# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十九条 (Article 79)

- 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: 第七十九条 (Article 79)（勧告等によつてする登記の税率の軽減） — address `art-79`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-79
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-79
- 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.

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### 第七十九条（勧告等によつてする登記の税率の軽減） — Reduction of Tax Rates for Registrations Made Under Recommendations, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-79 · https://japanlaw.org/en/special-taxation-measures-act/art-79 · https://japanlaw.org/l/332AC0000000026/art-79</sup>

**第一項**  次に掲げる事項について登記を受ける場合において、当該事項が、日本経済の健全な発展に資するため緊急に必要なものとして行政機関の法令の規定に基づく勧告又は指示によつてされたものであるときは、当該登記に係る登録免許税の税率は、政令で定めるところにより当該勧告又は指示があつた日から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、次の各号に掲げる事項の区分に応じ、当該各号に定める割合とする。
<sup>art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/art-79/par-1</sup>
In the case where a registration is received with respect to any of the following matters, if that matter has been carried out under a recommendation or instruction based on the provisions of laws and regulations by an administrative organ as being urgently necessary in order to contribute to the sound development of the Japanese economy, the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of that recommendation or instruction pursuant to the provisions of Cabinet Order:
<sup>machine translation, not official</sup>

  **一**  株式会社の設立又は資本金の額の増加（次号及び第三号に掲げるものを除く。）　千分の五
  <sup>art-79/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-1</sup>
  incorporation of a stock company or increase in the amount of its stated capital (excluding those listed in the following item and item (iii)): 5/1,000;
  <sup>machine translation, not official</sup>

  **二**  合併による株式会社の設立又は資本金の額の増加　千分の一（それぞれ資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものを超える資本金の額に対応する部分については、千分の五）
  <sup>art-79/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-2</sup>
  incorporation of a stock company or increase in the amount of its stated capital through a merger: 1/1,000 (or, for the part corresponding to the amount of stated capital that exceeds the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger, respectively, 5/1,000);
  <sup>machine translation, not official</sup>

  **三**  分割による株式会社の設立又は資本金の額の増加　千分の五
  <sup>art-79/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-3</sup>
  incorporation of a stock company or increase in the amount of its stated capital through a company split: 5/1,000;
  <sup>machine translation, not official</sup>

  **四**  法人の設立、資本金若しくは出資金の額の増加又は事業に必要な資産の譲受けの場合における不動産又は船舶の所有権の取得（次号に掲げるものを除く。）　イ又はロに掲げる事項の区分に応じイ又はロに定める割合
  <sup>art-79/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-4</sup>
  acquisition of ownership of real property or a ship in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding that listed in the following item): the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b);
  <sup>machine translation, not official</sup>

    **イ**  不動産の所有権の取得　千分の十六
    <sup>art-79/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-4/sub-1</sup>
    acquisition of ownership of real property: 16/1,000;
    <sup>machine translation, not official</sup>

    **ロ**  船舶の所有権の取得　千分の二十三
    <sup>art-79/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-4/sub-2</sup>
    acquisition of ownership of a ship: 23/1,000;
    <sup>machine translation, not official</sup>

  **五**  合併による不動産又は船舶の所有権の取得　イ又はロに掲げる事項の区分に応じイ又はロに定める割合
  <sup>art-79/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-5</sup>
  acquisition of ownership of real property or a ship through a merger: the rate specified in (a) or (b) according to the category of the matters listed in (a) or (b).
  <sup>machine translation, not official</sup>

    **イ**  不動産の所有権の取得　千分の三
    <sup>art-79/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-5/sub-1</sup>
    acquisition of ownership of real property: 3/1,000;
    <sup>machine translation, not official</sup>

    **ロ**  船舶の所有権の取得　千分の三
    <sup>art-79/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-5/sub-2</sup>
    acquisition of ownership of a ship: 3/1,000.
    <sup>machine translation, not official</sup>

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## Cites
- art-79/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-79/par-1/item-1: 第三号 → 租税特別措置法 第七十九条第一項第三号 (Article 79, paragraph (1), item (iii)), art-79/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-3
- art-79/par-1/item-1: 次号 → 租税特別措置法 第七十九条第一項第二号 (Article 79, paragraph (1), item (ii)), art-79/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-2
- art-79/par-1/item-4: 次号 → 租税特別措置法 第七十九条第一項第五号 (Article 79, paragraph (1), item (v)), art-79/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-5

## 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 第七十九条第一項第一号（勧告等によつてする登記の税率の軽減） — https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-1
- 租税特別措置法 第七十九条第一項第四号（勧告等によつてする登記の税率の軽減） — https://japanlaw.org/en/special-taxation-measures-act/art-79/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-79/par-1/item-4

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## 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-20261007T211206-227, 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