Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Registration and License Tax
第十八条（登録免許税の特例に関する経過措置）
With regard to registration and license tax on the registration of preservation of ownership of a house for residential use that the Japan Workers' Housing Association newly built on or before March 31, 1976 and that falls under the provisions of Article 74-2 of the Former Act, the provisions then in force continue to govern.
日本勤労者住宅協会が昭和五十一年三月三十一日以前に新築した住宅用の家屋で旧法第七十四条の二の規定に該当するものの所有権の保存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。
The provisions of Article 75 of the New Act apply to registration and license tax on the registration prescribed in that Article that the Pension Welfare Service Public Corporation receives on or after the Effective Date, and with regard to registration and license tax on that registration received before the Effective Date, the provisions then in force continue to govern.
新法第七十五条の規定は、年金福祉事業団が施行日以後に受ける同条に規定する登記に係る登録免許税について適用し、施行日前に受けた当該登記に係る登録免許税については、なお従前の例による。
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house falling under the provisions of Article 75-2 of the Former Act that a founder of a public medical institution or a social welfare corporation prescribed in that Article newly built or acquired on or before March 31, 1976, the provisions then in force continue to govern.
旧法第七十五条の二に規定する公的医療機関の開設者又は社会福祉法人が昭和五十一年三月三十一日以前に新築し、又は取得した同条の規定に該当する家屋の所有権の保存又は移転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。
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land that was sold or transferred without compensation by the State on or before March 31, 1976 and that falls under the provisions of Article 76 of the Former Act, the provisions of that Article remain in force. In this case, the phrase "for registration" in paragraph (1) of that Article is deemed to be replaced with "for registration, limited to registration received, as provided by Order of the Ministry of Finance, within one year from the date of enforcement of the 1976 Amendment Act (or, if there are unavoidable circumstances specified by Cabinet Order due to which registration cannot be made within one year, within the period specified by Cabinet Order; the same applies hereinafter in this Article)", and the phrase "registration" in paragraph (2) of that Article with "for registration received, as provided by Order of the Ministry of Finance, within one year from the date of enforcement of the 1976 Amendment Act, that registration".
昭和五十一年三月三十一日以前に国から売渡し又は譲与を受けた土地で旧法第七十六条の規定に該当するものの所有権の保存又は移転の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「登記については」とあるのは「登記については、大蔵省令で定めるところにより昭和五十一年改正法の施行の日以後一年以内（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。以下この条において同じ。）に登記を受けるものに限り」と、同条第二項中「登記を」とあるのは「登記で大蔵省令で定めるところにより昭和五十一年改正法の施行の日以後一年以内に受けるものについては、当該登記を」とする。
The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of agricultural land, etc. prescribed in paragraph (1) of that Article that is acquired on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of such agricultural land, etc. acquired before the Effective Date, the provisions then in force continue to govern.
新法第七十七条の四の規定は、施行日以後に取得する同条第一項に規定する農用地等の所有権の移転の登記に係る登録免許税について適用し、施行日前に取得した当該農用地等の所有権の移転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。
With regard to registration and license tax on the registration of creation of a mortgage received in order to secure claims relating to loans falling under the provisions of Article 77-6 or 77-7 of the Former Act that were made on or before March 31, 1976 to a person engaged in agriculture, forestry or fisheries prescribed in Article 77-6 of the Former Act, or to a person engaged in agriculture, forestry or fisheries or an organization prescribed in Article 77-7 of the Former Act, the provisions then in force continue to govern.
昭和五十一年三月三十一日以前に旧法第七十七条の六に規定する農林漁業者又は旧法第七十七条の七に規定する農林漁業者若しくは団体に対して行われたこれらの規定に該当する貸付け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に係る登録免許税については、なお従前の例による。
With regard to registration and license tax on the registration of transfer of ownership of forest land acquired through an exchange carried out on or before March 31, 1976 that falls under the provisions of Article 78 of the Former Act, the provisions of that Article remain in force. In this case, the phrase "registration of transfer of ownership" in that Article is deemed to be replaced with "registration of transfer of ownership received within one year from the date of enforcement of the 1976 Amending Act".
昭和五十一年三月三十一日以前に行われた交換により取得した林野で旧法第七十八条の規定に該当するものの所有権の移転の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「所有権の移転の登記」とあるのは、「所有権の移転の登記で昭和五十一年改正法の施行の日以後一年以内に登記を受けるもの」とする。
With regard to registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to certification under the provisions of Article 6, paragraph (2) of the Act on Special Measures for the Promotion of Small and Medium Sized Fisheries given during the period from April 1, 1972 to the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, where that registration is received within one year from the date of that certification, the provisions of that Article are to govern, with the phrase "during the period up to March 31, 1976 under that paragraph" in that Article deemed to be replaced with "during the period up to the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries under that paragraph".
昭和四十七年四月一日から漁業再建整備特別措置法の施行の日の前日までの間にされた中小漁業振興特別措置法第六条第二項の規定による認定に係る旧法第八十一条各号に掲げる事項についての登記で当該認定があつた日から一年以内に受けるものに係る登録免許税については、同条中「昭和五十一年三月三十一日までの間に同項」とあるのは、「漁業再建整備特別措置法の施行の日の前日までの間に同項」として、同条の規定の例による。
With regard to the application of the provisions of Article 81 of the New Act to registration and license tax on registration of the matters listed in the items of that Article relating to certification under the provisions of Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries given, within the period prescribed in paragraph (3) of the Supplementary Provisions of that Act, for a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which obtained the certification under that paragraph and which is deemed, pursuant to the provisions of paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, to be a small and medium sized fishery structural improvement plan prescribed in Article 5, paragraph (1) of that Act that has obtained certification under the provisions of that paragraph, the phrase "small and medium sized fishery structural improvement plan prescribed in Article 5, paragraph (1) that was certified pursuant to the provisions of that paragraph during the period from April 1, 1976 to March 31, 1978" in that Article is deemed to be replaced with "small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which has obtained certification under the provisions of that paragraph and which has been deemed, pursuant to the provisions of paragraph (3) of the Supplementary Provisions, to be a small and medium sized fishery structural improvement plan prescribed in Article 5, paragraph (1) of that Act that has obtained certification under the provisions of that paragraph", and the phrase "the date on which it was certified" with "the date on which it obtained certification under the provisions of that paragraph".
旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の規定による認定を受けた同項に規定する中小漁業構造改善計画とみなされるものについて同法附則第三項に規定する期間内にされた同法第十条第一項の規定による認定に係る新法第八十一条各号に掲げる事項についての登記に係る登録免許税に対する同条の規定の適用については、同条中「第五条第一項に規定する中小漁業構造改善計画で昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同項の規定により認定されたもの」とあるのは「附則第三項の規定により同法第五条第一項の規定による認定を受けた同項に規定する中小漁業構造改善計画とみなされた旧中小漁業振興特別措置法第四条の二第一項の規定による認定を受けている同項に規定する中小漁業構造改善計画」と、「その認定された日」とあるのは「同項の規定による認定を受けた日」とする。
With regard to registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to approval under the provisions of Article 14, paragraph (1) of the Act on Temporary Measures for the Promotion of Specified Electronic Industries and Specified Machinery Industries (Act No. 17 of 1971) given on or before March 31, 1976, where that registration is received within one year from the date of that approval, the provisions of that Article are to govern, with the phrase "given during the period up to March 31, 1977" in that Article deemed to be replaced with "given during the period up to March 31, 1976".
昭和五十一年三月三十一日以前にされた特定電子工業及び特定機械工業振興臨時措置法（昭和四十六年法律第十七号）第十四条第一項の規定による承認に係る旧法第八十一条各号に掲げる事項についての登記で当該承認があつた日から一年以内に受けるものに係る登録免許税については、同条中「昭和五十二年三月三十一日までの間にされた」とあるのは、「昭和五十一年三月三十一日までの間にされた」として、同条の規定の例による。
With regard to registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to the approval referred to in the preceding paragraph given during the period from April 1, 1976 to March 31, 1978 (limited to approval obtained by a corporation specified by Cabinet Order prescribed in Article 14, paragraph (2) of the Supplementary Provisions), where that registration is received within one year from the date of that approval, the provisions of that Article are to govern, with the phrase "(during the period from April 1, 1971 to March 31, 1977" in that Article deemed to be replaced with "(obtained by a corporation specified by Cabinet Order prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the 1976 Amending Act, and during the period from April 1, 1976 to March 31, 1978".
昭和五十一年四月一日から昭和五十三年三月三十一日までの間にされた前項の承認（附則第十四条第二項に規定する政令で定める法人が受けたものに限る。）に係る旧法第八十一条各号に掲げる事項についての登記で当該承認があつた日から一年以内に受けるものに係る登録免許税については、同条中「（昭和四十六年四月一日から昭和五十二年三月三十一日まで」とあるのは、「（昭和五十一年改正法附則第十四条第二項に規定する政令で定める法人が受けたものであり、かつ、昭和五十一年四月一日から昭和五十三年三月三十一日まで」として、同条の規定の例による。
With regard to registration and license tax on registration received by the Electric Power Development Co., Ltd. for an increase in capital it carried out on or before March 31, 1976 and for the preservation, creation or transfer of rights prescribed in Article 82, item (ii) of the Former Act that it acquired on or before that date, the provisions of that Article remain in force. In this case, the phrase "that registration" in that Article is deemed to be replaced with "that registration (for registration of the matters listed in item (ii), limited to registration received, as provided by Order of the Ministry of Finance, within one year from the date of enforcement of the 1976 Amending Act)".
電源開発株式会社が昭和五十一年三月三十一日以前に行つた資本の増加及び同日以前に取得した旧法第八十二条第二号に規定する権利の保存、設定又は移転について受ける登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「その登記」とあるのは、「その登記（第二号に掲げる事項についての登記にあつては、大蔵省令で定めるところにより昭和五十一年改正法の施行の日以後一年以内に受けるものに限る。）」とする。
With regard to registration and license tax on registration received by Japan Air Lines Co., Ltd., Nihon Aircraft Manufacturing Corporation, Tohoku Development Corporation, Japan Motor Terminal Co., Ltd. or the Okinawa Electric Power Company, Inc. for an increase in capital under Article 84 of the Former Act carried out on or before March 31, 1976, the provisions then in force continue to govern.
日本航空株式会社、日本航空機製造株式会社、東北開発株式会社、日本自動車ターミナル株式会社又は沖縄電力株式会社が昭和五十一年三月三十一日以前に行つた旧法第八十四条の資本の増加について受ける登記に係る登録免許税については、なお従前の例による。