Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Registration and License Tax
第二十四条（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 transfer of ownership of land sold by the State as prescribed in that paragraph 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 sold by the State as prescribed in Article 76, paragraph (1) of the Former Act 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を受け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、施行日前に国から旧法第七十六条第一項に規定する売渡しを受け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。
The provisions of Article 77-2, paragraph (2) of the New Act apply to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in that paragraph has a superficies right created for it on or after the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act had a superficies right created for it before the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph.
新法第七十七条の二第二項の規定は、同項に規定する森林整備法人が施行日以後に同項に規定する分収育林契約に係る土地につき地上権の設定を受ける場合の当該地上権の設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の二第二項に規定する森林整備法人が同項に規定する分収育林契約に係る土地につき地上権の設定を受けた場合の当該地上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 77-5 of the New Act apply to registration and license tax on the registration of preservation of ownership of land prescribed in that Article that an individual receives 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 of land prescribed in Article 77-5 of the Former Act that an individual received before the Effective Date.
新法第七十七条の五の規定は、個人が施行日以後に受ける同条に規定する土地の所有権の保存の登記に係る登録免許税について適用し、個人が施行日前に受けた旧法第七十七条の五に規定する土地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 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 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 enterprise prescribed in that Article acquired from a business cooperative, etc. prescribed in that Article before the Effective Date. 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, with regard to registration and license tax on that registration of that land or those buildings acquired by a small and medium sized enterprise prescribed in that Article during the period from the Effective Date to March 31, 1996, the provisions of that Article apply with the phrase "30/1,000" in that Article deemed 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 date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986; referred to as the "1986 Amendment Act" in the following item) came into effect to the day before the Effective Date | 25/1,000 |
| (ii) 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; hereinafter referred to as the "1980 Amendment Act" in this paragraph) came into effect to the day before the date on which the 1986 Amendment Act came into effect | 20/1,000 |
| (iii) land prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired 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, which is specified by Cabinet Order | 16/1,000 |
| (iv) land prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1978 Amendment Act came into effect, which is specified by Cabinet Order | 12/1,000 |
| (v) buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1980 Amendment Act came into effect, which are specified by Cabinet Order | 16/1,000 |
| (vi) land prescribed in Article 78-3, paragraph (2) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date | 25/1,000 |
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施行日から平成八年三月三十一日までの間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「千分の三十」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（昭和六十一年法律第十三号。次号において「昭和六十一年改正法」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項に規定する土地又は建物 | 千分の二十五 |
| 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。）の施行の日から昭和六十一年改正法の施行の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 | 千分の二十 |
| 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 | 千分の十六 |
| 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 | 千分の十二 |
| 五 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 | 千分の十六 |
| 六 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施行日前に取得した同項に規定する土地 | 千分の二十五 |
The provisions of Article 79 of the New Act apply to registration and license tax on the registration of preservation of ownership of, or the registration of the creation of a mortgage on, an ocean-going ship prescribed in paragraph (1) of that Article that is newly built on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for an ocean-going ship prescribed in Article 79, paragraph (1) of the Former Act that was newly built before the Effective Date.
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, item (iii) of the New Act apply to registration and license tax on the registration of the matters listed in that item that pertain 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 the matters listed in Article 81, item (iii) of the Former Act that pertain 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 82-2 of the New Act apply to registration and license tax on the registration of preservation of ownership of land prescribed in that Article that a corporation prescribed in that Article acquires 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 of land prescribed in Article 82-2 of the Former Act that a corporation prescribed in that Article acquired before the Effective Date.
新法第八十二条の二の規定は、同条に規定する法人が施行日以後に取得する同条に規定する土地の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧法第八十二条の二に規定する法人が取得した同条に規定する土地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 83, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph, carried out on or after the Effective Date with a loan of funds prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in Article 83, paragraph (1) of the Former Act, carried out before the Effective Date with a loan of funds prescribed in that paragraph.
新法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供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、施行日前に旧法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供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。
If a registration of real property prescribed in Article 84-3 of the New Act is one obtained during the period from April 1, 1994 through March 31, 1996, the provisions of that Article apply with the phrase "50 percent" in that Article deemed to be replaced with "40 percent".
新法第八十四条の三に規定する不動産の登記が平成六年四月一日から平成八年三月三十一日までの間に受けるものである場合については、同条中「百分の五十」とあるのは、「百分の四十」として、同条の規定を適用する。