# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（登録免許税の特例に関する経過措置） — address `suppl-3631-4/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17 - 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. --- ### 第十七条（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-3631-4/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17 **第一項** 新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受け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、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地について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-3631-4/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17/par-1 The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that is sold or transferred without compensation by the State as prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that was sold or transferred without compensation by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date. machine translation, not official **第二項** 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交換分合により同項に規定する者が取得した同項に規定する土地について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-3631-4/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17/par-2 With regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, paragraph (1) of the Former Act that a person prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out 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公害防止事業団から譲渡を受けた同項に規定する土地について適用し、施行日前に旧法第七十八条の三第二項に規定する事業協同組合等が公害防止事業団から譲渡を受けた同項に規定する土地については、なお従前の例による。 suppl-3631-4/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17/par-3 The provisions of Article 78-3, paragraph (2) of the New Act apply to land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph has received by transfer from the Environmental Pollution Control Service Corporation on or after the Effective Date, and the provisions then in force continue to govern land prescribed in Article 78-3, paragraph (2) of the Former Act that a business cooperative, etc. prescribed in that paragraph received by transfer from the Environmental Pollution Control Service Corporation before the Effective Date. 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-20261007T211206-340, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-341, 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