# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十一条の二 (Article 81-2) - 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: 第八十一条の二 (Article 81-2)（診療所の用に供する建物を建築した場合の所有権の保存登記等の税率の軽減） — address `art-81-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-81-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-81-2 - 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. --- ### 第八十一条の二（診療所の用に供する建物を建築した場合の所有権の保存登記等の税率の軽減） — Reduction of Tax Rates for Registration of Preservation of Ownership, etc. Where a Building for Use as a Clinic Has Been Constructed caption: machine translation, not official art-81-2 · https://japanlaw.org/en/special-taxation-measures-act/art-81-2 · https://japanlaw.org/l/332AC0000000026/art-81-2 **第一項** 診療所（医療法第一条の五第二項に規定する診療所をいう。以下この項において同じ。）の開設者又は管理者が、令和八年四月一日から令和十年三月三十一日までの間に同法第三十条の四第二項第九号イ（２）に掲げる区域のうち政令で定める区域において当該診療所の用に供する建物で政令で定めるものの建築又は取得をした場合には、当該建物の所有権の保存又は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建築又は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、所有権の保存の登記にあつては千分の二とし、所有権の移転の登記にあつては千分の十とする。 art-81-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-81-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-81-2/par-1 In the case where the founder or administrator of a clinic (meaning a clinic prescribed in Article 1-5, paragraph (2) of the Medical Care Act; hereinafter the same applies in this paragraph) has, during the period from April 1, 2026 to March 31, 2028, constructed or acquired a building to be used for that clinic that is specified by Cabinet Order, in an area specified by Cabinet Order among the areas listed in Article 30-4, paragraph (2), item (ix)(a)(2) of that Act, the rate of registration and license tax on the registration of preservation or transfer of ownership of that building is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 2/1,000 for the registration of preservation of ownership and 10/1,000 for the registration of transfer of ownership, limited to a registration received within one year after that construction or acquisition pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official **第二項** 前項に規定する者が、同項に規定する期間内に同項の規定の適用を受ける建物の敷地の用に供す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-81-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-81-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-81-2/par-2 In the case where a person prescribed in the preceding paragraph has acquired, within the period prescribed in that paragraph, land to be used as the site of a building to which the provisions of that paragraph apply, 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-81-2/par-1: 医療法第一条の五第二項 → e-Gov law 323AC0000000205, 第一条の五第二項 (Article 1-5, paragraph (2)), art-1-5/par-2 — not held in this collection - art-81-2/par-1: 同法第三十条の四第二項第九号 → e-Gov law 323AC0000000205, 第三十条の四第二項第九号 (Article 30-4, paragraph (2), item (ix)), art-30-4/par-2/item-9 — not held in this collection - art-81-2/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 - art-81-2/par-1: この項 → 租税特別措置法 第八十一条の二第一項 (Article 81-2, paragraph (1)), art-81-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-81-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-81-2/par-1 - art-81-2/par-2: 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-81-2/par-2: 前項 → 租税特別措置法 第八十一条の二第一項 (Article 81-2, paragraph (1)), art-81-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-81-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-81-2/par-1 ## Cited by 4 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 第八十一条の二第一項（診療所の用に供する建物を建築した場合の所有権の保存登記等の税率の軽減） — https://japanlaw.org/en/special-taxation-measures-act/art-81-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-81-2/par-1 - 租税特別措置法 第八十一条の二第二項（診療所の用に供する建物を建築した場合の所有権の保存登記等の税率の軽減） — https://japanlaw.org/en/special-taxation-measures-act/art-81-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-81-2/par-2 - 租税特別措置法 附則第六十九条第四項（登録免許税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-4 --- ## 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-20261007T211206-229, 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