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 that is sold or transferred without compensation by the State as prescribed in that paragraph on or after the Effective Date, and with regard to registration and license tax on those registrations for land that was sold or transferred without compensation by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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についてのこれら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 77-2, paragraph (1) of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership or rights of lease to farmland, pasture land or land suitable for development into farmland prescribed in that paragraph that a corporation prescribed in that paragraph purchases or borrows on or after the Effective Date, and with regard to registration and license tax on those registrations for farmland, pasture land or land suitable for development into farmland prescribed in that Article that a corporation prescribed in Article 77-2, paragraph (1) of the Former Act purchased or borrowed before the Effective Date, the provisions then in force continue to govern.
新法第七十七条の二第一項の規定は、同項に規定する法人が施行日以後に買入れ又は借受けをする同項に規定する農地、採草放牧地又は開発して農地とすることが適当な土地の所有権又は賃借権の移転又は設定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二第一項に規定する法人が買入れ又は借受けをした同条に規定する農地、採草放牧地又は開発して農地とすることが適当な土地についてのこれら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 that registration for land prescribed in Article 77-4, 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四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。
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 enterprise prescribed in that Article acquires from a business cooperative, etc. prescribed in that Article on or after the Effective Date, and with regard to 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 enterprise prescribed in that Article acquired from a business cooperative, etc. prescribed in that Article before the Effective Date, the provisions then in force continue to govern. In this case, if the land or buildings prescribed in Article 78-3 of the New Act fall under those listed in the left-hand column of the following table, with regard to registration and license tax on that registration of that land or those buildings that a small and medium sized enterprise prescribed in that Article acquires within the period listed in the middle column of that table, the provisions of that Article apply by deeming the phrase "25/1,000" in that Article to be replaced with 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 Effective Date of 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) to the day before the Effective Date | The period from the Effective Date to March 31, 1994 | 20/1,000 |
| (ii) Land 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 Effective Date of 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) to the day before the Effective Date of the 1980 Amendment Act, which is specified by Cabinet Order | The period from the Effective Date to March 31, 1994 | 16/1,000 |
| (iii) Land prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date of the 1978 Amendment Act, which is specified by Cabinet Order | The period from the Effective Date to March 31, 1994 | 12/1,000 |
| (iv) Buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date of the 1980 Amendment Act, which are specified by Cabinet Order | The period from the Effective Date to March 31, 1994 | 16/1,000 |
| (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 April 1, 1985 to the day before the Effective Date | The period from the Effective Date to March 31, 1987 | 20/1,000 |
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「千分の二十五」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 | 施行日から平成六年三月三十一日までの期間 | 千分の二十 |
| 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 | 施行日から平成六年三月三十一日までの期間 | 千分の十六 |
| 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 | 施行日から平成六年三月三十一日までの期間 | 千分の十二 |
| 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 | 施行日から平成六年三月三十一日までの期間 | 千分の十六 |
| 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昭和六十年四月一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 | 施行日から昭和六十二年三月三十一日までの期間 | 千分の二十 |
The provisions of Article 79 of the New Act apply to registration and license tax on the registration of preservation of ownership or the registration of the creation of a mortgage for ocean-going vessels prescribed in paragraph (1) of that Article that are newly built on or after the Effective Date, and with regard to registration and license tax on those registrations for ocean-going vessels prescribed in Article 79, paragraph (1) of the Former Act that were newly built before the Effective Date, the provisions then in force continue to govern.
新法第七十九条の規定は、施行日以後に新造される同条第一項に規定する外航船舶についての所有権の保存の登記又は抵当権の設定の登記に係る登録免許税について適用し、施行日前に新造された旧法第七十九条第一項に規定する外航船舶についてのこれら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 81, paragraph (1), item (iii) of the New Act apply to registration and license tax on the registration of matters listed in that item pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that is given on or after the Effective Date, and with regard to registration and license tax on the registration of matters listed in Article 81, paragraph (1), item (iii) of the Former Act pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that was given before the Effective Date, the provisions then in force continue to govern.
新法第八十一条第一項第三号の規定は、施行日以後にされる同項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第一項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項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。
With regard to registration and license tax on the registration of transfer of rights to real property pertaining to succession in the case where an agricultural cooperative or federation of agricultural cooperatives prescribed in Article 81-2 of the Former Act succeeded to rights prescribed in that Article before the Effective Date, the provisions then in force continue to govern.
旧法第八十一条の二に規定する農業協同組合又は農業協同組合連合会が施行日前に同条に規定する権利を承継した場合における当該承継に係る不動産の権利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 matters listed in the middle column of item (i) of the table in Article 82 of the Former Act relating to land or houses prescribed in that Article that a company listed in the left-hand column of that item acquired before the Effective Date, the provisions then in force continue to govern.
旧法第八十二条の表の第一号の上欄に掲げる会社が施行日前に取得した同条に規定する土地又は家屋に関する同号の中欄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。