# 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-3551-9/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-3551-9/art-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/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-3551-9/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24
**第一項** 旧法第七十五条の二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前に新築し、又は取得した同条に規定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は、なお従前の例による。
suppl-3551-9/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-1
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house prescribed in Article 75-2 of the Former Act which a founder of a public medical institution or a social welfare corporation prescribed in that Article newly built or acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前に国から旧法第七十六条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は、なお従前の例による。
suppl-3551-9/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-2
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land which was sold or transferred without compensation by the State, as prescribed in Article 76 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同条に規定する交換により取得する同条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、施行日前に行われた旧法第七十七条に規定する交換により取得した同条に規定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-3551-9/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/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 prescribed in that Article acquired through an exchange prescribed in that Article carried out on or after the Effective Date, and with regard to registration and license tax on that registration for land prescribed in Article 77 of the Former Act acquired through an exchange prescribed in that Article 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に規定する農地、採草放牧地又は開発して農地とすることが適当な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、施行日前に旧法第七十七条の三に規定する法人が買入れ又は借受けをした同条に規定する農地、採草放牧地又は開発して農地とすることが適当な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-3551-9/art-24/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-4
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership or a right of lease of farmland, pasture land or land suitable for development into farmland prescribed in that Article which a corporation prescribed in that Article purchases or borrows on or after the Effective Date, and with regard to registration and license tax on those registrations for farmland, pasture land or land suitable for development into farmland prescribed in Article 77-3 of the Former Act which a corporation prescribed in that Article 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は、施行日以後に行われる同条第一項に規定する協議、調停若しくはあつせん又は同条第二項に規定する交換分合により取得するこれらの規定に規定する農用地等又は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し、施行日前に行われた旧法第七十七条の四第一項に規定する協議、調停若しくはあつせん又は同条第二項に規定する交換分合により取得したこれらの規定に規定する農用地等又は準農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-3551-9/art-24/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-5
The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of agricultural land, etc. or quasi-farmland prescribed in those provisions acquired through consultation, conciliation or mediation prescribed in paragraph (1) of that Article or through exchange and consolidation prescribed in paragraph (2) of that Article carried out on or after the Effective Date, and with regard to registration and license tax on that registration for agricultural land, etc. or quasi-farmland prescribed in those provisions acquired through consultation, conciliation or mediation prescribed in Article 77-4, paragraph (1) of the Former Act or through exchange and consolidation prescribed in paragraph (2) of that Article carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 施行日前に行われた旧法第七十八条に規定する交換により取得した林野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-3551-9/art-24/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-6
With regard to registration and license tax on the registration of transfer of ownership of forest land acquired through an exchange prescribed in Article 78 of the Former Act carried out 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の規定は、施行日以後に同条に規定する中小企業者が同条に規定する事業協同組合等から取得する同条に規定する土地又は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し、施行日前に旧法第七十八条の三に規定する中小企業者が同条に規定する事業協同組合等から取得した同条に規定する土地又は建物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。この場合において、新法第七十八条の三に規定する土地又は建物が次の表の上欄に掲げるものであるときは、同条に規定する中小企業者が同表の中欄に掲げる期間内に取得する当該土地又は建物の当該登記に係る登録免許税については、同条中「千分の十二」とあるのは、同表の下欄に掲げる字句に読み替えて同条の規定を適用する。
一 新法第七十八条の三第一項に規定する事業協同組合等が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。次号において「昭和五十三年改正法」という。）の施行の日から施行日の前日までの間に取得した同項に規定する土地で政令で定めるもの 施行日から昭和五十七年三月三十一日までの期間 千分の九
二 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十三年改正法の施行の日前に取得した同項に規定する土地で政令で定めるもの 施行日から昭和五十七年三月三十一日までの期間 千分の六
三 新法第七十八条の三第一項に規定する事業協同組合等が施行日前に取得した同項に規定する建物で政令で定めるもの 施行日から昭和五十七年三月三十一日までの期間 千分の九
四 新法第七十八条の三第二項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。次号において「昭和五十四年改正法」という。）の施行の日から施行日の前日までの間に取得した同項に規定する土地 施行日から昭和五十六年三月三十一日までの期間 千分の九
五 新法第七十八条の三第二項に規定する事業協同組合等が昭和五十四年改正法の施行の日前に取得した土地 施行日から昭和五十六年三月三十一日までの期間 千分の六
suppl-3551-9/art-24/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-7
The provisions of Article 78-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that Article which a small and medium sized enterprise prescribed in that Article acquires from a business cooperative, etc. prescribed in that Article on or after the Effective Date, and with regard to registration and license tax on that registration for land or buildings prescribed in Article 78-3 of the Former Act which a small and medium sized enterprise prescribed in that Article acquired from a business cooperative, etc. prescribed in that Article before the Effective Date, the provisions then in force continue to govern. In this case, where the land or buildings prescribed in Article 78-3 of the New Act are those listed in the left-hand column of the following table, the provisions of that Article apply to registration and license tax on that registration of the land or buildings which a small and medium sized enterprise prescribed in that Article acquires within the period listed in the middle column of that table, with the phrase "12/1,000" in that Article deemed to be replaced with the words listed in the right-hand column of that table.
(i) Land prescribed in Article 78-3, paragraph (1) of the New Act which is specified by Cabinet Order and which a business cooperative, etc. prescribed in that paragraph acquired during the period from the Effective Date 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; referred to as the "1978 Amendment Act" in the following item) to the day before the Effective Date The period from the Effective Date to March 31, 1982 9/1,000
(ii) Land prescribed in Article 78-3, paragraph (1) of the New Act which is specified by Cabinet Order and which a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date of the 1978 Amendment Act The period from the Effective Date to March 31, 1982 6/1,000
(iii) Buildings prescribed in Article 78-3, paragraph (1) of the New Act which are specified by Cabinet Order and which a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date The period from the Effective Date to March 31, 1982 9/1,000
(iv) Land prescribed in Article 78-3, paragraph (2) of the New Act which a business cooperative, etc. prescribed in that paragraph acquired during the period from the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; referred to as the "1979 Amendment Act" in the following item) to the day before the Effective Date The period from the Effective Date to March 31, 1981 9/1,000
(v) Land which a business cooperative, etc. prescribed in Article 78-3, paragraph (2) of the New Act acquired before the Effective Date of the 1979 Amendment Act The period from the Effective Date to March 31, 1981 6/1,000
machine translation, not official
**第八項** 新法第七十八条の四第三項第二号の規定は、林業信用基金が施行日以後に同号に掲げる業務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又は登録に係る登録免許税について適用し、施行日前に旧法第七十八条の四第三項第二号に掲げる業務に係る債権を担保するために受けた当該登記又は登録に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-8
The provisions of Article 78-4, paragraph (3), item (ii) of the New Act apply to registration and license tax on the registration or recording of the creation of a mortgage which the Forestry Credit Fund receives on or after the Effective Date to secure claims pertaining to the business listed in that item, and with regard to registration and license tax on that registration or recording received before the Effective Date to secure claims pertaining to the business listed in Article 78-4, paragraph (3), item (ii) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第九項** 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いて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八十一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条第三号に掲げる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-3551-9/art-24/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-9
The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on the registration of matters listed in that item pertaining to a recommendation or instruction, or a certification or approval, prescribed in that Article which is given on or after the Effective Date, and with regard to registration and license tax on the registration of matters listed in Article 81, item (iii) of the Former Act pertaining to a recommendation or instruction, or a certification or approval, prescribed in that Article which was given before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第八十一条の二第一項の規定は、施行日以後に同項に規定する認定を受ける森林組合が、合併をする場合における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適用し、施行日前に旧法第八十一条の二第一項に規定する認定を受けた森林組合が、合併をした場合における当該合併により取得した不動産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-3551-9/art-24/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-10
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 acquired through a merger in the case where a forestry cooperative that receives the certification prescribed in that paragraph on or after the Effective Date carries out the merger, and with regard to registration and license tax on that registration for real property acquired through a merger in the case where a forestry cooperative that received the certification prescribed in Article 81-2, paragraph (1) of the Former Act before the Effective Date carried out the merger, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 旧法第八十二条第一項に規定する会社が施行日前に行つた資本の増加又は施行日前に取得した同項第二号に規定する土地若しくは家屋に関する同号に掲げる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-3551-9/art-24/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-11
With regard to registration and license tax on the registration of an increase of capital which a company prescribed in Article 82, paragraph (1) of the Former Act made before the Effective Date, or of the matters listed in item (ii) of that paragraph concerning land or houses prescribed in that item which the company acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 旧法第八十四条に規定する会社が施行日前に行つた同条に規定する資本の増加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-3551-9/art-24/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-12
With regard to registration and license tax on the registration of an increase of capital prescribed in Article 84 of the Former Act which a company prescribed in that Article made 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-20261007T211206-312, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-313, 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