Supplementary Provisions, Article 33Transitional Measures Concerning Special Provisions on Registration and License Tax
第三十三条（登録免許税の特例に関する経過措置）
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the transfer or creation of the 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 by a gift prescribed in that Article that is made on or after January 1, 2002, and the provisions then in force continue to govern registration and license tax on the registration of the transfer or creation of the ownership of farmland, pasture land or quasi-farmland prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired by a gift prescribed in that Article that was made before that date.
新租税特別措置法第七十七条の規定は、平成十四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租税特別措置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 78-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights concerning real property acquired through a business transfer 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 rights concerning real property acquired through a business transfer prescribed in Article 78-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
新租税特別措置法第七十八条の二第一項の規定は、施行日以後に同項に規定する事業譲渡により取得する不動産に関する権利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租税特別措置法第七十八条の二第一項に規定する事業譲渡により取得した不動産に関する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。
The provisions of Article 80 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of paragraph (1) of that Article pertaining to a recommendation, instruction, certification or approval prescribed in that paragraph, or of the matters listed in the items of paragraph (2) of that Article pertaining to a certification prescribed in that paragraph, that is made 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 the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a recommendation, instruction, certification or approval prescribed in that paragraph, or of the matters listed in the items of paragraph (2) of that Article pertaining to a certification prescribed in that paragraph, that was made before the Effective Date.
新租税特別措置法第八十条の規定は、施行日以後にされる同条第一項に規定する勧告若しくは指示若しくは認定若しくは承認に係る同項各号に掲げる事項又は同条第二項に規定する認定に係る同項各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租税特別措置法第八十条第一項に規定する勧告若しくは指示若しくは認定若しくは承認に係る同項各号に掲げる事項又は同条第二項に規定する認定に係る同項各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 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of land used for a public construction project prescribed in Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation that is carried out under a license referred to in Article 2, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface (Act No. 57 of 1921) obtained on or after the Effective Date.
新租税特別措置法第八十三条第二項の規定は、公有水面埋立法（大正十年法律第五十七号）第二条第一項の免許を施行日以後に受けて行う新租税特別措置法第八十三条第二項に規定する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する。
With regard to registration and license tax on the registration of preservation of ownership of land used for a public construction project prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is carried out under a license referred to in Article 2, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface obtained before the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "has acquired the ownership of" in that paragraph is deemed to be replaced with "has obtained that license pertaining to", the phrase "after that acquisition" is deemed to be replaced with "after the acquisition of that land pertaining to that license", and the phrase "3/1,000" is deemed to be replaced with "1/1,000".
公有水面埋立法第二条第一項の免許を施行日前に受けて行われた旧租税特別措置法第八十三条第二項に規定する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、同項の規定は、なおその効力を有する。この場合において、同項中「の所有権の取得をした場合には、」とあるのは「に係る当該免許の取得をした場合には、当該免許に係る」と、「当該取得後」とあるのは「当該土地の取得後」と、「千分の三」とあるのは「千分の一」とする。
The provisions of Article 83-6, 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 real property that a certified core support organization prescribed in that paragraph acquires 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 real property that a certified core support organization prescribed in Article 83-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.
新租税特別措置法第八十三条の六第二項の規定は、施行日以後に同項に規定する認定中核的支援機関が取得する不動産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、施行日前に旧租税特別措置法第八十三条の六第二項に規定する認定中核的支援機関が取得した不動産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 83-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property that a specific purpose company prescribed in that paragraph acquires 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 rights to real property that a specific purpose company prescribed in Article 83-7 of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.
新租税特別措置法第八十三条の七第一項の規定は、施行日以後に同項に規定する特定目的会社が取得す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適用し、施行日前に旧租税特別措置法第八十三条の七に規定する特定目的会社が取得した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。
In the case where a corporation prescribed in Article 84, paragraph (1) of the Former Act on Special Measures Concerning Taxation has acquired, by March 31, 2007, the ownership of, or a superficies right on, land prescribed in that paragraph from the Japan Railway Construction, Transport and Technology Agency, the provisions of that paragraph remain in force. In this case, the phrase "Japan Railway Construction Public Corporation" in that paragraph is deemed to be replaced with "Japan Railway Construction, Transport and Technology Agency", the phrase "March 31, 2001" is deemed to be replaced with "March 31, 2007", and the phrase "creation of a superficies right" is deemed to be replaced with "creation or transfer of a superficies right".
旧租税特別措置法第八十四条第一項に規定する法人が、平成十九年三月三十一日までに独立行政法人鉄道建設・運輸施設整備支援機構から同項に規定する土地の所有権又は地上権を取得した場合には、同項の規定は、なおその効力を有する。この場合において、同項中「日本鉄道建設公団」とあるのは「独立行政法人鉄道建設・運輸施設整備支援機構」と、「平成十三年三月三十一日」とあるのは「平成十九年三月三十一日」と、「地上権の設定」とあるのは「地上権の設定若しくは移転」とする。