# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（登録免許税の特例に関する経過措置） — address `suppl-3541-15/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24 - 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. --- ### 第二十四条（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-3541-15/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24 **第一項** 新法第七十七条の二の規定は、同条の農業生産法人が施行日以後に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供する場合における当該土地の所有権、地上権、永小作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、当該農業生産法人が施行日前に当該出資を受けて当該土地をその耕作又は養畜の用に供した場合における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-3541-15/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24/par-1 The provisions of Article 77-2 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership, a superficies right, a farming right or a right of lease of the land referred to in that Article, in the case where the agricultural production corporation referred to in that Article receives, on or after the Effective Date, the capital contribution prescribed in that Article and uses that land for its cultivation or livestock raising, and with regard to registration and license tax on these registrations for that land in the case where the agricultural production corporation received that capital contribution before the Effective Date and used that land for its cultivation or livestock raising, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十八条の二の規定は、同条の生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける場合における当該出資による所有権、地上権、永小作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、当該生産森林組合又は農業生産法人が施行日前に当該出資を受けた場合における当該出資による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-3541-15/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24/par-2 The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership, a superficies right, a farming right or a right of lease through a capital contribution, in the case where the production forestry cooperative or agricultural production corporation referred to in that Article receives, on or after the Effective Date, the capital contribution prescribed in that Article, and with regard to registration and license tax on these registrations through that capital contribution in the case where the production forestry cooperative or agricultural production corporation received that capital contribution before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第七十八条の三第二項の規定は、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-3541-15/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24/par-3 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 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 **第四項** 新法第八十一条第三号の規定（中小企業近代化促進法第八条第二項又は第三項の規定に係る部分に限る。）は、施行日以後にされる中小企業近代化促進法第八条第二項又は第三項の規定による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、施行日前にされた当該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-3541-15/art-24/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-24/par-4 The provisions of Article 81, item (iii) of the New Act (limited to the part concerning the provisions of Article 8, paragraph (2) or (3) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises) apply to registration and license tax on registration received for the matters listed in that item relating to an approval under the provisions of Article 8, paragraph (2) or (3) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises 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 an approval given 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-20261007T211206-308, 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