# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条の七 (Article 84-7) - 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: 第八十四条の七 (Article 84-7)（産業再生委員会等の委員の登記に係る課税の特例） — address `art-84-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-84-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-84-7 - 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. --- ### 第八十四条の七（産業再生委員会等の委員の登記に係る課税の特例） — Special Provisions on Taxation on Registration of Committee Members of the Industrial Revitalization Corporation of Japan, etc. caption: machine translation, not official art-84-7 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7 · https://japanlaw.org/l/332AC0000000026/art-84-7 **第一項** 株式会社産業再生機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社産業再生機構法（平成十五年法律第二十七号）第十八条第一項（登記）の委員」とする。 art-84-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-1 With regard to registration and license tax on the registration of the Industrial Revitalization Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 18, paragraph (1) (Registration) of the Industrial Revitalization Corporation Act (Act No. 27 of 2003)". machine translation, not official **第二項** 日本郵政株式会社の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは郵政民営化法（平成十七年法律第九十七号）第四十六条第一項（登記）の委員」とする。 art-84-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-2 With regard to registration and license tax on the registration of Japan Post Holdings Co., Ltd., the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 46, paragraph (1) (Registration) of the Postal Service Privatization Act (Act No. 97 of 2005)". machine translation, not official **第三項** 株式会社地域経済活性化支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社地域経済活性化支援機構法（平成二十一年法律第六十三号）第二十条第一項（登記）の委員」とする。 art-84-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-3 With regard to registration and license tax on the registration of the Regional Economy Vitalization Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 20, paragraph (1) (Registration) of the Act on Regional Economy Vitalization Corporation of Japan (Act No. 63 of 2009)". machine translation, not official **第四項** 株式会社産業革新投資機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは産業競争力強化法第九十九条第一項（委員の登記）の委員」とする。 art-84-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-4 With regard to registration and license tax on the registration of the Japan Investment Corporation, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 99, paragraph (1) (Registration of Committee Members) of the Act on Strengthening Industrial Competitiveness". machine translation, not official **第五項** 株式会社農林漁業成長産業化支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社農林漁業成長産業化支援機構法（平成二十四年法律第八十三号）第十九条第一項（登記）の委員」とする。 art-84-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-5 With regard to registration and license tax on the registration of the Agriculture, Forestry and Fisheries Growth Industrialization Support Corporation, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 19, paragraph (1) (Registration) of the Act on the Agriculture, Forestry and Fisheries Growth Industrialization Support Corporation (Act No. 83 of 2012)". machine translation, not official **第六項** 株式会社海外需要開拓支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社海外需要開拓支援機構法（平成二十五年法律第五十一号）第二十条第一項（登記）の委員」とする。 art-84-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-6 With regard to registration and license tax on the registration of Cool Japan Fund, Inc., the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 20, paragraph (1) (Registration) of the Act on Cool Japan Fund, Inc. (Act No. 51 of 2013)". machine translation, not official **第七項** 株式会社民間資金等活用事業推進機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第五十条第一項（登記）の委員」とする。 art-84-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-7 With regard to registration and license tax on the registration of the Private Finance Initiative Promotion Corporation of Japan, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 50, paragraph (1) (Registration) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999)". machine translation, not official **第八項** 株式会社海外交通・都市開発事業支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社海外交通・都市開発事業支援機構法（平成二十六年法律第二十四号）第二十一条第一項（登記）の委員」とする。 art-84-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-8 With regard to registration and license tax on the registration of the Japan Overseas Infrastructure Investment Corporation for Transport & Urban Development, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 21, paragraph (1) (Registration) of the Act on the Japan Overseas Infrastructure Investment Corporation for Transport & Urban Development (Act No. 24 of 2014)". machine translation, not official **第九項** 株式会社海外通信・放送・郵便事業支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは株式会社海外通信・放送・郵便事業支援機構法（平成二十七年法律第三十五号）第二十一条第一項（登記）の委員」とする。 art-84-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-9 With regard to registration and license tax on the registration of the Fund Corporation for the Overseas Development of Japan's ICT and Postal Services, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 21, paragraph (1) (Registration) of the Act on the Fund Corporation for the Overseas Development of Japan's ICT and Postal Services (Act No. 35 of 2015)". machine translation, not official **第十項** 株式会社脱炭素化支援機構の登記に係る登録免許税については、登録免許税法別表第一第二十四号（一）カ中「若しくは特別取締役」とあるのは、「、特別取締役若しくは地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第三十六条の二十一第一項（委員の登記）の委員」とする。 art-84-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-84-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-84-7/par-10 With regard to registration and license tax on the registration of the Japan Green Investment Corp. for Carbon Neutrality, the phrase "or special directors" in item (xxiv), (i), (n) of Appended Table 1 of the Registration and License Tax Act is deemed to be replaced with ", special directors, or committee members referred to in Article 36-21, paragraph (1) (Registration of Committee Members) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998)". machine translation, not official --- ## Cites - art-84-7/par-1: 登録免許税法別表第一第二十四号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-84-7/par-1: 株式会社産業再生機構法（平成十五年法律第二十七号）第十八条第一項 → e-Gov law 415AC0000000027, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection - art-84-7/par-2: 登録免許税法別表第一第二十四号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-84-7/par-2: 郵政民営化法（平成十七年法律第九十七号）第四十六条第一項 → e-Gov law 417AC0000000097, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection - art-84-7/par-3: 登録免許税法別表第一第二十四号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-84-7/par-3: 株式会社地域経済活性化支援機構法（平成二十一年法律第六十三号）第二十条第一項 → e-Gov law 421AC0000000063, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection - art-84-7/par-4: 登録免許税法別表第一第二十四号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-84-7/par-4: 産業競争力強化法第九十九条第一項 → e-Gov law 425AC0000000098, 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — not held in this collection - art-84-7/par-5: 登録免許税法別表第一第二十四号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-84-7/par-5: 株式会社農林漁業成長産業化支援機構法（平成二十四年法律第八十三号）第十九条第一項 → e-Gov law 424AC0000000083, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection - art-84-7/par-6: 登録免許税法別表第一第二十四号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-84-7/par-6: 株式会社海外需要開拓支援機構法（平成二十五年法律第五十一号）第二十条第一項 → e-Gov law 425AC0000000051, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection - art-84-7/par-7: 登録免許税法別表第一第二十四号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-84-7/par-7: 民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第五十条第一項 → e-Gov law 411AC1000000117, 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — not held in this collection - art-84-7/par-8: 登録免許税法別表第一第二十四号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-84-7/par-8: 株式会社海外交通・都市開発事業支援機構法（平成二十六年法律第二十四号）第二十一条第一項 → e-Gov law 426AC0000000024, 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — not held in this collection - art-84-7/par-9: 登録免許税法別表第一第二十四号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-84-7/par-9: 株式会社海外通信・放送・郵便事業支援機構法（平成二十七年法律第三十五号）第二十一条第一項 → e-Gov law 427AC0000000035, 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — not held in this collection - art-84-7/par-10: 登録免許税法別表第一第二十四号 → e-Gov law 342AC0000000035, 別表第一 (Appended Table 1), appdx-1 — not held in this collection - art-84-7/par-10: 地球温暖化対策の推進に関する法律（平成十年法律第百十七号）第三十六条の二十一第一項 → e-Gov law 410AC0000000117, 第三十六条の二十一第一項 (Article 36-21, paragraph (1)), art-36-21/par-1 — 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-20261007T211206-232, 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