# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十八条 (Article 78) - 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: 第七十八条 (Article 78)（信用保証協会等が受ける抵当権の設定登記等の税率の軽減） — address `art-78` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-78 - 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. --- ### 第七十八条（信用保証協会等が受ける抵当権の設定登記等の税率の軽減） — Reduction of Tax Rates for Registration of Creation of Mortgages, etc. Received by Credit Guarantee Associations, etc. caption: machine translation, not official art-78 · https://japanlaw.org/ja/special-taxation-measures-act/art-78 · https://japanlaw.org/l/332AC0000000026/art-78 **第一項** 租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。次項において「昭和四十八年改正法」という。）の施行の日の翌日から令和十年三月三十一日までの間に信用保証協会が信用保証協会法（昭和二十八年法律第百九十六号）第二十条第一項各号に掲げる業務に係る債権を担保するために受ける抵当権（企業担保権を含む。次項において同じ。）の設定の登記又は登録については、その登記又は登録に係る登録免許税の税率は、登録免許税法第九条の規定にかかわらず、千分の二とする。 art-78/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/art-78/par-1 With regard to the registration or recording of the creation of a mortgage (including an enterprise mortgage; the same applies in the following paragraph) that a credit guarantee association receives during the period from the day following the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to as the "1973 amending Act" in the following paragraph) to March 31, 2028 in order to secure claims relating to the business listed in the items of Article 20, paragraph (1) of the Credit Guarantee Association Act (Act No. 196 of 1953), the rate of registration and license tax on that registration or recording is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act. machine translation, not official **第二項** 昭和四十八年改正法の施行の日の翌日から令和十年三月三十一日までの間に次の各号に掲げる法人が当該各号に定める業務又は事業に係る債権を担保するために受ける抵当権の設定の登記又は登録については、その登記又は登録に係る登録免許税の税率は、登録免許税法第九条の規定にかかわらず、千分の二とする。 art-78/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-78/par-2 · https://japanlaw.org/l/332AC0000000026/art-78/par-2 With regard to the registration or recording of the creation of a mortgage that a corporation listed in each of the following items receives during the period from the day following the date of enforcement of the 1973 amending Act to March 31, 2028 in order to secure claims relating to the business or project specified in that item, the rate of registration and license tax on that registration or recording is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act: machine translation, not official **一** 農業信用基金協会　農業信用保証保険法（昭和三十六年法律第二百四号）第八条第一項第一号に掲げる業務 art-78/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-78/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-78/par-2/item-1 an agricultural credit guarantee association: the business listed in Article 8, paragraph (1), item (i) of the Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961); machine translation, not official **二** 独立行政法人農林漁業信用基金　独立行政法人農林漁業信用基金法（平成十四年法律第百二十八号）第十二条第一項第五号に掲げる業務（同法附則第二条の規定により当分の間行うこととされている林業経営基盤の強化等の促進のための資金の融通等に関する暫定措置法（昭和五十四年法律第五十一号）第六条第一項第三号に掲げる業務を含む。） art-78/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-78/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-78/par-2/item-2 the Agriculture, Forestry and Fisheries Credit Foundations: the business listed in Article 12, paragraph (1), item (v) of the Act on the Agriculture, Forestry and Fisheries Credit Foundations, Independent Administrative Agency (Act No. 128 of 2002) (including the business listed in Article 6, paragraph (1), item (iii) of the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 51 of 1979), which is to be performed for the time being pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on the Agriculture, Forestry and Fisheries Credit Foundations, Independent Administrative Agency); machine translation, not official **三** 漁業信用基金協会　中小漁業融資保証法（昭和二十七年法律第三百四十六号）第四条第一項第一号に掲げる業務 art-78/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-78/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-78/par-2/item-3 a fishery credit guarantee association: the business listed in Article 4, paragraph (1), item (i) of the Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952); machine translation, not official **四** 清酒製造業等の安定に関する特別措置法（昭和四十五年法律第七十七号）第二条第三項に規定する中央会　同法第三条第一項第一号に掲げる事業 art-78/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-78/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-78/par-2/item-4 the central federation prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Stabilization of Sake Brewing Industry, etc. (Act No. 77 of 1970): the project listed in Article 3, paragraph (1), item (i) of that Act. machine translation, not official --- ## Cites - art-78/par-1: 信用保証協会法（昭和二十八年法律第百九十六号）第二十条第一項 → e-Gov law 328AC0000000196, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection - art-78/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-78/par-1: 次項 → 租税特別措置法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-78/par-2 · https://japanlaw.org/l/332AC0000000026/art-78/par-2 - art-78/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-78/par-2/item-1: 農業信用保証保険法（昭和三十六年法律第二百四号）第八条第一項第一号 → e-Gov law 336AC0000000204, 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — not held in this collection - art-78/par-2/item-2: 独立行政法人農林漁業信用基金法（平成十四年法律第百二十八号）第十二条第一項第五号 → e-Gov law 414AC0000000128, 第十二条第一項第五号 (Article 12, paragraph (1), item (v)), art-12/par-1/item-5 — not held in this collection - art-78/par-2/item-2: 林業経営基盤の強化等の促進のための資金の融通等に関する暫定措置法（昭和五十四年法律第五十一号）第六条第一項第三号 → e-Gov law 354AC0000000051, 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — not held in this collection - art-78/par-2/item-3: 中小漁業融資保証法（昭和二十七年法律第三百四十六号）第四条第一項第一号 → e-Gov law 327AC0000000346, 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — not held in this collection - art-78/par-2/item-4: 清酒製造業等の安定に関する特別措置法（昭和四十五年法律第七十七号）第二条第三項 → e-Gov law 345AC0000000077, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-78/par-2/item-4: 同法第三条第一項第一号 → e-Gov law 345AC0000000077, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection ## Cited by 2 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 第七十八条第一項（信用保証協会等が受ける抵当権の設定登記等の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/art-78/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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-227, 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