# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十四条 (Article 74) - 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: 第七十四条 (Article 74)（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） — address `art-74` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-74 - 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. --- ### 第七十四条（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） — Reduction of Tax Rates for Registration of Preservation of Ownership, etc. of Specified Certified Long-Life Quality Housing caption: machine translation, not official art-74 · https://japanlaw.org/ja/special-taxation-measures-act/art-74 · https://japanlaw.org/l/332AC0000000026/art-74 **第一項** 個人が、長期優良住宅の普及の促進に関する法律の施行の日から令和九年三月三十一日までの間（次項において「特定期間」という。）に同法第十条第二号イに掲げる住宅で住宅用家屋に該当するもの（以下この条において「特定認定長期優良住宅」という。）の新築をし、又は建築後使用されたことのない特定認定長期優良住宅の取得をし、当該個人の居住の用に供した場合には、当該特定認定長期優良住宅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特定認定長期優良住宅の新築又は取得後一年以内に登記を受けるものに限り、第七十二条の二及び登録免許税法第九条の規定にかかわらず、千分の一とする。 art-74/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/art-74/par-1 In the case where an individual has newly built a house listed in Article 10, item (ii), (a) of the Act on the Promotion of Long-Life Quality Housing that falls under the category of a dwelling house (hereinafter referred to as "specified certified long-life quality housing" in this Article), or has acquired specified certified long-life quality housing that has not been used since its construction, during the period from the date of enforcement of that Act to March 31, 2027 (referred to as the "specified period" in the following paragraph), 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 specified certified long-life quality housing is 1/1,000, notwithstanding the provisions of Article 72-2 and 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 specified certified long-life quality housing pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official **第二項** 個人が、特定期間内に建築後使用されたことのない特定認定長期優良住宅の取得をし、当該個人の居住の用に供した場合には、当該特定認定長期優良住宅の所有権の移転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特定認定長期優良住宅の取得後一年以内に登記を受けるものに限り、前条及び登録免許税法第九条の規定にかかわらず、千分の一（一戸建ての特定認定長期優良住宅にあつては、千分の二）とする。 art-74/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/art-74/par-2 In the case where an individual has acquired specified certified long-life quality housing that has not been used since its construction within the specified period and has used it as that individual's residence, the rate of registration and license tax on the registration of transfer of ownership of that specified certified long-life quality housing is 1/1,000 (or, for detached specified certified long-life quality housing, 2/1,000), notwithstanding the provisions of the preceding Article and Article 9 of the Registration and License Tax Act, limited to a registration received within one year after the acquisition of that specified certified long-life quality housing pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official --- ## Cites - art-74/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-74/par-1: 第七十二条の二 → 租税特別措置法 第七十二条の二 (Article 72-2), art-72-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-72-2 · https://japanlaw.org/l/332AC0000000026/art-72-2 - art-74/par-1: 次項 → 租税特別措置法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/art-74/par-2 - art-74/par-1: この条 → 租税特別措置法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/special-taxation-measures-act/art-74 · https://japanlaw.org/l/332AC0000000026/art-74 - art-74/par-2: 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-74/par-2: 前条 → 租税特別措置法 第七十三条 (Article 73), art-73 — https://japanlaw.org/ja/special-taxation-measures-act/art-73 · https://japanlaw.org/l/332AC0000000026/art-73 ## 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 第七十三条第一項（住宅用家屋の所有権の移転登記の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/art-73/par-1 - 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 --- ## 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