# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十七条の二 (Article 77-2) - 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: 第七十七条の二 (Article 77-2)（農地中間管理機構が農用地等を取得した場合の所有権の移転登記の税率の軽減） — address `art-77-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-77-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-77-2 - 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. --- ### 第七十七条の二（農地中間管理機構が農用地等を取得した場合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 Where a Farmland Intermediary Management Organization Has Acquired Agricultural Land, etc. caption: machine translation, not official art-77-2 · https://japanlaw.org/en/special-taxation-measures-act/art-77-2 · https://japanlaw.org/l/332AC0000000026/art-77-2 **第一項** 農地中間管理事業の推進に関する法律第二条第四項に規定する農地中間管理機構が、平成二十六年四月一日から令和十年三月三十一日までの間に農業経営基盤強化促進法第七条第一号に規定する農地売買等事業により、政令で定める区域内において、同法第四条第一項第一号に規定する農用地その他の政令で定める土地の取得をした場合には、当該土地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取得後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の十とする。 art-77-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-77-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-77-2/par-1 In the case where a farmland intermediary management organization prescribed in Article 2, paragraph (4) of the Act on the Promotion of Farmland Intermediary Management Services has acquired, during the period from April 1, 2014 to March 31, 2028, through a farmland sales, etc. business prescribed in Article 7, item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, agricultural land prescribed in Article 4, paragraph (1), item (i) of that Act or any other land specified by Cabinet Order, within an area specified by Cabinet Order, the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official --- ## Cites - art-77-2/par-1: 農地中間管理事業の推進に関する法律第二条第四項 → e-Gov law 425AC0000000101, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - art-77-2/par-1: 農業経営基盤強化促進法第七条第一号 → e-Gov law 355AC0000000065, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection - art-77-2/par-1: 同法第四条第一項第一号 → e-Gov law 355AC0000000065, 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — not held in this collection - art-77-2/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 ## Cited by 1 provision cites 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 --- ## 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-20261007T211206-226, 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