# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十二条 (Article 72) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七十二条 (Article 72)（土地の売買による所有権の移転登記等の税率の軽減） — address `art-72` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-72 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-72 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十二条（土地の売買による所有権の移転登記等の税率の軽減） — Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Through Sale of Land caption: machine translation, not official art-72 · https://japanlaw.org/en/special-taxation-measures-act/art-72 · https://japanlaw.org/l/332AC0000000026/art-72 **第一項** 個人又は法人が、平成二十五年四月一日から令和十一年三月三十一日までの間に、土地に関する登記で次の各号に掲げるものを受ける場合には、当該各号に掲げる登記に係る登録免許税の税率は、登録免許税法第九条の規定にかかわらず、当該各号に掲げる登記の区分に応じ、当該各号に定める割合とする。 art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/art-72/par-1 In the case where an individual or a corporation receives any of the registrations relating to land listed in the following items during the period from April 1, 2013 to March 31, 2029, the rate of registration and license tax on the registration listed in each of those items is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in the relevant item according to the category of the registration listed in each of those items: machine translation, not official **一** 売買による所有権の移転の登記　千分の十五 art-72/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-72/par-1/item-1 registration of transfer of ownership through sale: 15/1,000; machine translation, not official **二** 所有権の信託の登記　千分の三 art-72/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-72/par-1/item-2 registration of a trust of ownership: 3/1,000. machine translation, not official **第二項** 平成十五年四月一日から平成十八年三月三十一日までの間に登録免許税法別表第一第一号（十二）ロ（３）又はホ（１）に掲げる仮登記を受けた者が、土地について、当該仮登記に基づき前項の規定により同項各号の登記を受ける場合には、同法第十七条第一項の規定により控除する割合は、同項の規定にかかわらず、次の各号に掲げる登記の区分に応じ、当該各号に定める割合とする。 art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/art-72/par-2 In the case where a person who received a provisional registration listed in Appended Table 1, item (1)(xii)(b)(3) or (e)(1) of the Registration and License Tax Act during the period from April 1, 2003 to March 31, 2006 receives, with respect to land, a registration listed in an item of the preceding paragraph pursuant to the provisions of that paragraph based on that provisional registration, the rate to be deducted pursuant to the provisions of Article 17, paragraph (1) of that Act is, notwithstanding the provisions of that paragraph, the rate specified in each of the following items according to the category of the registration listed in each of those items: machine translation, not official **一** 売買による所有権の移転の登記　千分の七・五 art-72/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-72/par-2/item-1 registration of transfer of ownership through sale: 7.5/1,000; machine translation, not official **二** 所有権の信託の登記　千分の一・五 art-72/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-72/par-2/item-2 registration of a trust of ownership: 1.5/1,000. machine translation, not official **第三項** 平成十五年三月三十一日以前に登録免許税法別表第一第一号（十二）ロ（３）に掲げる仮登記を受けた者が、土地について、当該仮登記に基づき第一項の規定により同項第一号の登記を受ける場合には、同法第十七条第一項の規定により控除する割合は、同項及び所得税法等の一部を改正する法律（平成十五年法律第八号）附則第二十四条第四項の規定にかかわらず、千分の三とする。 art-72/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/art-72/par-3 In the case where a person who received a provisional registration listed in item (1)(xii)(b)(3) of Appended Table 1 of the Registration and License Tax Act on or before March 31, 2003 receives, with respect to land, the registration referred to in item (i) of paragraph (1) pursuant to the provisions of that paragraph based on that provisional registration, the rate to be deducted pursuant to the provisions of Article 17, paragraph (1) of that Act is 3/1,000, notwithstanding the provisions of that paragraph and Article 24, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003). machine translation, not official --- ## Cites - art-72/par-1: 登録免許税法第九条 → e-Gov law 342AC0000000035, 第九条 (Article 9), art-9 — not held in this collection - art-72/par-2: 登録免許税法別表第一第一号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-72/par-2: 同法第十七条第一項 → e-Gov law 342AC0000000035, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - art-72/par-2: 前項 → 租税特別措置法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/art-72/par-1 - art-72/par-3: 登録免許税法別表第一第一号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-72/par-3: 同法第十七条第一項 → e-Gov law 342AC0000000035, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - art-72/par-3: 第一項 → 租税特別措置法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/art-72/par-1 - art-72/par-3: 同項第一号 → 租税特別措置法 第七十二条第一項第一号 (Article 72, paragraph (1), item (i)), art-72/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-72/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-72/par-1/item-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第三十七条の十二第七項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7 - 租税特別措置法 第七十二条第二項（土地の売買による所有権の移転登記等の税率の軽減） — https://japanlaw.org/en/special-taxation-measures-act/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/art-72/par-2 - 租税特別措置法 第七十二条第三項（土地の売買による所有権の移転登記等の税率の軽減） — https://japanlaw.org/en/special-taxation-measures-act/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/art-72/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-225, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07