# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（登録免許税の特例に関する経過措置等） — address `suppl-3531-11/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23 - 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. --- ### 第二十三条（登録免許税の特例に関する経過措置等） — Transitional Measures Concerning Special Provisions on Registration and License Tax, etc. caption: machine translation, not official suppl-3531-11/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23 **第一項** 新法第七十五条の二の規定は、同条に規定する公的医療機関の開設者又は社会福祉法人が施行日以後に新築し、又は取得する同条の規定に該当する家屋の所有権の保存又は移転の登記に係る登録免許税について適用し、これらの者が施行日前に新築し、又は取得し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-3531-11/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-1 The provisions of Article 75-2 of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house falling under the provisions of that Article that a founder of a public medical institution or a social welfare corporation prescribed in that Article newly builds or acquires on or after the Effective Date, and with regard to registration and license tax on these registrations for such a house that those persons newly built or acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十六条第一項及び第三項の規定は、施行日以後に行われるこれらの規定に規定する売渡し又は譲与を受けた土地の所有権の保存又は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旧法第七十六条第一項及び第三項に規定する売渡し又は譲与を受けた土地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-3531-11/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-2 The provisions of Article 76, paragraphs (1) and (3) of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land received by sale or by gratuitous transfer as prescribed in those provisions on or after the Effective Date, and with regard to registration and license tax on these registrations for land received by sale or by gratuitous transfer as prescribed in Article 76, paragraphs (1) and (3) of the Former Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第七十七条の規定は、施行日以後に行われる交換により取得する同条の規定に該当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、施行日前に行われた交換により取得した旧法第七十七条の規定に該当する土地について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-3531-11/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-3 The provisions of Article 77 of the New Act apply to registration and license tax on the registration of transfer of ownership of land falling under the provisions of that Article that is acquired through an exchange carried out on or after the Effective Date, and with regard to registration and license tax on that registration for land falling under the provisions of Article 77 of the Former Act that was acquired through an exchange carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第七十七条の三の規定は、同条に規定する法人が施行日以後に買入れ又は借受けをする同条の規定に該当する土地の所有権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、当該法人が施行日前に買入れ又は借受けをした当該土地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-3531-11/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-4 The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership or a right of lease of land falling under the provisions of that Article that a corporation prescribed in that Article purchases or borrows on or after the Effective Date, and with regard to registration and license tax on these registrations for such land that the corporation purchased or borrowed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第七十七条の四の規定中準農地に係る部分は、施行日以後に受ける同条第一項に規定する準農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する。この場合において、当該準農地の取得が施行日前にされた同項に規定する協議、調停若しくはあつせん又は同条第二項に規定する公告に係るものであるときにおける同条の規定の適用については、同条第一項中「当該勧告、調停又はあつせんがあつた日」とあるのは「昭和五十三年改正法の施行の日」と、同条第二項中「当該交換分合に係る同法第十三条の二第二項に規定する交換分合計画の同法第十三条の四において準用する土地改良法第九十九条第十二項の規定による公告があつた日」とあるのは「昭和五十三年改正法の施行の日」とする。 suppl-3531-11/art-23/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-5 The part of the provisions of Article 77-4 of the New Act that concerns quasi-farmland applies to registration and license tax on the registration of transfer of ownership of quasi-farmland prescribed in paragraph (1) of that Article that is received on or after the Effective Date. In this case, with regard to the application of the provisions of that Article in the case where the acquisition of that quasi-farmland relates to the consultation, conciliation or mediation prescribed in paragraph (1) of that Article, or the public notice prescribed in paragraph (2) of that Article, carried out before the Effective Date, the phrase "the date on which that recommendation, conciliation or mediation was made" in paragraph (1) of that Article is deemed to be replaced with "the Effective Date of the 1978 Amendment Act", and the phrase "the date on which the public notice was given, pursuant to the provisions of Article 99, paragraph (12) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 13-4 of that Act, of the exchange and consolidation plan prescribed in Article 13-2, paragraph (2) of that Act relating to that exchange and consolidation" in paragraph (2) of that Article is deemed to be replaced with "the Effective Date of the 1978 Amendment Act". machine translation, not official **第六項** 新法第七十七条の七の規定は、施行日以後に同条に規定する農林漁業者又は団体に対して行われる同条の規定に該当する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税について適用し、施行日前にこれらの者に対して行われた当該貸付けに係る債権を担保するために受ける抵当権の設定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-3531-11/art-23/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-6 The provisions of Article 77-7 of the New Act apply to registration and license tax on the registration of creation of a mortgage received to secure a claim relating to a loan falling under the provisions of that Article that is made on or after the Effective Date to a person engaged in agriculture, forestry or fisheries or an organization prescribed in that Article, and with regard to registration and license tax on the registration of creation of a mortgage received to secure a claim relating to such a loan made to those persons before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第七項** 新法第七十八条の三第一項の規定中土地に係る部分は、施行日以後に同項に規定する事業協同組合等が取得する同項に規定する土地を当該事業協同組合等の組合員又は所属員たる同項に規定する中小企業者が当該事業協同組合等から取得する場合における当該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、施行日前に当該事業協同組合等が取得した当該土地を当該中小企業者が当該事業協同組合等から取得する場合における当該土地の所有権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-3531-11/art-23/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-7 The part of the provisions of Article 78-3, paragraph (1) of the New Act that concerns land applies to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph acquires on or after the Effective Date, in the case where a small and medium sized enterprise prescribed in that paragraph that is a member or affiliated member of that business cooperative, etc. acquires that land from that business cooperative, etc., and with regard to registration and license tax on the registration of transfer of ownership of such land that the business cooperative, etc. acquired before the Effective Date, in the case where that small and medium sized enterprise acquires that land from that business cooperative, etc., the provisions then in force continue to govern. machine translation, not official **第八項** 新法第七十八条の三第一項の規定中建物に係る部分は、前項の中小企業者が施行日以後に受ける同条第一項に規定する建物の所有権の移転の登記に係る登録免許税について適用する。この場合において、当該中小企業者が施行日前に取得した当該建物について受ける所有権の移転の登記に係る登録免許税に対する同項の規定の適用については、同項の規定にかかわらず、政令で定めるところによる。 suppl-3531-11/art-23/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-8 The part of the provisions of Article 78-3, paragraph (1) of the New Act that concerns buildings applies to registration and license tax on the registration of transfer of ownership of a building prescribed in paragraph (1) of that Article that the small and medium sized enterprise referred to in the preceding paragraph receives on or after the Effective Date. In this case, with regard to the application of the provisions of that paragraph to registration and license tax on the registration of transfer of ownership received for such a building that the small and medium sized enterprise acquired before the Effective Date, notwithstanding the provisions of that paragraph, the provisions specified by Cabinet Order govern. machine translation, not official **第九項** 新法第七十八条の四第三項第四号の規定は、同号に掲げる中央会が施行日以後に受ける同号に掲げる事業に係る債権を担保するための抵当権の設定の登記又は登録に係る登録免許税について適用する。 suppl-3531-11/art-23/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-9 The provisions of Article 78-4, paragraph (3), item (iv) of the New Act apply to registration and license tax on the registration or recording of the creation of a mortgage to secure a claim relating to the business listed in that item that the central federation listed in that item receives on or after the Effective Date. machine translation, not official **第十項** 新法第八十一条第三号の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項につき受ける登記に係る登録免許税について適用し、施行日前にされたこれらの勧告若しくは指示又は認定若しくは承認に係る当該事項について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-3531-11/art-23/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-10 The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on registration received for the matters listed in that item relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and with regard to registration and license tax on registration for those matters relating to such a recommendation or instruction, or certification or approval, given before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十一項** 旧法第八十一条の二第一項の農業協同組合で施行日前に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めたもの又は同条第一項の漁業協同組合で施行日前に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めたものが、それぞれこれらの認定を受けて合併をした場合における同条第一項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-3531-11/art-23/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-11 With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where an agricultural cooperative under paragraph (1) of that Article that sought, before the Effective Date, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act, or a fishery cooperative under paragraph (1) of that Article that sought, before the Effective Date, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act, carries out a merger after receiving the respective certification, the provisions then in force continue to govern. machine translation, not official **第十二項** 旧法第八十一条の二第一項の森林組合で施行日前に森林組合合併助成法（昭和三十八年法律第五十六号）第四条第二項の認定を受けたものが合併をした場合における旧法第八十一条の二第一項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-3531-11/art-23/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-12 With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a forestry cooperative under Article 81-2, paragraph (1) of the Former Act that received, before the Effective Date, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) carries out a merger, the provisions then in force continue to govern. machine translation, not official **第十三項** 漁業協同組合で政令で定めるものが施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、施行日以後に当該認定を受けて合併をする場合における旧法第八十一条の二第一項に規定する登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項中「又は漁業協同組合が」とあるのは「又は漁業協同組合のうち昭和五十三年改正法附則第二十三条第十三項に規定する政令で定めるものが」と、「千分の一」とあるのは「千分の一（当該漁業協同組合が、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）の施行の日以後に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、当該認定を受けて合併した場合には、千分の二）」とする。 suppl-3531-11/art-23/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-13 With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a fishery cooperative specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1985, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "or a fishery cooperative" in that paragraph is deemed to be replaced with "or a fishery cooperative, among those specified by Cabinet Order as prescribed in Article 23, paragraph (13) of the Supplementary Provisions of the 1978 Amendment Act,", and the phrase "1/1,000" is deemed to be replaced with "1/1,000 (or 2/1,000, if that fishery cooperative, on or after the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980), sought the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carried out a merger)". machine translation, not official **第十四項** 新法第八十二条第一号及び第八十四条の規定は、施行日以後に行われるこれらの規定に規定する資本の増加について受ける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旧法第八十二条第一号及び第八十四条に規定する資本の増加について受け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-3531-11/art-23/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-14 The provisions of Article 82, item (i) and Article 84 of the New Act apply to registration and license tax on registration received for an increase in capital prescribed in those provisions that is carried out on or after the Effective Date, and with regard to registration and license tax on registration received for an increase in capital prescribed in Article 82, item (i) and Article 84 of the Former Act that was carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十五項** 農業協同組合が昭和五十五年法律第五号の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する農業協同組合又は当該合併により設立した農業協同組合が当該合併により取得する不動産の権利の移転の登記に係る登録免許税については、昭和五十五年改正法による改正後の租税特別措置法第八十一条の二第一項の規定の例による。 suppl-3531-11/art-23/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-15 With regard to registration and license tax on the registration of transfer of rights to real property that an agricultural cooperative surviving a merger, or an agricultural cooperative established by a merger, acquires through that merger, in the case where an agricultural cooperative seeks, during the period from the effective date of Act No. 5 of 1980 to March 31, 1982, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 5 of 1980, the provisions of Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1980 Amendment Act govern. machine translation, not official **第十六項** 農業協同組合が昭和六十一年法律第十号の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けて合併をする場合若しくは平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する農業協同組合若しくは当該合併により設立した農業協同組合が当該合併により取得する不動産の権利、森林組合が昭和六十二年法律第七十六号の施行の日から平成十四年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する森林組合若しくは当該合併により設立した森林組合が当該合併により取得する不動産の権利又は漁業協同組合が昭和六十三年法律第十五号の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けて合併をする場合若しくは平成五年法律第二十四号の施行の日から平成十五年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する漁業協同組合若しくは当該合併により設立した漁業協同組合が当該合併により取得する不動産若しくは漁船の権利の移転の登記に係る登録免許税については、租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）による改正前の租税特別措置法第八十一条の二第一項の規定の例による。 suppl-3531-11/art-23/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-16 With regard to registration and license tax on the registration of transfer of rights to real property that an agricultural cooperative surviving a merger, or an agricultural cooperative established by a merger, acquires through that merger, in the case where an agricultural cooperative seeks, during the period from the effective date of Act No. 10 of 1986 to March 31, 1992, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 10 of 1986, or in the case where it seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 57 of 1992, of rights to real property that a forestry cooperative surviving a merger, or a forestry cooperative established by a merger, acquires through that merger, in the case where a forestry cooperative seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 76 of 1987, or of rights to real property or fishing vessels that a fishery cooperative surviving a merger, or a fishery cooperative established by a merger, acquires through that merger, in the case where a fishery cooperative seeks, during the period from the effective date of Act No. 15 of 1988 to March 31, 1993, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 15 of 1988, or in the case where it seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 24 of 1993, the provisions of Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983) govern. machine translation, not official **第十七項** 前項の規定により租税特別措置法の一部を改正する法律による改正前の租税特別措置法第八十一条の二第一項の規定の例によることとされる同項に規定する登記の場合における所得税法等の一部を改正する法律第九条の規定による改正後の租税特別措置法第七十一条第二項の規定の適用については、同条中「第八十二条」とあるのは、「第八十二条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第二十三条第十六項を含む。）」とする。 suppl-3531-11/art-23/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-17 With regard to the application of the provisions of Article 71, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by Article 9 of the Act Partially Amending the Income Tax Act, etc. in the case of the registration prescribed in Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation, whose provisions govern pursuant to the provisions of the preceding paragraph, the phrase "Article 82" in that Article is deemed to be replaced with "Article 82 (including Article 23, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978))". machine translation, not official --- ## Cites - suppl-3531-11/art-23/par-5: 土地改良法第九十九条第十二項 → e-Gov law 324AC0000000195, 第九十九条第十二項 (Article 99, paragraph (12)), art-99/par-12 — not held in this collection - suppl-3531-11/art-23/par-8: 前項 → 租税特別措置法 附則第二十三条第七項 (Supplementary Provisions, Article 23, paragraph (7)), suppl-3531-11/art-23/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-7 - suppl-3531-11/art-23/par-12: 森林組合合併助成法（昭和三十八年法律第五十六号）第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - suppl-3531-11/art-23/par-13: 昭和五十三年改正法附則第二十三条第十三項 → 租税特別措置法 附則第二十三条第十三項 (Supplementary Provisions, Article 23, paragraph (13)), suppl-3531-11/art-23/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-13 - suppl-3531-11/art-23/par-16: 農業協同組合合併助成法第二条第一項 → e-Gov law 336AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-3531-11/art-23/par-16: 同法第四条第二項 → e-Gov law 336AC0000000048, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - suppl-3531-11/art-23/par-16: 森林組合合併助成法第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection - suppl-3531-11/art-23/par-16: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - suppl-3531-11/art-23/par-16: 漁業協同組合合併促進法第二条 → e-Gov law 342AC0000000078, 第二条 (Article 2), art-2 — not held in this collection - suppl-3531-11/art-23/par-16: 同法第四条第二項 → e-Gov law 342AC0000000078, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - suppl-3531-11/art-23/par-17: 前項 → 租税特別措置法 附則第二十三条第十六項 (Supplementary Provisions, Article 23, paragraph (16)), suppl-3531-11/art-23/par-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-16 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第八項（登録免許税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-8 - 租税特別措置法 附則第二十三条第十三項（登録免許税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-13 - 租税特別措置法 附則第二十三条第十七項（登録免許税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-17 --- ## 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-20261007T211206-304, 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