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 76, paragraph (1) of the New Act on Special Measures Concerning Taxation 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 on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置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租税特別措置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 84, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that paragraph, or the registration of transfer of a superficies right on that land, that Central Japan Railway Company obtains 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 or buildings prescribed in Article 84, paragraph (2) of the Former Act on Special Measures Concerning Taxation, or the registration of transfer of a superficies right on that land, that a passenger railway company prescribed in that paragraph obtained before the Effective Date.
新租税特別措置法第八十四条第二項の規定は、東海旅客鉄道株式会社が施行日以後に受ける同項に規定する土地若しくは建物の所有権の移転の登記又は当該土地の地上権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十四条第二項に規定する旅客鉄道株式会社が受けた同項に規定する土地若しくは建物の所有権の移転の登記又は当該土地の地上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。