# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（登録免許税の特例に関する経過措置） — address `suppl-3521-9/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-13 - 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. --- ### 第十三条（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-3521-9/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-13 **第一項** 新法第七十二条から第七十四条までの規定は、施行日以後に新築されるこれらの規定に規定する家屋の所有権の保存の登記、当該家屋の所有権の移転の登記及び当該家屋についての抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築された当該家屋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-3521-9/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-13/par-1 The provisions of Articles 72 through 74 of the New Act apply to registration and license tax on the registration of preservation of ownership of houses prescribed in those provisions that are newly built on or after the Effective Date, the registration of transfer of ownership of those houses and the registration of creation of mortgages on those houses, and with regard to registration and license tax on those registrations concerning such houses newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十九条第一項の規定は、施行日以後に新造される同項に規定する船舶の所有権の保存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-3521-9/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-13/par-2 The provisions of Article 79, paragraph (1) of the New Act apply to registration and license tax on the registration of preservation of ownership of vessels prescribed in that paragraph that are newly built on or after the Effective Date, and with regard to registration and license tax on that registration of such vessels newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第八十一条の二第一項の規定は、施行日以後に行われる同項に規定する合併により取得する不動産又は漁船の権利の移転の登記に係る登録免許税について適用し、施行日前に行われた当該合併により取得したこれらの権利の移転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-3521-9/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-13/par-3 The provisions of Article 81-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of rights to real property or fishing vessels acquired through a merger prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of those rights acquired through such a merger carried out 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-20261007T211206-300, 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