# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条の四 (Article 84-4) - 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: 第八十四条の四 (Article 84-4)（自然災害の被災者等が新築又は取得をした建物に係る所有権の保存登記等の免税） — address `art-84-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-84-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-84-4 - 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. --- ### 第八十四条の四（自然災害の被災者等が新築又は取得をした建物に係る所有権の保存登記等の免税） — Tax Exemption for Registration of Preservation of Ownership, etc. of Buildings Newly Constructed or Acquired by Disaster Victims, etc. of Natural Disasters caption: machine translation, not official art-84-4 · https://japanlaw.org/en/special-taxation-measures-act/art-84-4 · https://japanlaw.org/l/332AC0000000026/art-84-4 **第一項** 自然災害（被災者生活再建支援法第二条第二号に規定する政令で定める自然災害をいう。以下この項及び次条第一項において同じ。）の被災者であつて政令で定めるもの又はその者の相続人その他の政令で定める者（同項において「被災者等」という。）が当該自然災害により滅失した建物又は当該自然災害により損壊したため取り壊した建物（同項において「滅失建物等」という。）に代わるものとして新築又は取得をした建物で政令で定めるものの所有権の保存又は移転の登記については、財務省令で定めるところにより当該自然災害の発生した日から同日以後五年を経過する日までの間に受けるものに限り、登録免許税を課さない。 art-84-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-1 Registration and license tax is not imposed on the registration of preservation or transfer of ownership of a building specified by Cabinet Order that a victim of a natural disaster (meaning a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) who is specified by Cabinet Order, or an heir of that victim or any other person specified by Cabinet Order (referred to as a "disaster victim, etc." in that paragraph), has newly constructed or acquired in place of a building destroyed by that natural disaster or a building demolished because it was damaged by that natural disaster (referred to as a "destroyed building, etc." in that paragraph), limited to registration received during the period from the date on which that natural disaster occurred to the day on which five years have elapsed from that date pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official **第二項** 前項の規定の適用を受ける建物の新築又は取得のための資金の貸付け（貸付けに係る債務の保証を含む。以下この項及び次条第二項において同じ。）が行われる場合又はその対価の支払が賦払の方法により行われる場合におけるその貸付けに係る債権（当該保証に係る求償権を含む。以下この項及び同条第二項において同じ。）又はその賦払金に係る債権を担保するために受ける当該建物を目的とする抵当権の設定の登記については、当該建物の所有権の保存又は移転の登記と同時に受けるものに限り、登録免許税を課さない。 art-84-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-2 Where a loan of funds (including a guarantee of an obligation pertaining to a loan; the same applies hereinafter in this paragraph and paragraph (2) of the following Article) is made for the new construction or acquisition of a building to which the provisions of the preceding paragraph apply, or where the payment of the consideration for it is made by the method of installment payments, registration and license tax is not imposed on the registration of the creation of a mortgage on that building received to secure the claim pertaining to that loan (including a right to reimbursement pertaining to that guarantee; the same applies hereinafter in this paragraph and paragraph (2) of that Article) or the claim pertaining to those installment payments, limited to registration received at the same time as the registration of preservation or transfer of ownership of that building. machine translation, not official --- ## Cites - art-84-4/par-1: 被災者生活再建支援法第二条第二号 → e-Gov law 410AC0100000066, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection - art-84-4/par-1: 次条第一項 → 租税特別措置法 第八十四条の五第一項 (Article 84-5, paragraph (1)), art-84-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-84-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-1 - art-84-4/par-1: この項 → 租税特別措置法 第八十四条の四第一項 (Article 84-4, paragraph (1)), art-84-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-84-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-1 - art-84-4/par-2: 次条第二項 → 租税特別措置法 第八十四条の五第二項 (Article 84-5, paragraph (2)), art-84-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-84-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-2 - art-84-4/par-2: 前項 → 租税特別措置法 第八十四条の四第一項 (Article 84-4, paragraph (1)), art-84-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-84-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-1 - art-84-4/par-2: この項 → 租税特別措置法 第八十四条の四第二項 (Article 84-4, paragraph (2)), art-84-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-84-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-2 ## Cited by 6 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 第八十四条の四第一項（自然災害の被災者等が新築又は取得をした建物に係る所有権の保存登記等の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-84-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-1 - 租税特別措置法 第八十四条の四第二項（自然災害の被災者等が新築又は取得をした建物に係る所有権の保存登記等の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-84-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-2 - 租税特別措置法 第八十四条の五第一項（自然災害の被災者等が被災代替建物に係る土地を取得した場合の所有権の移転登記等の免税） — https://japanlaw.org/en/special-taxation-measures-act/art-84-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-1 - 租税特別措置法 附則第八十九条第三項（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-4291-4/art-89/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-3 - 租税特別措置法 附則第八十九条第四項（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-4291-4/art-89/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/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-20261007T211206-231, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-005, 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