# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十六条 (Article 76)
- 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: 第七十六条 (Article 76)（マンション再生事業の施行者等が受ける権利変換手続開始の登記等の免税） — address `art-76`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-76
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-76
- 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.
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### 第七十六条（マンション再生事業の施行者等が受ける権利変換手続開始の登記等の免税） — Exemption from Tax for Registration of Commencement of Rights Conversion Procedures, etc. Received by Implementers, etc. of Condominium Regeneration Projects
caption: machine translation, not official
art-76 · https://japanlaw.org/ja/special-taxation-measures-act/art-76 · https://japanlaw.org/l/332AC0000000026/art-76
**第一項** マンションの再生等の円滑化に関する法律（以下この条において「円滑化法」という。）第二条第一項第十号に規定する施行者、円滑化法第五十八条第一項第二号、第五号若しくは第八号の再生後マンションの区分所有権若しくは敷地利用権を与えられることとなるもの又は同項第十一号の担保権等の登記に係る権利を有する者が、円滑化法の施行の日から令和十年三月三十一日までの間に、円滑化法第二条第一項第十号に規定するマンション再生事業（良好な居住環境の確保に資するものとして政令で定めるものに限る。）に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。ただし、第三号に掲げる登記に係る登録免許税にあつては、当該再生後マンションの区分所有権又は敷地利用権を与えられることとなるものが取得する同号の土地に関する権利の価額のうち当該マンション再生事業が行われる前に当該土地について有していた権利の価額を超える部分に対応する部分として政令で定めるものについては、この限りでない。
art-76/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-1
Registration and license tax is not imposed on the following registrations that an implementer prescribed in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums (hereinafter referred to as the "Condominium Regeneration Facilitation Act" in this Article), a person who is to be granted Unit Ownership or a right to use the grounds of a post-regeneration condominium referred to in Article 58, paragraph (1), item (ii), (v) or (viii) of the Condominium Regeneration Facilitation Act, or a person who holds a right relating to the registration of a security interest, etc. referred to in item (xi) of that paragraph receives in connection with a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of the Condominium Regeneration Facilitation Act (limited to one specified by Cabinet Order as contributing to securing a good living environment) during the period from the date of enforcement of the Condominium Regeneration Facilitation Act to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance; provided, however, that, with respect to registration and license tax on the registration listed in item (iii), this does not apply to the part specified by Cabinet Order as the part corresponding to the portion of the value of the rights concerning the land referred to in that item acquired by the person who is to be granted the Unit Ownership or the right to use the grounds of that post-regeneration condominium that exceeds the value of the rights that person held with respect to that land before that condominium regeneration project was carried out.
machine translation, not official
**一** 円滑化法第五十五条第一項に規定する権利変換手続開始の登記
art-76/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-1/item-1
registration of commencement of rights conversion procedures prescribed in Article 55, paragraph (1) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**二** 円滑化法第五条第一項に規定する組合が円滑化法第十五条第一項又は第六十四条第一項若しくは第三項の規定により取得する円滑化法第七条第二号に規定する再生前マンションの円滑化法第二条第一項第三十号に規定する区分所有権（次項第一号及び第三項第一号において「区分所有権」という。）若しくは同条第一項第三十五号に規定する敷地利用権（次項第一号及び第三項第一号において「敷地利用権」という。）又は同条第一項第十三号に規定する再建敷地の円滑化法第五条第二項第二号に規定する敷地共有持分等（次項第一号において「敷地共有持分等」という。）の取得の登記
art-76/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-1/item-2
registration of acquisition of Unit Ownership prescribed in Article 2, paragraph (1), item (xxx) of the Condominium Regeneration Facilitation Act (referred to as "Unit Ownership" in item (i) of the following paragraph and item (i) of paragraph (3)) or a right to use the grounds prescribed in item (xxxv) of paragraph (1) of that Article (referred to as a "right to use the grounds" in item (i) of the following paragraph and item (i) of paragraph (3)) of a pre-regeneration condominium prescribed in Article 7, item (ii) of the Condominium Regeneration Facilitation Act, or of a co-ownership interest in the grounds, etc. prescribed in Article 5, paragraph (2), item (ii) of the Condominium Regeneration Facilitation Act (referred to as a "co-ownership interest in the grounds, etc." in item (i) of the following paragraph) in a reconstruction site prescribed in item (xiii) of paragraph (1) of that Article, which is acquired by an association prescribed in Article 5, paragraph (1) of the Condominium Regeneration Facilitation Act pursuant to the provisions of Article 15, paragraph (1) or Article 64, paragraph (1) or (3) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**三** 円滑化法第七十四条第一項に規定する権利変換後の土地に関する権利（円滑化法第十七条に規定する参加組合員が取得するものを除く。）について必要な登記
art-76/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-76/par-1/item-3
registration necessary for rights concerning land after rights conversion prescribed in Article 74, paragraph (1) of the Condominium Regeneration Facilitation Act (excluding those acquired by a participating association member prescribed in Article 17 of the Condominium Regeneration Facilitation Act).
machine translation, not official
**第二項** 円滑化法第百九条に規定する組合が、マンションの建替えの円滑化等に関する法律の一部を改正する法律（平成二十六年法律第八十号）の施行の日から令和十年三月三十一日までの間に、円滑化法第四条第二項第六号に規定するマンション等売却事業に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。
art-76/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-2
Registration and license tax is not imposed on the following registrations that an association prescribed in Article 109 of the Condominium Regeneration Facilitation Act receives in connection with a condominium, etc. sale project prescribed in Article 4, paragraph (2), item (vi) of the Condominium Regeneration Facilitation Act during the period from the date of enforcement of the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums (Act No. 80 of 2014) to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 円滑化法第百九条に規定する組合が円滑化法第百二十一条第一項の規定により取得する円滑化法第四条第二項第七号に規定する売却等マンションの区分所有権若しくは敷地利用権又は円滑化法第二条第一項第二十三号に規定する売却敷地の敷地共有持分等の取得の登記
art-76/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-2/item-1
registration of acquisition of Unit Ownership or a right to use the grounds of a condominium, etc. to be sold prescribed in Article 4, paragraph (2), item (vii) of the Condominium Regeneration Facilitation Act, or of a co-ownership interest in the grounds, etc. in a site to be sold prescribed in Article 2, paragraph (1), item (xxiii) of the Condominium Regeneration Facilitation Act, which is acquired by an association prescribed in Article 109 of the Condominium Regeneration Facilitation Act pursuant to the provisions of Article 121, paragraph (1) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**二** 円滑化法第百四十条第一項に規定する分配金取得手続開始の登記
art-76/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-2/item-2
registration of commencement of distribution money acquisition procedures prescribed in Article 140, paragraph (1) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**三** 円滑化法第百五十条第一項に規定する売却等マンション及びその敷地又は売却敷地に関する権利について必要な登記
art-76/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-76/par-2/item-3
registration necessary for rights concerning a condominium, etc. to be sold and its site, or a site to be sold, prescribed in Article 150, paragraph (1) of the Condominium Regeneration Facilitation Act.
machine translation, not official
**第三項** 円滑化法第百六十三条の二に規定する組合が、令和八年四月一日から令和十年三月三十一日までの間に、円滑化法第二条第一項第二十五号に規定するマンション除却事業に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。
art-76/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/art-76/par-3
Registration and license tax is not imposed on the following registrations that an association prescribed in Article 163-2 of the Condominium Regeneration Facilitation Act receives in connection with a condominium removal project prescribed in Article 2, paragraph (1), item (xxv) of the Condominium Regeneration Facilitation Act during the period from April 1, 2026 to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance:
machine translation, not official
**一** 円滑化法第百六十三条の二に規定する組合が円滑化法第百六十三条の十四第一項の規定により取得する円滑化法第二条第一項第二十六号に規定する除却マンションの区分所有権又は敷地利用権の取得の登記
art-76/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-3/item-1
registration of acquisition of Unit Ownership or a right to use the grounds of a condominium to be removed prescribed in Article 2, paragraph (1), item (xxvi) of the Condominium Regeneration Facilitation Act, which is acquired by an association prescribed in Article 163-2 of the Condominium Regeneration Facilitation Act pursuant to the provisions of Article 163-14, paragraph (1) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**二** 円滑化法第百六十三条の三十三第一項に規定する補償金支払手続開始の登記
art-76/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-3/item-2
registration of commencement of compensation payment procedures prescribed in Article 163-33, paragraph (1) of the Condominium Regeneration Facilitation Act.
machine translation, not official
**第四項** 円滑化法第百六十四条に規定する組合、円滑化法第百九十一条第一項第二号に規定する除却敷地持分若しくは同項第五号に規定する非除却敷地持分等を与えられることとなる者又は同項第十号の担保権等の登記に係る権利を有する者が、マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）の施行の日から令和十年三月三十一日までの間に、円滑化法第二条第一項第二十八号に規定する敷地分割事業に伴い受ける次に掲げる登記については、財務省令で定めるところにより当該期間内に登記を受けるものに限り、登録免許税を課さない。ただし、第二号に掲げる登記に係る登録免許税にあつては、当該除却敷地持分又は非除却敷地持分等を与えられることとなる者が取得する同号の土地に関する権利の価額のうち円滑化法第二百五条の差額に相当する金額に対応する部分として政令で定めるものについては、この限りでない。
art-76/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-4 · https://japanlaw.org/l/332AC0000000026/art-76/par-4
Registration and license tax is not imposed on the following registrations that an association prescribed in Article 164 of the Condominium Regeneration Facilitation Act, a person who is to be granted a removal site share prescribed in Article 191, paragraph (1), item (ii) of the Condominium Regeneration Facilitation Act or a non-removal site share, etc. prescribed in item (v) of that paragraph, or a person who holds a right relating to the registration of a security interest, etc. referred to in item (x) of that paragraph receives in connection with a site division project prescribed in Article 2, paragraph (1), item (xxviii) of the Condominium Regeneration Facilitation Act during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020) to March 31, 2028, limited to registrations received within that period pursuant to the provisions of Order of the Ministry of Finance; provided, however, that, with respect to registration and license tax on the registration listed in item (ii), this does not apply to the part specified by Cabinet Order as the part corresponding to the amount equivalent to the difference referred to in Article 205 of the Condominium Regeneration Facilitation Act, out of the value of the rights concerning the land referred to in that item acquired by the person who is to be granted that removal site share or non-removal site share, etc.
machine translation, not official
**一** 円滑化法第百八十九条第一項に規定する敷地権利変換手続開始の登記
art-76/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-4/item-1
registration of commencement of site rights conversion procedures prescribed in Article 189, paragraph (1) of the Condominium Regeneration Facilitation Act;
machine translation, not official
**二** 円滑化法第二百四条第一項に規定する敷地権利変換後の土地及びその権利について必要な登記
art-76/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-4/item-2
registration necessary for land and rights thereto after site rights conversion prescribed in Article 204, paragraph (1) of the Condominium Regeneration Facilitation Act.
machine translation, not official
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## Cites
- art-76/par-1: 第三号 → 租税特別措置法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-76/par-1/item-3
- art-76/par-1: この条 → 租税特別措置法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/special-taxation-measures-act/art-76 · https://japanlaw.org/l/332AC0000000026/art-76
- art-76/par-1/item-2: 次項第一号 → 租税特別措置法 第七十六条第二項第一号 (Article 76, paragraph (2), item (i)), art-76/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-2/item-1
- art-76/par-1/item-2: 第三項第一号 → 租税特別措置法 第七十六条第三項第一号 (Article 76, paragraph (3), item (i)), art-76/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-3/item-1
- art-76/par-4: 第二号 → 租税特別措置法 第七十六条第四項第二号 (Article 76, paragraph (4), item (ii)), art-76/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-4/item-2
## Cited by
5 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 第七十六条第一項（マンション再生事業の施行者等が受ける権利変換手続開始の登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-1
- 租税特別措置法 第七十六条第一項第二号（マンション再生事業の施行者等が受ける権利変換手続開始の登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-1/item-2
- 租税特別措置法 第七十六条第四項（マンション再生事業の施行者等が受ける権利変換手続開始の登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-4 · https://japanlaw.org/l/332AC0000000026/art-76/par-4
- 租税特別措置法 附則第六十九条第一項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/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-20261007T211206-226, 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