# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条の六 (Article 84-6)

- 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: 第八十四条の六 (Article 84-6)（動産譲渡登記等に係る登録免許税の税率の特例） — address `art-84-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-84-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-84-6
- 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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### 第八十四条の六（動産譲渡登記等に係る登録免許税の税率の特例） — Special Provisions on Registration and License Tax Rates for Registration of Assignment of Movables, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-84-6 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6 · https://japanlaw.org/l/332AC0000000026/art-84-6</sup>

**第一項**  個人又は法人が、登録免許税法別表第一第九号の動産の譲渡又は債権の譲渡若しくは質権の設定について次の各号に掲げる登記（第二号に掲げる登記にあつては、同号の債権又は同号の質権の目的とされた債権の個数が五千個以下であるものに限る。）を受ける場合には、当該登記に係る登録免許税の税率は、同法第九条の規定にかかわらず、当該各号に掲げる登記の区分に応じ、当該各号に定める金額とする。
<sup>art-84-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1</sup>
Where an individual or a corporation receives the registration listed in each of the following items (for the registration listed in item (ii), limited to registration for which the number of the claims referred to in that item or of the claims that are the subject of the pledge referred to in that item is 5,000 or less) with regard to the assignment of movables, or the assignment of claims or creation of a pledge, referred to in item (ix) of Appended Table 1 of the Registration and License Tax Act, the rate of registration and license tax on that registration is to be, notwithstanding the provisions of Article 9 of that Act, the amount specified in each of those items in accordance with the category of registration listed in each of those items:
<sup>machine translation, not official</sup>

  **一**  動産の譲渡の登記　一件につき七千五百円
  <sup>art-84-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1/item-1</sup>
  registration of assignment of movables: 7,500 yen per case;
  <sup>machine translation, not official</sup>

  **二**  債権の譲渡又は質権の設定の登記　一件につき七千五百円
  <sup>art-84-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1/item-2</sup>
  registration of assignment of claims or creation of a pledge: 7,500 yen per case;
  <sup>machine translation, not official</sup>

  **三**  前二号に掲げる登記の存続期間を延長する登記　一件につき三千円
  <sup>art-84-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1/item-3</sup>
  registration extending the duration of the registration listed in the preceding two items: 3,000 yen per case.
  <sup>machine translation, not official</sup>

**第二項**  前項の債権又は質権の目的とされた債権の個数の算定方法は、財務省令で定める。
<sup>art-84-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-2</sup>
The method of calculating the number of the claims referred to in the preceding paragraph or of the claims that are the subject of the pledge referred to in that paragraph is specified by Order of the Ministry of Finance.
<sup>machine translation, not official</sup>

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## Cites
- art-84-6/par-1: 登録免許税法別表第一第九号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection
- art-84-6/par-1: 同法第九条 → e-Gov law 342AC0000000035, 第九条 (Article 9), art-9 — not held in this collection
- art-84-6/par-1: 第二号 → 租税特別措置法 第八十四条の六第一項第二号 (Article 84-6, paragraph (1), item (ii)), art-84-6/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1/item-2
- art-84-6/par-1/item-3: 前二号 → 租税特別措置法 第八十四条の六第一項第二号 (Article 84-6, paragraph (1), item (ii)), art-84-6/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1/item-2
- art-84-6/par-1/item-3: 前二号 → 租税特別措置法 第八十四条の六第一項第一号 (Article 84-6, paragraph (1), item (i)), art-84-6/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1/item-1
- art-84-6/par-2: 前項 → 租税特別措置法 第八十四条の六第一項 (Article 84-6, paragraph (1)), art-84-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-6/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 第八十四条の六第一項（動産譲渡登記等に係る登録免許税の税率の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1
- 租税特別措置法 第八十四条の六第一項第三号（動産譲渡登記等に係る登録免許税の税率の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-1/item-3
- 租税特別措置法 第八十四条の六第二項（動産譲渡登記等に係る登録免許税の税率の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-84-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-6/par-2

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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-20261007T211206-231, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-232, 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