# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十八条 (Supplementary Provisions, Article 98) - 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: 第九十八条 (Supplementary Provisions, Article 98)（登録免許税の特例に関する経過措置） — address `suppl-4271-9/art-98` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98 - 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. --- ### 第九十八条（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-4271-9/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98 **第一項** 株式会社が、施行日前に新設分割又は吸収分割により不動産に関する権利を取得した場合における当該不動産に関する旧租税特別措置法第八十一条第一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-4271-9/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-1 With regard to registration and license tax on the registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation concerning real property in the case where a stock company acquired rights concerning that real property through an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 株式会社が、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第二項各号に掲げる仮登記又は当該仮登記に基づき受ける不動産の所有権、地上権、永小作権、賃借権若しくは採石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-4271-9/art-98/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-2 With regard to registration and license tax on the provisional registrations listed in the items of Article 81, paragraph (2) of the Former Act on Special Measures Concerning Taxation, or on the registration of transfer of ownership, superficies rights, farming rights, rights of lease or quarrying rights of real property made based on those provisional registrations, in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 株式会社が、施行日前に新設分割又は吸収分割を行った場合における登録免許税法（昭和四十二年法律第三十五号）第七条第二項に規定する信託による財産権の移転の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-4271-9/art-98/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-3 With regard to registration and license tax on the registration of transfer or recording of transfer of property rights through a trust prescribed in Article 7, paragraph (2) of the Registration and License Tax Act (Act No. 35 of 1967) in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新租税特別措置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国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条第一項に規定する国土交通大臣の認定を受けた場合における同項に規定する建築物の所有権の保存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-4271-9/art-98/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-4 The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of buildings prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新租税特別措置法第八十三条の二第一項の規定は、施行日以後に同項に規定する特定目的会社が同項に規定する不動産の所有権を取得する場合における当該不動産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、施行日前に旧租税特別措置法第八十三条の二第一項に規定する特定目的会社が同項に規定する倉庫等以外の不動産の所有権を取得した場合における当該不動産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-4271-9/art-98/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-5 The provisions of Article 83-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property prescribed in that paragraph in the case where a special purpose company prescribed in that paragraph acquires ownership of that real property 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 real property other than a warehouse, etc. prescribed in Article 83-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a special purpose company prescribed in that paragraph acquired ownership of that real property before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第八十三条の二第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する不動産の所有権を取得する場合における当該不動産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、施行日前に旧租税特別措置法第八十三条の二第二項に規定する信託会社等が同項に規定する倉庫等以外の不動産の所有権を取得した場合における当該不動産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-4271-9/art-98/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-6 The provisions of Article 83-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property prescribed in that paragraph in the case where a trust company, etc. prescribed in that paragraph acquires ownership of that real property 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 real property other than a warehouse, etc. prescribed in Article 83-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a trust company, etc. prescribed in that paragraph acquired ownership of that real property before the Effective Date. machine translation, not official **第七項** 新租税特別措置法第八十三条の二第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する不動産の所有権を取得する場合における当該不動産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、施行日前に旧租税特別措置法第八十三条の二第三項に規定する投資法人が同項に規定する倉庫等以外の不動産の所有権を取得した場合における当該不動産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-4271-9/art-98/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-98/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-98/par-7 The provisions of Article 83-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property prescribed in that paragraph in the case where an investment corporation prescribed in that paragraph acquires ownership of that real property 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 real property other than a warehouse, etc. prescribed in Article 83-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where an investment corporation prescribed in that paragraph acquired ownership of that real property before the Effective Date. machine translation, not official --- ## Cites - suppl-4271-9/art-98/par-3: 登録免許税法（昭和四十二年法律第三十五号）第七条第二項 → e-Gov law 342AC0000000035, 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — not held in this collection --- ## 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-20261007T211206-568, 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