Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Registration and License Tax
第二十条（登録免許税の特例に関する経過措置）
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale or transfer without compensation prescribed in that paragraph is received from the State on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale or transfer without compensation prescribed in Article 76, paragraph (1) of the Former Act was received from the State before the Effective Date.
新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受ける土地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適用し、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地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 for which a sale prescribed in Article 76, paragraph (3) of the Former Act was received from the State before the Effective Date, the provisions then in force continue to govern.
施行日前に国から旧法第七十六条第三項に規定する売渡しを受けた土地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 transfer of ownership of land prescribed in Article 77 of the Former Act acquired through an exchange prescribed in that Article conducted before the Effective Date, the provisions then in force continue to govern.
施行日前に行われた旧法第七十七条に規定する交換により取得した同条に規定する土地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。
The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in item (ii) of that Article acquired on or after the Effective Date through a project for promoting the establishment of use rights, etc. prescribed in that item, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, item (ii) of the Former Act acquired before the Effective Date through a project for promoting the establishment of use rights, etc. prescribed in that item.
新法第七十七条の四の規定は、施行日以後に同条第二号に規定する利用権設定等促進事業により取得する同号に規定する土地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、施行日前に旧法第七十七条の四第二号に規定する利用権設定等促進事業により取得した同号に規定する土地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。
The provisions of Article 77-5, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph conducted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-5, paragraph (1) of the Former Act acquired through exchange and consolidation prescribed in that paragraph conducted before the Effective Date.
新法第七十七条の五第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定する土地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、施行日前に行われた旧法第七十七条の五第一項に規定する交換分合により取得した同項に規定する土地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 the creation of a mortgage received to secure a claim arising from a loan falling under the provisions of Article 78 of the Former Act made before the Effective Date to a person engaged in agriculture, forestry or fisheries or an organization prescribed in that Article, the provisions then in force continue to govern.
施行日前に行われた旧法第七十八条に規定する農林漁業者又は団体に対する同条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。
The provisions of Article 78-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that Article that a small and medium sized business operator prescribed in that Article acquires on or after the Effective Date from a business cooperative, etc. prescribed in that Article, and the provisions then in force continue to govern registration and license tax on that registration for land or buildings prescribed in Article 78-3 of the Former Act that a small and medium sized business operator prescribed in that Article acquired before the Effective Date from a business cooperative, etc. prescribed in that Article. In this case, where the land or buildings prescribed in Article 78-3 of the New Act are those listed in the left-hand column of the following table, the provisions of that Article apply to registration and license tax on that registration for that land or those buildings that a small and medium sized business operator prescribed in that Article acquires within the period listed in the middle column of that table, with the phrase "16/1,000" in that Article read as the words listed in the right-hand column of that table.
| (i) land or buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; referred to as the "1980 Amendment Act" in this paragraph) came into effect to the day before the Effective Date | The period from the Effective Date to March 31, 1984 | 12/1,000 |
| (ii) land prescribed in Article 78-3, paragraph (1) of the New Act that is specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in the following item) came into effect to the day before the date on which the 1980 Amendment Act came into effect | The period from the Effective Date to March 31, 1984 | 9/1,000 |
| (iii) land prescribed in Article 78-3, paragraph (1) of the New Act that is specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1978 Amendment Act came into effect | The period from the Effective Date to March 31, 1984 | 6/1,000 |
| (iv) buildings prescribed in Article 78-3, paragraph (1) of the New Act that are specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1980 Amendment Act came into effect | The period from the Effective Date to March 31, 1984 | 9/1,000 |
| (v) land prescribed in Article 78-3, paragraph (2) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981) came into effect to the day before the Effective Date | The period from the Effective Date to March 31, 1983 | 12/1,000 |
新法第七十八条の三の規定は、施行日以後に同条に規定する中小企業者が同条に規定する事業協同組合等から取得する同条に規定する土地又は建物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、施行日前に旧法第七十八条の三に規定する中小企業者が同条に規定する事業協同組合等から取得した同条に規定する土地又は建物についての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。この場合において、新法第七十八条の三に規定する土地又は建物が次の表の上欄に掲げるものであるときは、同条に規定する中小企業者が同表の中欄に掲げる期間内に取得する当該土地又は建物の当該登記に係る登録免許税については、同条中「千分の十六」とあるのは、同表の下欄に掲げる字句に読み替えて同条の規定を適用する。
| 一 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下この項において「昭和五十五年改正法」という。）の施行の日から施行日の前日までの間に取得した同条第一項に規定する土地又は建物 | 施行日から昭和五十九年三月三十一日までの期間 | 千分の十二 |
| 二 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。次号において「昭和五十三年改正法」という。）の施行の日から昭和五十五年改正法の施行の日の前日までの間に取得した同項に規定する土地で政令で定めるもの | 施行日から昭和五十九年三月三十一日までの期間 | 千分の九 |
| 三 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十三年改正法の施行の日前に取得した同項に規定する土地で政令で定めるもの | 施行日から昭和五十九年三月三十一日までの期間 | 千分の六 |
| 四 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十五年改正法の施行の日前に取得した同項に規定する建物で政令で定めるもの | 施行日から昭和五十九年三月三十一日までの期間 | 千分の九 |
| 五 新法第七十八条の三第二項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号）の施行の日から施行日の前日までの間に取得した同項に規定する土地 | 施行日から昭和五十八年三月三十一日までの期間 | 千分の十二 |
The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on the registration of matters listed in that item relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of matters listed in Article 81, item (iii) of the Former Act relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that was given before the Effective Date.
新法第八十一条第三号の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条に規定する勧告若しくは指示又は認定若しくは承認に係る同条第三号に掲げる事項について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 82 of the New Act apply to registration and license tax on the registration of matters listed in the items of the table in that Article concerning land or houses prescribed in that Article that are acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of matters listed in the items of Article 82 of the Former Act concerning land or houses prescribed in that Article that were acquired before the Effective Date.
新法第八十二条の規定は、施行日以後に取得する同条に規定する土地又は家屋に関する同条の表の各号に掲げる事項について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旧法第八十二条に規定する土地又は家屋に関する同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ついては、なお従前の例による。