Supplementary Provisions, Article 132Transitional Measures Concerning Special Provisions on Registration and License Tax
第百三十二条（登録免許税の特例に関する経過措置）
The provisions of Article 74 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to item (iv)) apply to registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in that Article that is newly built or acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in Article 74 of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before the Effective Date.
新租税特別措置法第七十四条（第四号に係る部分を除く。）の規定は、施行日以後に新築をし、又は取得をする同条に規定する住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築をし、又は取得をした旧租税特別措置法第七十四条に規定する住宅用家屋を目的とする抵当権の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 74 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) apply to loan claims, being claims pertaining to loans of funds for the new construction, etc. of a house for residential use referred to in that item, that the Japan Housing Finance Agency has acquired by assignment from a financial institution through the business referred to in that item (limited to those pertaining to loans of funds for which that financial institution accepts the application on or after April 1, 2007).
新租税特別措置法第七十四条（第四号に係る部分に限る。）の規定は、同号の住宅用家屋の新築等をするための資金の貸付けに係る債権で独立行政法人住宅金融支援機構が同号の業務により金融機関から譲り受けた貸付債権（当該金融機関が平成十九年四月一日以後に申込みを受理する資金の貸付けに係るものに限る。）について適用する。
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 that Article in the case where a person specified by Cabinet Order prescribed in that Article acquires that land 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 Article 77 of the Former Act on Special Measures Concerning Taxation in the case where a person engaged in agriculture acquired that land before the Effective Date.
新租税特別措置法第七十七条の規定は、同条に規定する政令で定める者が施行日以後に同条に規定する土地の取得を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、農業を営む者が施行日前に旧租税特別措置法第七十七条に規定する土地の取得を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 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 forestry cooperative succeeded to rights and obligations prescribed in Article 78-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
森林組合が、施行日前に旧租税特別措置法第七十八条の二第三項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 or recording of the creation of a mortgage (including an enterprise mortgage; the same applies hereinafter up to paragraph (7)) that the Shoko Chukin Bank receives, during the period from the Effective Date to September 30, 2008, to secure claims pertaining to the business prescribed in Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of paragraph (1) of that Article remain in force. In this case, the phrase "March 31, 2007" in that paragraph is deemed to be replaced with "September 30, 2008".
商工組合中央金庫が、施行日から平成二十年九月三十日までの間に旧租税特別措置法第七十八条の三第一項に規定する業務に係る債権を担保するために受ける抵当権（企業担保権を含む。以下第七項までにおいて同じ。）の設定の登記又は登録に係る登録免許税については、同条第一項の規定は、なおその効力を有する。この場合において、同項中「平成十九年三月三十一日」とあるのは、「平成二十年九月三十日」とする。
With regard to registration and license tax on the registration or recording of the creation of a mortgage that Shoko Chukin Bank Limited receives, during the period from October 1, 2008 to the day before the date of abolition of the Shoko Chukin Bank Limited Act or the day on which seven years have elapsed from the date of enforcement of that Act, whichever comes earlier, to secure claims pertaining to the business listed in Article 21, paragraph (1), item (ii) and paragraph (4), item (i) of that Act (limited to business for persons listed in Article 6, paragraph (1), items (ii) through (x) of that Act that are shareholders of Shoko Chukin Bank Limited, and for their direct or indirect members), the provisions of Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in that paragraph, the phrase "from the day following the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to as the "1973 Amendment Act" in this Article) to March 31, 2007" is deemed to be replaced with "from October 1, 2008 to the day before the date of abolition of the Shoko Chukin Bank Limited Act (Act No. 74 of 2007) or the day on which seven years have elapsed from the date of enforcement of that Act, whichever comes earlier", the phrase "the business listed in Article 28, paragraph (1), items (i) and (ii) of the Shoko Chukin Bank Act by the Shoko Chukin Bank" is deemed to be replaced with "the business listed in Article 21, paragraph (1), item (ii) and paragraph (4), item (i) of that Act by Shoko Chukin Bank Limited (limited to business for persons listed in Article 6, paragraph (1), items (ii) through (x) of that Act that are shareholders of Shoko Chukin Bank Limited, and for their direct or indirect members)", the phrase "including; the same applies hereinafter in this Article" is deemed to be replaced with "including", the phrase "the tax rate is" is deemed to be replaced with "the tax rate, limited, in the case where Shoko Chukin Bank Limited carries out, out of the business listed in Article 21, paragraph (1), item (ii) of that Act, the business for persons listed in Article 6, paragraph (1), item (xii) of that Act, to a registration or recording received as specified by Order of the Ministry of Finance, is", and the phrase "1/1,000" is deemed to be replaced with "3/1,000 for the registration or recording of the creation of a mortgage on real property, a vessel, a dam usage right, a mining right, a placer mining right, a mining lease right, a specified mining right, or a fishery right or a fishing access right, 2.5/1,000 for the registration or recording of the creation of a mortgage on an aircraft, or on agricultural movables, construction machinery or a motor vehicle, and 2/1,000 for the registration or recording of the creation of a mortgage on a factory foundation, a mining foundation, a fishery foundation, a port transport business foundation, a road transport business foundation, a motor vehicle transport business foundation or a tourist facility foundation, or on a railway foundation, a tramway foundation or a canal foundation, or of an enterprise mortgage".
株式会社商工組合中央金庫が、平成二十年十月一日から株式会社商工組合中央金庫法の廃止の日の前日又は同法の施行の日から七年を経過する日のいずれか早い日までの間に同法第二十一条第一項第二号及び第四項第一号に掲げる業務（同法第六条第一項第二号から第十号までに掲げるものであって株式会社商工組合中央金庫の株主であるもの及びその直接又は間接の構成員に対するものに限る。）に係る債権を担保するために受ける抵当権の設定の登記又は登録に係る登録免許税については、旧租税特別措置法第七十八条の三第一項の規定は、なおその効力を有する。この場合において、同項中「租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。以下この条において「昭和四十八年改正法」という。）の施行の日の翌日から平成十九年三月三十一日」とあるのは「平成二十年十月一日から株式会社商工組合中央金庫法（平成十九年法律第七十四号）の廃止の日の前日又は同法の施行の日から七年を経過する日のいずれか早い日」と、「商工組合中央金庫が商工組合中央金庫法第二十八条第一項第一号及び第二号に掲げる業務」とあるのは「株式会社商工組合中央金庫が同法第二十一条第一項第二号及び第四項第一号に掲げる業務（同法第六条第一項第二号から第十号までに掲げるものであつて株式会社商工組合中央金庫の株主であるもの及びその直接又は間接の構成員に対するものに限る。）」と、「含む。以下この条において同じ」とあるのは「含む」と、「税率は」とあるのは「税率は、株式会社商工組合中央金庫が同法第二十一条第一項第二号に掲げる業務のうち同法第六条第一項第十二号に掲げるものに対するものを行う場合には財務省令で定めるところにより登記又は登録を受けるものに限り」と、「千分の一」とあるのは「不動産、船舶、ダム使用権、鉱業権、砂鉱権、租鉱権、特定鉱業権又は漁業権若しくは入漁権の抵当権の設定の登記又は登録にあつては千分の三とし、航空機又は農業用動産、建設機械若しくは自動車の抵当権の設定の登記又は登録にあつては千分の二・五とし、工場財団、鉱業財団、漁業財団、港湾運送事業財団、道路交通事業財団、自動車交通事業財団若しくは観光施設財団若しくは鉄道財団、軌道財団若しくは運河財団の抵当権又は企業担保権の設定の登記又は登録にあつては千分の二」とする。
In the case referred to in the preceding paragraph, with regard to the application of the provisions of that paragraph when Shoko Chukin Bank Limited receives the registration or recording of the creation of a mortgage to secure claims pertaining to the business referred to in that paragraph during the period from October 1, 2008 to March 31, 2013, the phrase "3/1,000" in that paragraph is deemed to be replaced with "2/1,000", and the phrases "2.5/1,000" and "2/1,000" are deemed to be replaced with "1.5/1,000".
The provisions of Article 80, paragraph (1) 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 that paragraph pertaining to a certification prescribed in that paragraph that is granted on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, 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 certification prescribed in that paragraph that was granted before that date.
新租税特別措置法第八十条第一項の規定は、附則第一条第十六号に定める日以後にされる同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、同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 then in force continue to govern registration and license tax on the registration of transfer of ownership of land within the project area prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation or the registration of preservation of ownership of a building prescribed in paragraph (2) of that Article, in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (1) of that Article was obtained before the Effective Date.
施行日前に旧租税特別措置法第八十三条第一項に規定する国土交通大臣の認定を受けた場合における同項に規定する事業区域内の土地の所有権の移転の登記又は同条第二項に規定する建築物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 83, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in paragraph (3) of that Article in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (2) of that Article is obtained on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in paragraph (5) of that Article in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (3) of the Former Act on Special Measures Concerning Taxation was obtained before the Effective Date.
新租税特別措置法第八十三条第三項の規定は、施行日以後に同条第二項に規定する国土交通大臣の認定を受ける場合における同条第三項に規定する建築物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、施行日前に旧租税特別措置法第八十三条第三項に規定する国土交通大臣の認定を受けた場合における同条第五項に規定する建築物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。