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Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions on Registration and License Tax

第六十九条(登録免許税の特例に関する経過措置)

The provisions of Article 76, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply by deeming an association set forth in to be an implementer prescribed in Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation, and an association set forth in to be an association prescribed in Article 76, paragraph (2) of the New Act on Special Measures Concerning Taxation, respectively.

に掲げる組合は新租税特別措置法第七十六条第一項に規定する施行者と、に掲げる組合は新租税特別措置法第七十六条第二項に規定する組合とそれぞれみなして、同条第一項及び第二項の規定を適用する。

If, before the date specified in Article 1, item (xix) of the Supplementary Provisions, a management strengthening plan under prior to the amendment by , as applied with the replacement of terms pursuant to the provisions of or , or a management strengthening plan under as applied with the replacement of terms pursuant to the provisions of , or a changed management strengthening plan under as applied with the replacement of terms pursuant to the provisions of or , or a changed management strengthening plan under as applied pursuant to the provisions of , has been submitted, the provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply by deeming that management strengthening plan or changed management strengthening plan to be a management strengthening plan or changed management strengthening plan prescribed in that Article.

附則第一条第十九号に定める日前にの規定による改正前の若しくはの規定により読み替えて適用されるの経営強化計画若しくはの規定により読み替えて適用されるの経営強化計画又は若しくはの規定により読み替えて適用されるの変更後の経営強化計画若しくはの規定により適用されるの変更後の経営強化計画が提出された場合には、これらの経営強化計画又は変更後の経営強化計画を新租税特別措置法第八十条の二に規定する経営強化計画又は変更後の経営強化計画とみなして、同条の規定を適用する。

The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the organizational restructuring, etc. implementation plan prescribed in that Article) apply to registration and license tax on registrations concerning the matters listed in the items of that Article in the case where an organizational restructuring, etc. implementation plan prescribed in Article 80-2 of the New Act on Special Measures Concerning Taxation is submitted on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on registrations concerning the matters listed in the items of of the Former Act on Special Measures Concerning Taxation in the case where an implementation plan prescribed in was submitted before that date.

新租税特別措置法第八十条の二の規定(同条に規定する組織再編成等実施計画に係る部分に限る。)は、附則第一条第十九号に定める日以後に新租税特別措置法第八十条の二に規定する組織再編成等実施計画が提出される場合における同条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、同日前にに規定する実施計画が提出された場合における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。

With regard to the application of the provisions of Article 81-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2027, the phrase ", 2." in paragraph (1) of that Article is deemed to be replaced with ", 2.".

施行日から令和九年三月三十一日までの間における新租税特別措置法第八十一条の二の規定の適用については、同条第一項中「イ(2)」とあるのは、「イ(2)」とする。

The provisions of Article 83, paragraph (1) 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 that paragraph in the case where the plan certification prescribed in that paragraph is received 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 of the Former Act on Special Measures Concerning Taxation in the case where the plan certification prescribed in was received before the Effective Date.

新租税特別措置法第八十三条第一項の規定は、施行日以後に同項に規定する計画認定を受ける場合における同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、施行日前にに規定する計画認定を受けた場合における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 (2) 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 that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received 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 of the Former Act on Special Measures Concerning Taxation in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in was received before the Effective Date.

新租税特別措置法第八十三条第二項の規定は、施行日以後に同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、施行日前にに規定する国土交通大臣の認定を受けた場合における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。

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