Supplementary Provisions, Article 124Transitional Measures Concerning Special Provisions on Registration and License Tax
第百二十四条（登録免許税の特例に関する経過措置）
Unless otherwise provided, the provisions of Chapter V of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration or recording received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration or recording received before the Effective Date.
新租税特別措置法第五章の規定は、別段の定めがあるものを除くほか、施行日以後に受ける登記又は登録に係る登録免許税について適用し、施行日前に受けた登記又は登録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 the application of the provisions of paragraph (2) of Article 72 of the New Act on Special Measures Concerning Taxation in the case where a person who, before the Effective Date, received a provisional registration listed in Appended Table 1, item (1), (ix), (a) of the Former Registration and License Tax Act receives, on or after the Effective Date, a registration of transfer of ownership of the real property prescribed in paragraph (1) of that Article pursuant to the provisions of that paragraph based on that provisional registration, the phrases "1/1,000" and "5/1,000" in that Article are deemed to be replaced with "2/1,000".
施行日前に旧登録免許税法別表第一第一号（九）イに掲げる仮登記を受けた者が、新租税特別措置法第七十二条第一項に規定する不動産について、当該仮登記に基づき施行日以後に同項の規定により所有権の移転の登記を受ける場合における同条第二項の規定の適用については、同条中「千分の一」とあり、及び「千分の五」とあるのは、「千分の二」とする。
The provisions of paragraph (2) of Article 72 of the New Act on Special Measures Concerning Taxation do not apply to registration and license tax in the case where a person who, before the Effective Date, received a provisional registration listed in Appended Table 1, item (1), (ix), (b) of the Former Registration and License Tax Act receives, on or after the Effective Date, with respect to the real property prescribed in paragraph (1) of that Article and based on that provisional registration, a registration of preservation of ownership, a registration of the creation or sublease of, or a registration of transfer of, a superficies right, farming right, right of lease or quarrying right, a registration of a trust, or a registration of the separation of inherited property, pursuant to the provisions of that paragraph.
施行日前に旧登録免許税法別表第一第一号（九）ロに掲げる仮登記を受けた者が、新租税特別措置法第七十二条第一項に規定する不動産について、当該仮登記に基づき施行日以後に同項の規定により所有権の保存の登記、地上権、永小作権、賃借権若しくは採石権の設定、転貸若しくは移転の登記、信託の登記又は相続財産の分離の登記を受ける場合における登録免許税については、同条第二項の規定は、適用しない。
The provisions then in force continue to govern registration and license tax on a registration of transfer of ownership of a house for residential use prescribed in Article 73 of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
個人が施行日前に取得した旧租税特別措置法第七十三条に規定する住宅用家屋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。
With regard to registration and license tax on a registration of the transfer or creation of the ownership, or of the superficies right, farming right or right of lease, that a person prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation receives on or after the Effective Date with respect to the ownership of farmland, pasture land or quasi-farmland prescribed in that Article that the person acquired before the Effective Date by a gift prescribed in that Article, or with respect to a superficies right, farming right or right of lease existing on that farmland or pasture land, the provisions of that Article remain in force. In this case, the phrase "December 31, 2003" in that Article is deemed to be replaced with "March 31, 2003", and the phrase "18/1,000" is deemed to be replaced with "6/1,000".
旧租税特別措置法第七十七条に規定する者が、施行日前に同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に関し、施行日以後に受ける当該所有権又は地上権、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、同条の規定は、なおその効力を有する。この場合において、同条中「平成十五年十二月三十一日」とあるのは「平成十五年三月三十一日」と、「千分の十八」とあるのは「千分の六」とする。
With regard to registration and license tax on a registration of transfer of ownership that a person who has received the certification referred to in Article 3, paragraph (1) of the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 51 of 1979) receives on or after the Effective Date with respect to the ownership of land pertaining to a forest that the person acquired before the Effective Date through the mediation of the prefectural governor referred to in Article 77-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the provisions of that paragraph remain in force. In this case, the phrase "25/1,000" in that paragraph is deemed to be replaced with "8/1,000".
林業経営基盤の強化等の促進のための資金の融通等に関する暫定措置法（昭和五十四年法律第五十一号）第三条第一項の認定を受けた者が、施行日前に旧租税特別措置法第七十七条の三第二項の都道府県知事のあっせんにより取得した森林に係る土地の所有権に関し、施行日以後に受ける当該所有権の移転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「千分の二十五」とあるのは、「千分の八」とする。
With regard to registration and license tax on a registration of transfer of ownership that an agricultural mutual relief association receives on or after the Effective Date with respect to the ownership of real property that it acquired before the Effective Date through the succession to rights and obligations referred to in Article 78-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation or through the merger referred to in paragraph (6) of that Article, those provisions remain in force. In this case, in paragraph (5) of that Article, the phrase "March 31, 2004" is deemed to be replaced with "March 31, 2003" and the phrase "6/1,000" with "2/1,000", and in paragraph (6) of that Article, the phrase "2/1,000" is deemed to be replaced with "0.5/1,000".
農業共済組合が、施行日前に旧租税特別措置法第七十八条の二第五項の権利義務の承継又は同条第六項の合併により取得した不動産の所有権に関し、施行日以後に受ける当該所有権の移転の登記に係る登録免許税については、これらの規定は、なおその効力を有する。この場合において、同条第五項中「平成十六年三月三十一日」とあるのは「平成十五年三月三十一日」と、「千分の六」とあるのは「千分の二」と、同条第六項中「千分の二」とあるのは「千分の〇・五」とする。
If fishery cooperatives that received, before the Effective Date, the certification of the prefectural governor referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) have merged, the rate of registration and license tax on a registration of transfer of rights to real property or ships that the fishery cooperative surviving the merger or the fishery cooperative established through the merger acquired through that merger is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act and limited to a registration received within one year after that certification as provided by Order of the Ministry of Finance, the rate specified in each of the following items for the category of registration listed in that item:
施行日前に漁業協同組合合併促進法（昭和四十二年法律第七十八号）第四条第二項の都道府県知事の認定を受けた漁業協同組合が合併をした場合には、当該合併後存続する漁業協同組合又は当該合併により設立した漁業協同組合が当該合併により取得した不動産又は船舶の権利の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該認定後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、次の各号に掲げる登記の区分に応じ、当該各号に定める割合とする。
registration of transfer of ownership of real property: 1/1,000;
不動産の所有権の移転の登記 千分の一
registration of transfer of a superficies right or right of lease on real property: 0.5/1,000;
不動産の地上権又は賃借権の移転の登記 千分の〇・五
registration of transfer of ownership of a ship: 2/1,000.
船舶の所有権の移転の登記 千分の二
With regard to registration and license tax on a registration of the matters listed in Article 80, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a certified business operator or certified utilizing business operator prescribed in that paragraph receives on or after the Effective Date in connection with the matters listed in the items of that paragraph under the certification prescribed in that paragraph that it received before the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "35/1,000" in item (iv), (a) of that paragraph is deemed to be replaced with "10/1,000", and the phrase "3/1,000" in item (v) of that paragraph is deemed to be replaced with "3/1,000 (or 1/1,000 for the acquisition of ownership of real property)".
旧租税特別措置法第八十条第二項に規定する認定事業者又は認定活用事業者が、施行日前に受けた同項に規定する認定により同項各号に掲げる事項に関し、施行日以後に受ける同項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、同項の規定は、なおその効力を有する。この場合において、同項第四号イ中「千分の三十五」とあるのは「千分の十」と、同項第五号中「千分の三」とあるのは「千分の三（不動産の所有権の取得にあつては、千分の一）」とする。
With regard to registration and license tax on a registration of transfer of ownership of land or a building in the case where, in the case prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation, a person prescribed in Article 31 of the Medical Care Act (Act No. 205 of 1948) referred to in that Article or any other person specified by Cabinet Order acquires, by March 31, 2006, land or a building used for a national hospital, etc. prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In this case, the phrase "by March 31, 2003" in that Article is deemed to be replaced with "by March 31, 2006", the phrase "the Act on Special Measures Accompanying the Reorganization of National Hospitals, etc." is deemed to be replaced with "the Act on Special Measures Accompanying the Reorganization of National Hospitals, etc. prior to its repeal by the provisions of Article 14 of the Supplementary Provisions of the Act on the National Hospital Organization, Independent Administrative Agency (Act No. 191 of 2002)", and the phrase "9/1,000" is deemed to be replaced with "4/1,000".
旧租税特別措置法第八十一条に規定する場合に同条に規定する医療法（昭和二十三年法律第二百五号）第三十一条に規定する者その他政令で定める者が、平成十八年三月三十一日までに旧租税特別措置法第八十一条に規定する国立病院等の用に供されている土地又は建物を取得する場合における当該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は、同条の規定は、なおその効力を有する。この場合において、同条中「平成十五年三月三十一日までの」とあるのは「平成十八年三月三十一日までの」と、「国立病院等の再編成に伴う特別措置に関する法律」とあるのは「独立行政法人国立病院機構法（平成十四年法律第百九十一号）附則第十四条の規定による廃止前の国立病院等の再編成に伴う特別措置に関する法律」と、「千分の九」とあるのは「千分の四」とする。