Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Registration and License Tax
第二十六条（登録免許税の特例に関する経過措置）
The provisions of Article 73 of the New Act apply to registration and license tax on the registration of transfer of ownership of a house for residential use prescribed in 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 a house for residential use prescribed in Article 73 of the Former Act that was acquired before the Effective Date, the provisions then in force continue to govern.
新法第七十三条の規定は、施行日以後に取得する同条に規定する住宅用家屋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旧法第七十三条に規定する住宅用家屋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 pertaining to the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to land referred to in Article 77-2 of the Former Act in the case where an agricultural production corporation prescribed in that Article received, before the Effective Date, a capital contribution prescribed in that Article and used that land for its cultivation or livestock raising, the provisions then in force continue to govern.
旧法第七十七条の二に規定する農業生産法人が施行日前に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供した場合における当該土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に例る登録免許税については、なお従前の例による。
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-4, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, the provisions then in force continue to govern.
新法第七十七条の三の規定は、施行日以後に同条第一号に規定する協議、調停若しくはあつせん又は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これらの規定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一号に規定する協議、調停若しくはあつせん又は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したこれらの規定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, 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 carried out on or after the Effective Date, and with regard to 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 carried out before the Effective Date, the provisions then in force continue to govern.
新法第七十七条の四第一項の規定は、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。
The provisions of Article 77-4, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and with regard to registration and license tax on the registration of transfer of ownership of land that such a member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-5, paragraph (2) of the Former Act, the provisions then in force continue to govern.
新法第七十七条の四第二項の規定は、同項に規定する農住組合の組合員が施行日以後に同項に規定する交換分合により取得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、当該組合員が施行日前に旧法第七十七条の五第二項に規定する交換分合により取得した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。