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Supplementary Provisions, Article 56Transitional Measures Concerning Special Provisions on Registration and License Tax

第五十六条(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 agricultural land prescribed in in the case where that agricultural land is purchased 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 agricultural land prescribed in of the Former Act on Special Measures Concerning Taxation or of land suitable to be developed into land used for the purpose of cultivation, in the case where that land was purchased before the Effective Date.

の規定は、施行日以後にに規定する農用地の買入れをする場合における当該農用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、施行日前にに規定する農用地又は開発して耕作の目的に供される土地とすることが適当な土地の買入れをした場合におけるこれらの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 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in in the case where that land is acquired 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 prescribed in of the Former Act on Special Measures Concerning Taxation in the case where that land was acquired before the Effective Date.

の規定は、施行日以後にに規定する土地を取得する場合における当該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、施行日前にに規定する土地を取得した場合における当該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 78-2, paragraphs (2) and (3) 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 in the case where a succession to rights and obligations prescribed in takes place 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 in the case where a succession to rights and obligations prescribed in of the Former Act on Special Measures Concerning Taxation took place before the Effective Date.

及びの規定は、施行日以後にに規定する権利義務の承継をする場合におけ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、施行日前にに規定する権利義務の承継をした場合におけ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は、なお従前の例による。

With regard to registration and license tax on the registration of transfer of rights to real property or vessels in the case where the Norinchukin Bank acquires rights concerning real property or vessels from a specified fishery cooperative, etc. prescribed in of the Former Act on Special Measures Concerning Taxation through a transfer of the entire business prescribed in by December 31, 2005, the provisions of remain in force.

農林中央金庫が、平成十七年十二月三十一日までにに規定する特定漁業協同組合等からに規定する全部事業譲渡により不動産又は船舶に関する権利の取得をする場合における当該不動産又は船舶の権利の移転の登記に係る登録免許税については、の規定は、なおその効力を有する。

With regard to registration and license tax on the registration of transfer of rights to real property or vessels in the case where a federation of credit fishery cooperatives or a federation of credit fishery processing cooperatives prescribed in of the Former Act on Special Measures Concerning Taxation acquires rights concerning real property or vessels as a result of having taken over, by December 31, 2005, the entire credit business prescribed in from a specified fishery cooperative or specified fishery processing cooperative prescribed in , the provisions of remain in force.

に規定する信用漁業協同組合連合会又は信用水産加工業協同組合連合会が、平成十七年十二月三十一日までにに規定する特定漁業協同組合又は特定水産加工業協同組合からに規定する信用事業の全部を譲り受けたことにより不動産又は船舶に関する権利の取得をする場合における当該不動産又は船舶の権利の移転の登記に係る登録免許税については、の規定は、なおその効力を有する。

The provisions of Article 78-2, paragraphs (6) and (7) 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 in the case where a succession to rights and obligations prescribed in takes place 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 in the case where a succession to rights and obligations prescribed in of the Former Act on Special Measures Concerning Taxation took place before the Effective Date.

及びの規定は、施行日以後にに規定する権利義務の承継をする場合におけ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、施行日前にに規定する権利義務の承継をした場合におけ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は、なお従前の例による。

The provisions then in force continue to govern registration and license tax on registrations that a designated company prescribed in of the Former Act on Special Measures Concerning Taxation received before the Effective Date with regard to the matters listed in the items of .

に規定する指定会社が、施行日前に各号に掲げる事項について受けた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 then in force continue to govern registration and license tax on the registration of transfer of ownership of land that is prospective business land prescribed in of the Former Act on Special Measures Concerning Taxation, which the Organization for Promoting Urban Development prescribed in received before the Effective Date.

に規定する民間都市開発推進機構が、施行日前に受けたに規定する事業見込地であ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。

Supplementary Provisions, Article 57General Transitional Measures Concerning Special Provisions on Stamp Tax

第五十七条(印紙税の特例に関する一般的経過措置)

The provisions then in force continue to govern stamp tax on contract documents concerning loans for consumption listed in 3 of the column for the names of documents in item 1 of Appended Table 1 of the , which was imposed or should have been imposed before the Effective Date.

施行日前に課した、又は課すべきであったの物件名の欄3に掲げる消費貸借に関する契約書に係る印紙税については、なお従前の例による。

Supplementary Provisions, Article 58Transitional Measures Concerning Penal Provisions Accompanying the Amendment of the Special Provisions on Stamp Tax

第五十八条(印紙税の特例の改正に伴う罰則に係る経過措置)

With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date pertaining to stamp tax that the provisions then in force continue to govern pursuant to the provisions of the preceding Article, the provisions then in force continue to govern.

施行日前にした行為及び前条の規定によりなお従前の例によることとされる印紙税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 89Delegation of Other Transitional Measures to Cabinet Order

第八十九条(その他の経過措置の政令への委任)

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

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