Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Registration and License Tax
第五十五条(登録免許税の特例に関する経過措置)
The provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 80, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph that was made before the Effective Date.
施行日前にされた旧租税特別措置法第八十条第三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 registrations of the matters listed in the items of Article 80, paragraph (4) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph that was made before the Effective Date.
施行日前にされた旧租税特別措置法第八十条第四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 registrations of transfer of ownership of the real property referred to in Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or registrations of preservation of ownership of the buildings referred to in paragraph (2) of that Article, pertaining to the certification referred to in paragraph (1) of that Article received before the Effective Date by a certified specified private-sector business operator for improving the economic vitality of central urban districts prescribed in that paragraph.
施行日前に旧租税特別措置法第八十一条第一項に規定する認定特定民間中心市街地経済活力向上事業者が受けた同項の認定に係る同項の不動産の所有権の移転の登記又は同条第二項の建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。