Supplementary Provisions, Article 89Transitional Measures Concerning Special Provisions on Registration and License Tax
第八十九条（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 that paragraph that a corporation conducting a farmland holding rationalization project prescribed in that paragraph purchases 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 that paragraph that a corporation conducting a farmland holding rationalization project prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation purchased before the Effective Date.
新租税特別措置法第七十六条第一項の規定は、施行日以後に同項に規定する農地保有合理化事業を行う法人が買入れをする同項に規定する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、施行日前に旧租税特別措置法第七十六条第一項に規定する農地保有合理化事業を行う法人が買入れをした同項に規定する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は、なお従前の例による。
The provisions of Article 78-2 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 or vessels pertaining to a succession to rights and obligations prescribed in paragraph (1) of that Article, in the case where a fishery cooperative carries out that succession 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 or vessels pertaining to a succession to rights and obligations prescribed in Article 78-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where a fishery cooperative carried out that succession before the Effective Date.
新租税特別措置法第七十八条の二の規定は、施行日以後に漁業協同組合が同条第一項に規定する権利義務の承継をする場合における当該承継に係る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適用し、施行日前に漁業協同組合が旧租税特別措置法第七十八条の二第一項に規定する権利義務の承継をした場合における当該承継に係る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、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 or vessels that a fishery cooperative acquired through a merger prescribed in Article 78-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation, in the case where it carried out that merger before the Effective Date.
漁業協同組合が、施行日前に旧租税特別措置法第七十八条の二第二項に規定する合併をした場合において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については、なお従前の例による。
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of that paragraph in the case where the certification prescribed in that paragraph is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that paragraph was given before the Effective Date.
新租税特別措置法第八十条第一項の規定は、施行日以後に同項に規定する認定がされる場合におけ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、施行日前に旧租税特別措置法第八十条第一項に規定する認定がされた場合におけ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 80, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in paragraph (1), item (i) of that Article in the case where the decision prescribed in paragraph (2) of that Article is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 80, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in paragraph (2) of that Article was made before the Effective Date.
新租税特別措置法第八十条第二項の規定は、施行日以後に同項に規定する決定がされる場合における同条第一項第一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、施行日前に旧租税特別措置法第八十条第二項に規定する決定がされた場合における同条第一項第一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 registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a certified business foundation strengthening plan prescribed in paragraph (1) of that Article, or a management strengthening plan prescribed in paragraph (3), item (i) of that Article or a modified management strengthening plan prescribed in item (ii) of that paragraph, was submitted before the Effective Date.
旧租税特別措置法第八十条の二第一項に規定する認定経営基盤強化計画又は同条第三項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画が施行日前に提出された場合における同条第一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 80-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of mortgages on real property in the case where the Norinchukin Bank acquires rights concerning that real property through a business transfer prescribed in that paragraph on or after the Effective Date (excluding the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph), and the provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that the Norinchukin Bank acquired through a business transfer prescribed in Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第八十条の二第一項の規定は、施行日以後に農林中央金庫が同項に規定する事業譲渡により不動産に関する権利を取得する場合（前項の規定によりなお従前の例によることとされる場合を除く。）における当該不動産に係る抵当権の移転の登記に係る登録免許税について適用し、施行日前に農林中央金庫が旧租税特別措置法第八十条の三第一項に規定する事業譲渡により取得した不動産に係る抵当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 mortgages on real property that a federation of credit agricultural cooperatives prescribed in Article 80-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by taking over all or part of the credit business prescribed in that paragraph.
旧租税特別措置法第八十条の三第二項に規定する信用農業協同組合連合会が、施行日前に同項に規定する信用事業の全部又は一部の譲受けにより取得した不動産に係る抵当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 mortgages on real property that a specified agricultural cooperative prescribed in Article 80-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by taking over all or part of the credit business prescribed in that paragraph.
旧租税特別措置法第八十条の三第三項に規定する特定農業協同組合が、施行日前に同項に規定する信用事業の全部又は一部の譲受けにより取得した不動産に係る抵当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 80-2, paragraph (2) 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 that a specified agricultural cooperative prescribed in that paragraph acquires through a merger 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 that a specified agricultural cooperative prescribed in Article 80-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation acquired through a merger prescribed in that paragraph before the Effective Date.
新租税特別措置法第八十条の二第二項の規定は、施行日以後に同項に規定する特定農業協同組合が同項に規定する合併により取得する不動産に係る権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条の三第四項に規定する特定農業協同組合が同項に規定する合併により取得した不動産に係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 then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that an individual or a corporation acquired through a transfer of guarantee business prescribed in Article 80-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where an agricultural credit guarantee fund association carried out that transfer before the Effective Date.
農業信用基金協会が、施行日前に旧租税特別措置法第八十条の四第一項に規定する保証事業の譲渡を行った場合において当該譲渡により個人又は法人が取得をした不動産の抵当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。
In the case where a stock company carried out an incorporation-type company split or absorption-type company split during the period from April 1, 2006 to March 31, 2007, the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)), Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)) or Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iii) and item (v), and including as applied mutatis mutandis pursuant to paragraph (3) of that Article) pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of Article 81, paragraph (9) of the Former Act on Special Measures Concerning Taxation, a certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was given during that period.
株式会社が平成十八年四月一日から平成十九年三月三十一日までの間に新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第九項の規定により読み替えて適用される旧租税特別措置法第七十九条第一項に規定する勧告若しくは指示若しくは認定、旧租税特別措置法第八十条第一項に規定する認定又は旧租税特別措置法第八十条の二第一項に規定する認定であって当該期間内にされたものに係る旧租税特別措置法第七十九条第一項（第一号から第四号までを除く。）、旧租税特別措置法第八十条第一項（第一号から第四号までを除く。）又は旧租税特別措置法第八十条の二第一項（第一号から第三号まで及び第五号を除き、同条第三項において準用する場合を含む。）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。
In the case where a stock company carried out an incorporation-type company split or absorption-type company split during the period from April 1, 2007 to March 31, 2008, the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)), Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)) or Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iii) and item (v), and including as applied mutatis mutandis pursuant to paragraph (3) of that Article) pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of Article 81, paragraph (10) of the Former Act on Special Measures Concerning Taxation, a certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was given during that period.
株式会社が平成十九年四月一日から平成二十年三月三十一日までの間に新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第十項の規定により読み替えて適用される旧租税特別措置法第七十九条第一項に規定する勧告若しくは指示若しくは認定、旧租税特別措置法第八十条第一項に規定する認定又は旧租税特別措置法第八十条の二第一項に規定する認定であって当該期間内にされたものに係る旧租税特別措置法第七十九条第一項（第一号から第四号までを除く。）、旧租税特別措置法第八十条第一項（第一号から第四号までを除く。）又は旧租税特別措置法第八十条の二第一項（第一号から第三号まで及び第五号を除き、同条第三項において準用する場合を含む。）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 83-3, 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 prescribed in that paragraph pertaining to specified real property prescribed in that paragraph that satisfies the requirement of item (ii) of that paragraph, or to nominative monetary claims, that a special 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 prescribed in that paragraph pertaining to specified real property prescribed in that paragraph that satisfies the requirement of item (ii) of that paragraph, or to nominative monetary claims, that a special purpose company prescribed in Article 83-3, paragraph (1) 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三第一項の規定は、施行日以後に同項に規定する特定目的会社が取得する同項に規定する特定不動産で同項第二号の要件を満たすもの又は指名金銭債権に係る同項に規定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三第一項に規定する特定目的会社が取得した同項に規定する特定不動産で同項第二号の要件を満たすもの又は指名金銭債権に係る同項に規定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は、なお従前の例による。
The provisions of Article 83-3, 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 in the case where a trust company, etc. prescribed in that paragraph acquires ownership of the real property 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 real property in the case where a trust company, etc. prescribed in Article 83-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired ownership of the real property prescribed in that paragraph before the Effective Date.
新租税特別措置法第八十三条の三第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する不動産の所有権を取得する場合における当該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三第二項に規定する信託会社等が同項に規定する不動産の所有権を取得した場合における当該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 83-3, paragraph (3) 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 in the case where an investment corporation prescribed in that paragraph acquires ownership of the real property 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 real property in the case where an investment corporation prescribed in Article 83-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquired ownership of the real property prescribed in that paragraph before the Effective Date.
新租税特別措置法第八十三条の三第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する不動産の所有権を取得する場合における当該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三第三項に規定する投資法人が同項に規定する不動産の所有権を取得した場合における当該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。