# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（登録免許税の特例に関する経過措置） — address `suppl-3621-14/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12 - 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. --- ### 第十二条（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-3621-14/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12 **第一項** 新法第七十七条の三の規定は、施行日以後に同条第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得するこれらの規定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、施行日前に旧法第七十七条の三第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得したこれらの規定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は、なお従前の例による。 suppl-3621-14/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-1 The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-3, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article. machine translation, not official **第二項** 新法第七十七条の四第二項の規定は、同項に規定する農住組合の組合員が施行日以後に同項に規定する交換分合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、当該組合員が施行日前に旧法第七十七条の四第二項に規定する交換分合により取得した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-3621-14/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-2 The provisions of Article 77-4, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that the member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-4, paragraph (2) of the Former Act. machine translation, not official **第三項** 新法第七十八条の二の規定は、同条に規定する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同条の土地の所有権、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、旧法第七十八条の二に規定する生産森林組合又は農業生産法人が施行日前に同条に規定する出資を受けた同条の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-3621-14/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-3 The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease of land referred to in that Article that a production forestry cooperative or agricultural production corporation prescribed in that Article receives as the contribution prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for land referred to in that Article that a production forestry cooperative or agricultural production corporation prescribed in Article 78-2 of the Former Act received as the contribution prescribed in that Article before the Effective Date. machine translation, not official **第四項** 旧法第八十一条第二項に規定する承認に係る同項各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-3621-14/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-4 The provisions then in force continue to govern registration and license tax on the registration of the matters set forth in the items of Article 81, paragraph (2) of the Former Act pertaining to the approval prescribed in that paragraph. machine translation, not official **第五項** 前項の規定によりなお従前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新法第七十一条第二項の規定の適用については、「第八十一条」とあるのは、「第八十一条（租税特別措置法の一部を改正する法律（昭和六十二年法律第十四号）附則第十二条第四項を含む。）」とする。 suppl-3621-14/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-5 With regard to the application of the provisions of Article 71, paragraph (2) of the New Act in the case of a registration prescribed in the preceding paragraph for which the provisions then in force continue to govern pursuant to the provisions of that paragraph, the phrase "Article 81" is deemed to be replaced with "Article 81 (including Article 12, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1987))". machine translation, not official --- ## Cites - suppl-3621-14/art-12/par-5: 前項 → 租税特別措置法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-3621-14/art-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十二条第五項（登録免許税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-14/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-12/par-5 --- ## 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-20261007T211206-336, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-008, 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