Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Registration and License Tax
第三十八条（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 prescribed in Article 74-2 of the Former Act that the Japan Workers' Housing Association newly built before the Effective Date, the provisions then in force continue to govern.
施行日前に日本勤労者住宅協会が新築した旧法第七十四条の二に規定する住宅用の家屋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 77 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership of farmland, pasture land or quasi-farmland prescribed in that Article, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made on or after January 1, 1996, and with regard to registration and license tax on the registration of transfer or creation of ownership of farmland, pasture land or quasi-farmland prescribed in Article 77 of the Former Act, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made before that date, the provisions then in force continue to govern.
新法第七十七条の規定は、平成八年一月一日以後に行われる同条に規定する贈与により取得する同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しく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、同日前に行われた旧法第七十七条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しく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 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 77-4, paragraph (2) 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二項の規定は、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二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 83, paragraph (2) of the New Act apply to registration and license tax on the registration of preservation of ownership of land to be used for a specified public construction project prescribed in that paragraph carried out with a loan prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of land to be used for a specified public construction project prescribed in Article 83, paragraph (2) of the Former Act carried out with a loan prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
新法第八十三条第二項の規定は、施行日以後に同項に規定する貸付けを受けて行う同項に規定する特定の公共的建設事業の用に供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、施行日前に旧法第八十三条第二項に規定する貸付けを受けて行う同項に規定する特定の公共的建設事業の用に供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。