# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十条の二 (Article 80-2) - 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: 第八十条の二 (Article 80-2)（経営強化計画等に基づき行う登記の税率の軽減） — address `art-80-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-80-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-80-2 - 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. --- ### 第八十条の二（経営強化計画等に基づき行う登記の税率の軽減） — Reduction of Tax Rates for Registrations Made Under Management Strengthening Plans, etc. caption: machine translation, not official art-80-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-2 · https://japanlaw.org/l/332AC0000000026/art-80-2 **第一項** 次の各号に掲げる事項について登記を受ける場合において、当該事項が、金融機能の強化のための特別措置に関する法律（平成十六年法律第百二十八号）第五条第一項（同法第三十四条の九の二第三項の規定により読み替えて適用される場合を含む。）若しくは第十七条第一項（同法第三十四条の九の三第三項の規定により読み替えて適用される場合を含む。）の経営強化計画に係るこれらの規定による主務大臣の決定若しくは同法第九条第一項（同法第三十四条の九の二第三項の規定により読み替えて適用される場合を含む。）若しくは第十九条第一項（同法第三十四条の九の三第三項の規定により適用される場合を含む。）の変更後の経営強化計画に係るこれらの規定による主務大臣の承認（平成二十六年四月一日から令和十三年三月三十一日までの間に同法第二条第一項に規定する金融機関等が提出した当該経営強化計画又は当該変更後の経営強化計画に係るものに限る。）又は同法第三十四条の十第三項の組織再編成等実施計画（当該組織再編成等実施計画において同条第二項第七号に掲げる事項が記載されているものに限る。以下この条において同じ。）若しくは同法第三十四条の十一第一項の変更後の組織再編成等実施計画に係るこれらの規定による主務大臣の認定（令和四年四月一日から令和十三年三月三十一日までの間に同法第三十四条の十第一項に規定する金融機関等が提出した当該組織再編成等実施計画又は当該変更後の組織再編成等実施計画に係るものに限る。）に係るものであるときは、当該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決定若しくは承認又は認定の日から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、当該各号に掲げる事項の区分に応じ、当該各号に定める割合とする。 art-80-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1 In the case where a registration is received with respect to any of the matters listed in the following items, if that matter relates to a decision of the competent minister under the provisions of Article 5, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-2, paragraph (3) of that Act) or Article 17, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-3, paragraph (3) of that Act) of the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) relating to the management strengthening plan referred to in those provisions, or an approval of the competent minister under the provisions of Article 9, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of Article 34-9-2, paragraph (3) of that Act) or Article 19, paragraph (1) (including as applied pursuant to the provisions of Article 34-9-3, paragraph (3) of that Act) of that Act relating to the management strengthening plan after change referred to in those provisions (limited to a decision or approval relating to that management strengthening plan or that management strengthening plan after change submitted by a financial institution, etc. prescribed in Article 2, paragraph (1) of that Act during the period from April 1, 2014 to March 31, 2031), or a certification of the competent minister under the provisions of Article 34-10, paragraph (3) or Article 34-11, paragraph (1) of that Act relating to the organizational restructuring, etc. implementation plan referred to in Article 34-10, paragraph (3) of that Act (limited to an organizational restructuring, etc. implementation plan in which the matters listed in paragraph (2), item (vii) of that Article are stated; hereinafter the same applies in this Article) or the organizational restructuring, etc. implementation plan after change referred to in Article 34-11, paragraph (1) of that Act (limited to a certification relating to that organizational restructuring, etc. implementation plan or that organizational restructuring, etc. implementation plan after change submitted by a financial institution, etc. prescribed in Article 34-10, paragraph (1) of that Act during the period from April 1, 2022 to March 31, 2031), the rate of registration and license tax on that registration is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, the rate specified in each of those items according to the category of the matters listed in those items, limited to a registration received within one year from the date of that decision or approval or that certification pursuant to the provisions of Order of the Ministry of Finance: machine translation, not official **一** 株式会社の設立又は資本金の額の増加（次号及び第三号に掲げるものを除く。）　千分の三・五 art-80-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-1 incorporation of a stock company or increase in the amount of its stated capital (excluding those listed in the following item and item (iii)): 3.5/1,000; machine translation, not official **二** 合併による株式会社の設立又は資本金の額の増加　千分の一（それぞれ資本金の額又は合併により増加した資本金の額のうち、合併により消滅した会社の当該合併の直前における資本金の額として財務省令で定めるものを超える資本金の額に対応する部分については、千分の三・五） art-80-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-2 incorporation of a stock company or increase in the amount of its stated capital through a merger: 1/1,000 (or, for the part corresponding to the amount of stated capital that exceeds the amount specified by Order of the Ministry of Finance as the amount of stated capital, immediately before the merger, of the company extinguished through the merger, out of the amount of stated capital or the amount of stated capital increased through the merger, respectively, 3.5/1,000); machine translation, not official **三** 分割による株式会社の設立又は資本金の額の増加　千分の五 art-80-2/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-3 incorporation of a stock company or increase in the amount of its stated capital through a company split: 5/1,000; machine translation, not official **四** 合併による不動産の所有権の取得　千分の二 art-80-2/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-4 acquisition of ownership of real property through a merger: 2/1,000; machine translation, not official **五** 分割による不動産の所有権の取得　千分の四 art-80-2/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-5 acquisition of ownership of real property through a company split: 4/1,000; machine translation, not official **六** 法人の設立、資本金若しくは出資金の額の増加又は事業に必要な資産の譲受けの場合における抵当権の取得（次号及び第八号に掲げるものを除く。）　千分の一・五 art-80-2/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-6 acquisition of a mortgage in the case of incorporation of a corporation, an increase in the amount of stated capital or contributed capital, or acquisition by transfer of assets necessary for business (excluding those listed in the following item and item (viii)): 1.5/1,000; machine translation, not official **七** 合併による抵当権の取得　千分の〇・五 art-80-2/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-7 acquisition of a mortgage through a merger: 0.5/1,000; machine translation, not official **八** 分割による抵当権の取得　千分の一 art-80-2/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-8 acquisition of a mortgage through a company split: 1/1,000. machine translation, not official --- ## Cites - art-80-2/par-1: 金融機能の強化のための特別措置に関する法律（平成十六年法律第百二十八号）第五条第一項 → e-Gov law 416AC0000000128, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - art-80-2/par-1: 同法第三十四条の九の二第三項 → e-Gov law 416AC0000000128, 第三十四条の九の二第三項 (Article 34-9-2, paragraph (3)), art-34-9-2/par-3 — not held in this collection - art-80-2/par-1: 第十七条第一項 → e-Gov law 416AC0000000128, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - art-80-2/par-1: 同法第三十四条の九の三第三項 → e-Gov law 416AC0000000128, 第三十四条の九の三第三項 (Article 34-9-3, paragraph (3)), art-34-9-3/par-3 — not held in this collection - art-80-2/par-1: 同法第九条第一項 → e-Gov law 416AC0000000128, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection - art-80-2/par-1: 第十九条第一項 → e-Gov law 416AC0000000128, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection - art-80-2/par-1: 同法第二条第一項 → e-Gov law 416AC0000000128, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-80-2/par-1: 同法第三十四条の十第三項 → e-Gov law 416AC0000000128, 第三十四条の十第三項 (Article 34-10, paragraph (3)), art-34-10/par-3 — not held in this collection - art-80-2/par-1: 同条第二項第七号 → e-Gov law 416AC0000000128, 第三十四条の十第二項第七号 (Article 34-10, paragraph (2), item (vii)), art-34-10/par-2/item-7 — not held in this collection - art-80-2/par-1: 同法第三十四条の十一第一項 → e-Gov law 416AC0000000128, 第三十四条の十一第一項 (Article 34-11, paragraph (1)), art-34-11/par-1 — not held in this collection - art-80-2/par-1: 同法第三十四条の十第一項 → e-Gov law 416AC0000000128, 第三十四条の十第一項 (Article 34-10, paragraph (1)), art-34-10/par-1 — not held in this collection - art-80-2/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-80-2/par-1: この条 → 租税特別措置法 第八十条の二 (Article 80-2), art-80-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-2 · https://japanlaw.org/l/332AC0000000026/art-80-2 - art-80-2/par-1/item-1: 次号 → 租税特別措置法 第八十条の二第一項第二号 (Article 80-2, paragraph (1), item (ii)), art-80-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-2 - art-80-2/par-1/item-1: 第三号 → 租税特別措置法 第八十条の二第一項第三号 (Article 80-2, paragraph (1), item (iii)), art-80-2/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-3 - art-80-2/par-1/item-6: 第八号 → 租税特別措置法 第八十条の二第一項第八号 (Article 80-2, paragraph (1), item (viii)), art-80-2/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-8 - art-80-2/par-1/item-6: 次号 → 租税特別措置法 第八十条の二第一項第七号 (Article 80-2, paragraph (1), item (vii)), art-80-2/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-7 ## Cited by 7 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 第八十条の二第一項（経営強化計画等に基づき行う登記の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1 - 租税特別措置法 第八十条の二第一項第一号（経営強化計画等に基づき行う登記の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-1 - 租税特別措置法 第八十条の二第一項第六号（経営強化計画等に基づき行う登記の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-80-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-80-2/par-1/item-6 - 租税特別措置法 附則第七条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-59/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-7/par-1 - 租税特別措置法 附則第六十九条第二項（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-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-2 - 租税特別措置法 附則第六十九条第三項（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-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-3 --- ## 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-20261007T211206-228, 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