# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（登録免許税の特例に関する経過措置） — address `suppl-4021-13/art-25` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25 - 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. --- ### 第二十五条（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-4021-13/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25 **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-4021-13/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/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 free of charge by the State as prescribed in that paragraph on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land that was sold or transferred free of charge by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十七条の二第一項（所有権の移転の登記に係る部分に限る。）の規定は、同項に規定する法人が施行日以後に買入れをする同項に規定する農地、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二第一項に規定する法人が買入れをした同項に規定する農地、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-4021-13/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-2 The provisions of Article 77-2, paragraph (1) of the New Act (limited to the part concerning the registration of transfer of ownership) apply to registration and license tax on the registration of transfer of ownership of farmland, pasture land or land suitable for development into farmland prescribed in that paragraph that a corporation prescribed in that paragraph purchases on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of farmland, pasture land or land suitable for development into farmland prescribed in Article 77-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph purchased before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第七十七条の二第二項の規定は、同項に規定する森林整備法人が施行日以後に同項に規定する分収育林契約に係る土地につき地上権の設定を受ける場合の当該地上権の設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の二第二項に規定する森林整備法人が同項に規定する分収育林契約に係る土地につき地上権の設定を受けた場合の当該地上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-4021-13/art-25/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-3 The provisions of Article 77-2, paragraph (2) of the New Act apply to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in that paragraph has a superficies right created for it on or after the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph, and with regard to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act had a superficies right created for it before the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第七十七条の四第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項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の四第一項に規定する交換分合により取得した同項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-4021-13/art-25/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-4 The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in Article 77-4, paragraph (1) of the Former Act carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第八十一条第一項第三号の規定は、施行日以後にされる同項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第一項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項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-4021-13/art-25/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-5 The provisions of Article 81, paragraph (1), item (iii) of the New Act apply to registration and license tax on the registration of the matters listed in that item pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that is given on or after the Effective Date, and with regard to registration and license tax on the registration of the matters listed in Article 81, paragraph (1), item (iii) of the Former Act pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that was given before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供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、施行日前に旧法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業の用に供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-4021-13/art-25/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-6 The provisions of Article 83, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects prescribed in Article 83, paragraph (1) of the Former Act that are carried out with a loan of funds prescribed in that paragraph received 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-20261007T211206-350, 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