# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（登録免許税の特例に関する経過措置） — address `suppl-3501-16/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21 - 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. --- ### 第二十一条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax caption: machine translation, not official suppl-3501-16/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21 **第一項** 新法第七十六条の二の規定は、施行日以後に受ける同条に規定する登記に係る登録免許税について適用し、施行日前に受けた旧法第七十六条の二に規定する登記に係る登録免許税については、なお従前の例による。 suppl-3501-16/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21/par-1 The provisions of Article 76-2 of the New Act apply to registration and license tax on registrations prescribed in that Article that are obtained on or after the Effective Date, and with regard to registration and license tax on registrations prescribed in Article 76-2 of the Former Act that were obtained before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和五十年三月三十一日以前に行われた旧法第七十七条第二項に規定する交換により取得した土地の所有権の移転の登記で当該交換後一年以内に受けるものに係る登録免許税については、なお従前の例による。 suppl-3501-16/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21/par-2 With regard to registration and license tax on the registration of transfer of ownership of land acquired through an exchange prescribed in Article 77, paragraph (2) of the Former Act carried out on or before March 31, 1975, which is obtained within one year after that exchange, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第七十七条の四第一項の規定は、施行日以後にされる同項に規定する協議、調停又はあつせんにより取得する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前にされた旧法第七十七条の四に規定する協議、調停又はあつせんにより取得した土地の当該登記に係る登録免許税については、なお従前の例による。 suppl-3501-16/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21/par-3 The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land acquired through consultation, conciliation or mediation prescribed in that paragraph that takes place on or after the Effective Date, and with regard to registration and license tax on that registration for land acquired through consultation, conciliation or mediation prescribed in Article 77-4 of the Former Act that took place before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第七十八条の三第二項の規定は、施行日以後に取得する同項に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に取得した当該土地の当該登記に係る登録免許税については、なお従前の例による。 suppl-3501-16/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21/par-4 The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that is acquired on or after the Effective Date, and with regard to registration and license tax on that registration for such land acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第七十九条の規定は、施行日以後に新造される同条第一項に規定する船舶についての所有権の保存の登記又は抵当権の設定の登記に係る登録免許税について適用し、施行日前に新造された当該船舶についてのこれらの登記に係る登録免許税については、なお従前の例による。 suppl-3501-16/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-21/par-5 The provisions of Article 79 of the New Act apply to registration and license tax on the registration of preservation of ownership or the registration of creation of a mortgage for ships prescribed in paragraph (1) of that Article that are newly built on or after the Effective Date, and with regard to registration and license tax on those registrations for such ships newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-293, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-294, 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