# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十二条の二 (Article 72-2) - 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: 第七十二条の二 (Article 72-2)（住宅用家屋の所有権の保存登記の税率の軽減） — address `art-72-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-72-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-72-2 - 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. --- ### 第七十二条の二（住宅用家屋の所有権の保存登記の税率の軽減） — Reduction of Tax Rate for Registration of Preservation of Ownership of Dwelling Houses caption: machine translation, not official art-72-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-72-2 · https://japanlaw.org/l/332AC0000000026/art-72-2 **第一項** 個人が、昭和五十九年四月一日から令和九年三月三十一日までの間に住宅用の家屋で政令で定めるもの（以下第七十五条までにおいて「住宅用家屋」という。）を新築し、又は建築後使用されたことのない住宅用家屋を取得し、当該個人の居住の用に供した場合には、当該住宅用家屋の所有権の保存の登記に係る登録免許税の税率は、財務省令で定めるところにより当該住宅用家屋の新築又は取得後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、千分の一・五とする。 art-72-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-72-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-72-2/par-1 In the case where an individual has newly built a house for residential use specified by Cabinet Order (hereinafter referred to as a "dwelling house" through Article 75), or has acquired a dwelling house that has not been used since its construction, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, the rate of registration and license tax on the registration of preservation of ownership of that dwelling house is 1.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the new construction or acquisition of that dwelling house pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official --- ## Cites - art-72-2/par-1: 登録免許税法第九条 → e-Gov law 342AC0000000035, 第九条 (Article 9), art-9 — not held in this collection - art-72-2/par-1: 第七十五条 → 租税特別措置法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/special-taxation-measures-act/art-75 · https://japanlaw.org/l/332AC0000000026/art-75 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第三十七条の十二第七項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7 - 租税特別措置法 第七十四条第一項（特定認定長期優良住宅の所有権の保存登記等の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/art-74/par-1 - 租税特別措置法 第七十四条の二第一項（認定低炭素住宅の所有権の保存登記等の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-74-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-74-2/par-1 --- ## 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-20261007T211206-225, 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