税に関する経過措置)

The provisions of Articles 72 through 74, Article 78-2 and Articles 79 through 80-2 of the New Act apply to registration and license tax on registrations made on or after the day following the Effective Date.

、及びの規定は、施行日の翌日以後の登記に係る登録免許税について適用する。

The provisions then in force continue to govern registration and license tax on registration of transfer of ownership of a house used as a dwelling that was acquired on or before March 31, 1969 and falls under the provisions of of the Former Act, and on registration of the creation of a mortgage on that house.

昭和四十四年三月三十一日以前に取得した住宅の用に供する家屋での規定に該当するものの所有権の移転の登記及び当該家屋についての抵当権の設定の登記に係る登録免許税については、なお従前の例による。

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