# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十四条の三 (Article 74-3) - 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: 第七十四条の三 (Article 74-3)（特定の増改築等がされた住宅用家屋の所有権の移転登記の税率の軽減） — address `art-74-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-74-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-74-3 - 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. --- ### 第七十四条の三（特定の増改築等がされた住宅用家屋の所有権の移転登記の税率の軽減） — Reduction of Tax Rate for Registration of Transfer of Ownership of Dwelling Houses That Have Undergone Specified Extension or Renovation, etc. caption: machine translation, not official art-74-3 · https://japanlaw.org/en/special-taxation-measures-act/art-74-3 · https://japanlaw.org/l/332AC0000000026/art-74-3 **第一項** 個人が、平成二十六年四月一日から令和九年三月三十一日までの間に宅地建物取引業法第二条第三号に規定する宅地建物取引業者が増改築等をした建築後使用されたことのある住宅用家屋で政令で定めるものを当該宅地建物取引業者から取得をし、当該個人の居住の用に供した場合には、当該住宅用家屋の所有権の移転の登記に係る登録免許税の税率は、財務省令で定めるところにより当該住宅用家屋の取得後一年以内に登記を受けるものに限り、第七十三条及び登録免許税法第九条の規定にかかわらず、千分の一とする。 art-74-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-74-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-74-3/par-1 In the case where an individual has acquired, during the period from April 1, 2014 to March 31, 2027, from a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act, a dwelling house that has been used since its construction on which that real estate broker has carried out an extension or renovation, etc. and that is specified by Cabinet Order, and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that dwelling house is 1/1,000, notwithstanding the provisions of Article 73 and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that dwelling house pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official **第二項** 前項に規定する増改築等とは、同項に規定する宅地建物取引業者が同項に規定する住宅用家屋（同項の取得前二年以内に当該宅地建物取引業者が取得をしたものに限る。）につき行う増築、改築その他の政令で定める工事（当該工事と併せて行う当該住宅用家屋と一体となつて効用を果たす設備の取替え又は取付けに係る工事を含む。）であつて、当該工事に要した費用の総額が当該住宅用家屋の同項の個人に対する譲渡の対価の額の百分の二十に相当する金額（当該金額が三百万円を超える場合には、三百万円）以上であることその他の政令で定める要件を満たすものをいう。 art-74-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-74-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-74-3/par-2 The term "extension or renovation, etc." prescribed in the preceding paragraph means extension, reconstruction or any other work specified by Cabinet Order (including work for the replacement or installation of equipment that is carried out together with that work and that functions as an integral part of that dwelling house) that the real estate broker prescribed in that paragraph carries out on the dwelling house prescribed in that paragraph (limited to one that the real estate broker acquired within two years before the acquisition referred to in that paragraph), which satisfies the requirement that the total amount of the costs required for that work is the amount equivalent to 20 percent of the amount of consideration for the transfer of that dwelling house to the individual referred to in that paragraph (or, in the case where that amount exceeds 3,000,000 yen, 3,000,000 yen) or more, and other requirements specified by Cabinet Order. machine translation, not official --- ## Cites - art-74-3/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-74-3/par-1: 宅地建物取引業法第二条第三号 → 宅地建物取引業法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/real-estate-brokerage-act/art-2/par-1/item-3 · https://japanlaw.org/l/327AC1000000176/art-2/par-1/item-3 - art-74-3/par-1: 第七十三条 → 租税特別措置法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/special-taxation-measures-act/art-73 · https://japanlaw.org/l/332AC0000000026/art-73 - art-74-3/par-2: 前項 → 租税特別措置法 第七十四条の三第一項 (Article 74-3, paragraph (1)), art-74-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-74-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-74-3/par-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 第七十三条第一項（住宅用家屋の所有権の移転登記の税率の軽減） — https://japanlaw.org/en/special-taxation-measures-act/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/art-73/par-1 - 租税特別措置法 第七十四条の三第二項（特定の増改築等がされた住宅用家屋の所有権の移転登記の税率の軽減） — https://japanlaw.org/en/special-taxation-measures-act/art-74-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-74-3/par-2 --- ## 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 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07