# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十条の三 (Article 80-3)

- 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: 第八十条の三 (Article 80-3)（認定開発供給実施計画に基づき行う登記の税率の軽減） — address `art-80-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-80-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-80-3
- 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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### 第八十条の三（認定開発供給実施計画に基づき行う登記の税率の軽減） — Reduction of Tax Rates for Registrations Made Under Certified Development and Supply Implementation Plans
<sup>caption: machine translation, not official</sup>
<sup>art-80-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-3 · https://japanlaw.org/l/332AC0000000026/art-80-3</sup>

**第一項**  次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、農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第十四条第三項に規定する認定開発供給実施計画に係る同法第十三条第一項又は第十四条第一項の認定に係るものであつて同法の施行の日から令和九年三月三十一日までの間にされたこれらの認定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これらの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、次の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。
<sup>art-80-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1</sup>
In the case where a registration is received with respect to any of the following matters, if that matter relates to the certification under Article 13, paragraph (1) or Article 14, paragraph (1) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity relating to a certified development and supply implementation plan prescribed in Article 14, paragraph (3) of that Act, and relates to those certifications granted during the period from the date of enforcement of that Act to March 31, 2027, 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 the following items according to the category of the matters listed in those items, limited to a registration received within one year from the date of those certifications pursuant to the provisions of Order of the Ministry of Finance:
<sup>machine translation, not official</sup>

  **一**  株式会社の設立又は資本金の額の増加（これらの認定により増加した資本金の額のうち三千億円を超える部分並びに次号及び第三号に掲げるものを除く。）　千分の三・五
  <sup>art-80-3/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-1</sup>
  incorporation of a stock company or increase in the amount of its stated capital (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications, and those listed in the following item and item (iii)): 3.5/1,000;
  <sup>machine translation, not official</sup>

  **二**  合併による株式会社の設立又は資本金の額の増加　イ又はロに掲げる部分の区分に応じイ又はロに定める割合
  <sup>art-80-3/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-2</sup>
  incorporation of a stock company or increase in the amount of its stated capital through a merger: the rate specified in (a) or (b) according to the category of the parts listed in (a) or (b);
  <sup>machine translation, not official</sup>

    **イ**  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に達するまでの資本金の額に対応する部分　千分の一
    <sup>art-80-3/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-2/sub-1</sup>
    the part corresponding to the amount of stated capital up to 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: 1/1,000;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる部分以外の部分（これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。）　千分の三・五
    <sup>art-80-3/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-2/sub-2</sup>
    the part other than the part listed in (a) (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 3.5/1,000;
    <sup>machine translation, not official</sup>

  **三**  分割による株式会社の設立又は資本金の額の増加（これらの認定により増加した資本金の額のうち三千億円を超える部分を除く。）　千分の五
  <sup>art-80-3/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-3</sup>
  incorporation of a stock company or increase in the amount of its stated capital through a company split (excluding the part exceeding 300 billion yen of the amount of stated capital increased through those certifications): 5/1,000;
  <sup>machine translation, not official</sup>

  **四**  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不動産の所有権の取得（次号及び第六号に掲げるものを除く。）　千分の十六
  <sup>art-80-3/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-4</sup>
  acquisition of ownership of real property 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 (vi)): 16/1,000;
  <sup>machine translation, not official</sup>

  **五**  合併による不動産の所有権の取得　千分の二
  <sup>art-80-3/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-5</sup>
  acquisition of ownership of real property through a merger: 2/1,000;
  <sup>machine translation, not official</sup>

  **六**  分割による不動産の所有権の取得　千分の四
  <sup>art-80-3/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-6</sup>
  acquisition of ownership of real property through a company split: 4/1,000.
  <sup>machine translation, not official</sup>

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## Cites
- art-80-3/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-80-3/par-1/item-1: 次号 → 租税特別措置法 第八十条の三第一項第二号 (Article 80-3, paragraph (1), item (ii)), art-80-3/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-2
- art-80-3/par-1/item-1: 第三号 → 租税特別措置法 第八十条の三第一項第三号 (Article 80-3, paragraph (1), item (iii)), art-80-3/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-3
- art-80-3/par-1/item-4: 第六号 → 租税特別措置法 第八十条の三第一項第六号 (Article 80-3, paragraph (1), item (vi)), art-80-3/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-6
- art-80-3/par-1/item-4: 次号 → 租税特別措置法 第八十条の三第一項第五号 (Article 80-3, paragraph (1), item (v)), art-80-3/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-5

## 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 第八十条の三第一項第一号（認定開発供給実施計画に基づき行う登記の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-1
- 租税特別措置法 第八十条の三第一項第四号（認定開発供給実施計画に基づき行う登記の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-80-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-80-3/par-1/item-4

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## 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
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-229, 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