# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十五条 (Article 75) - 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: 第七十五条 (Article 75)（住宅取得資金の貸付け等に係る抵当権の設定登記の税率の軽減） — address `art-75` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-75 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-75 - 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. --- ### 第七十五条（住宅取得資金の貸付け等に係る抵当権の設定登記の税率の軽減） — Reduction of Tax Rate for Registration of Creation of Mortgages Relating to Loans, etc. of Funds for Housing Acquisition caption: machine translation, not official art-75 · https://japanlaw.org/ja/special-taxation-measures-act/art-75 · https://japanlaw.org/l/332AC0000000026/art-75 **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家屋の新築（当該期間内に家屋につき増築をし、当該増築後の家屋が住宅用家屋に該当する場合における当該増築を含む。以下この条において同じ。）をし、又は建築後使用されたことのない住宅用家屋若しくは建築後使用されたことのある住宅用家屋のうち政令で定めるものの取得をし、当該個人の居住の用に供した場合において、これらの住宅用家屋の新築又は取得（以下この条において「住宅用家屋の新築等」という。）をするための資金の貸付け（貸付けに係る債務の保証を含む。）が行われるとき、又は対価の支払が賦払の方法により行われるときは、その貸付け又はその賦払金に係る債権で次の各号に掲げるものを担保するために当該各号に定める者が受けるこれらの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等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、千分の一とする。 art-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/art-75/par-1 In the case where an individual has newly built a dwelling house (including, in the case where the individual has extended a house within that period and the house after that extension falls under the category of a dwelling house, that extension; hereinafter the same applies in this Article), or has acquired a dwelling house that has not been used since its construction or a dwelling house that has been used since its construction that is specified by Cabinet Order, during the period from April 1, 1984 to March 31, 2027, and has used it as that individual's residence, when a loan of funds (including a guarantee of obligations relating to a loan) is made for the new construction or acquisition of that dwelling house (hereinafter referred to as the "new construction, etc. of a dwelling house" in this Article), or when the payment of consideration is made by the installment payment method, the rate of registration and license tax on the registration of creation of a mortgage on that dwelling house that the person specified in each of the following items receives in order to secure the claim listed in that item relating to that loan or those installment payments is 1/1,000, 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, etc. of that dwelling house pursuant to the provisions of Order of the Ministry of Finance: machine translation, not official **一** 住宅用家屋の新築等をするための資金の貸付けに係る債権　当該債権に係る貸付けを行つた者 art-75/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-75/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-75/par-1/item-1 a claim relating to a loan of funds for the new construction, etc. of a dwelling house: the person who made the loan relating to that claim; machine translation, not official **二** 住宅用家屋の新築等をするための資金の貸付けに係る債務の保証に基づく求償権　当該債務の保証を行つた者 art-75/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-75/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-75/par-1/item-2 a right to reimbursement based on a guarantee of obligations relating to a loan of funds for the new construction, etc. of a dwelling house: the person who provided that guarantee of obligations; machine translation, not official **三** 住宅用家屋の新築等をするための対価の支払が賦払の方法により行われる場合における当該賦払金に係る債権　当該賦払の方法により当該対価の支払を受けた者 art-75/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-75/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-75/par-1/item-3 a claim relating to installment payments in the case where the payment of consideration for the new construction, etc. of a dwelling house is made by the installment payment method: the person who received the payment of that consideration by that installment payment method; machine translation, not official **四** 住宅用家屋の新築等をするための資金の貸付けに係る債権で独立行政法人住宅金融支援機構が独立行政法人住宅金融支援機構法（平成十七年法律第八十二号）第十三条第一項第一号の業務により金融機関から譲り受けた貸付債権　独立行政法人住宅金融支援機構 art-75/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-75/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-75/par-1/item-4 a loan claim relating to a loan of funds for the new construction, etc. of a dwelling house that the Japan Housing Finance Agency has acquired from a financial institution through the business under Article 13, paragraph (1), item (i) of the Act on the Japan Housing Finance Agency, Independent Administrative Agency (Act No. 82 of 2005): the Japan Housing Finance Agency. machine translation, not official --- ## Cites - art-75/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-75/par-1: この条 → 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 - art-75/par-1/item-4: 独立行政法人住宅金融支援機構法（平成十七年法律第八十二号）第十三条第一項第一号 → e-Gov law 417AC0000000082, 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — not held in this collection ## Cited by 4 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 第七十二条の二第一項（住宅用家屋の所有権の保存登記の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-72-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-72-2/par-1 - 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 第七十五条第一項（住宅取得資金の貸付け等に係る抵当権の設定登記の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/art-75/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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-226, 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