Supplementary Provisions, Article 7Non-taxation
第七条(非課税)
No registration and license tax is imposed on the registration of real property accompanying the succession to rights by the Organization pursuant to Article 5, paragraph (1) of the Supplementary Provisions and paragraph (1) of the preceding Article.
Where the Organization succeeds to rights pursuant to Article 5, paragraph (1) of the Supplementary Provisions and paragraph (1) of the preceding Article, real property acquisition tax, special land holding tax imposed on the acquisition of land, or automobile acquisition tax may not be imposed on the acquisition of the real property or automobiles relating to that succession.
Special land holding tax imposed on land may not be imposed on land, among the land to which the Organization has succeeded the rights pursuant to Article 5, paragraph (1) of the Supplementary Provisions and paragraph (1) of the preceding Article and which it continues to hold, that the Corporation acquired before January 1, 1969, or to which the Association succeeded the rights pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 38 of 1981) (limited to land acquired before January 1, 1969 by the specified-industry retirement allowance mutual aid association under Chapter V, Section 2 of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act before the amendment by that Act, which was dissolved pursuant to that paragraph).
the Organizationmachine translation
「機構」
In the supplementary provisions (附則) of Act No. 68 of 1997, the Organization for Workers' Retirement Allowance Mutual Aid (勤労者退職金共済機構) provided for in Chapter VI of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act as Act No. 68 of 1997 amended it, established on 1 April 1998.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Associationmachine translation
「組合」
In the supplementary provisions (附則) of Act No. 68 of 1997, a specified-industry retirement allowance mutual aid association (特定業種退職金共済組合), dissolved under Article 6, paragraph (1) of those supplementary provisions when the Organization for Workers' Retirement Allowance Mutual Aid (勤労者退職金共済機構) was established, all its rights and obligations passing to that Organization.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the Corporationmachine translation
「事業団」
In the supplementary provisions (附則) of Act No. 68 of 1997, the Small and Medium Enterprise Retirement Allowance Mutual Aid Corporation (中小企業退職金共済事業団), which was dissolved when the Organization for Workers' Retirement Allowance Mutual Aid (勤労者退職金共済機構) was established on 1 April 1998, all its rights and obligations passing to that Organization.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.