# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（登録免許税の特例に関する経過措置） — address `suppl-4091-22/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19 - 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. --- ### 第十九条（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-4091-22/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19 **第一項** 新租税特別措置法第七十二条から第七十四条までの規定は、施行日以後に新築し、又は取得するこれらの規定に規定する住宅用家屋の所有権の保存若しくは移転の登記又は当該住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築し、又は取得した旧租税特別措置法第七十二条から第七十四条までに規定する住宅用家屋の所有権の保存若しくは移転の登記又は当該住宅用家屋を目的とする抵当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-4091-22/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19/par-1 The provisions of Articles 72 through 74 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house for residential use prescribed in those provisions that is newly built or acquired on or after the Effective Date, or on the registration of the creation of a mortgage on that house for residential use, and with regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house for residential use prescribed in Articles 72 through 74 of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before the Effective Date, or on the registration of the creation of a mortgage on that house for residential use, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第七十七条の規定は、平成十年一月一日以後に行われる同条に規定する贈与により取得する同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しく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、同日前に行われた旧租税特別措置法第七十七条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しく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は、なお従前の例による。 suppl-4091-22/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19/par-2 The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the transfer of ownership of farmland, pasture land or quasi-farmland prescribed in that Article, or of the transfer or creation of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made on or after January 1, 1998, and with regard to registration and license tax on the registration of the transfer of ownership of farmland, pasture land or quasi-farmland prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation, or of the transfer or creation of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 旧租税特別措置法第七十七条の四第二項に規定する農住組合の組合員が平成十一年三月三十一日までに同項に規定する交換分合により土地を取得する場合における同項に規定する登記については、同項の規定は、なおその効力を有する。この場合において、同項中「平成九年三月三十一日」とあるのは、「平成十一年三月三十一日」とする。 suppl-4091-22/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19/par-3 With regard to the registration prescribed in Article 77-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a member of an agricultural and residential land cooperative prescribed in that paragraph acquires land through exchange and consolidation prescribed in that paragraph by March 31, 1999, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 1997" in that paragraph is deemed to be replaced with "March 31, 1999". machine translation, not official **第四項** 旧租税特別措置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平成十一年三月三十一日までに同条に規定する出資を受ける場合における同条に規定する登記については、同条の規定は、なおその効力を有する。この場合において、同条中「平成九年三月三十一日」とあるのは、「平成十一年三月三十一日」とする。 suppl-4091-22/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-19/par-4 With regard to the registration prescribed in Article 78-2 of the Former Act on Special Measures Concerning Taxation in the case where a production forestry cooperative or agricultural production corporation prescribed in that Article receives a capital contribution prescribed in that Article by March 31, 1999, the provisions of that Article remain in force. In this case, the phrase "March 31, 1997" in that Article is deemed to be replaced with "March 31, 1999". 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-20261007T211206-385, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-009, 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