# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十一条 (Article 81) - 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: 第八十一条 (Article 81)（医療機関の開設者が再編計画に基づき不動産を取得した場合の所有権の移転登記等の税率の軽減） — address `art-81` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-81 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-81 - 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. --- ### 第八十一条（医療機関の開設者が再編計画に基づき不動産を取得した場合の所有権の移転登記等の税率の軽減） — Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Where the Founder of a Medical Institution Has Acquired Real Property Under a Realignment Plan caption: machine translation, not official art-81 · https://japanlaw.org/ja/special-taxation-measures-act/art-81 · https://japanlaw.org/l/332AC0000000026/art-81 **第一項** 再編計画（地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第十三条第一項に規定する再編計画をいう。以下この条において同じ。）の同項の認定（同法第十三条の五第一項の変更の認定を含む。以下この条において「再編計画の認定」という。）を受けた医療機関の開設者（良質かつ適切な医療を効率的に提供する体制の確保を推進するための医療法等の一部を改正する法律（令和三年法律第四十九号）附則第一条第二号に掲げる規定の施行の日から令和十年三月三十一日までの間に当該再編計画の認定を受けた者に限る。次項において同じ。）が、当該再編計画に記載された医療機関の再編の事業（地域における医療及び介護の総合的な確保の促進に関する法律第十三条第一項に規定する医療機関の再編の事業をいう。次項において同じ。）に必要な土地の取得をした場合には、当該土地の所有権の移転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取得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、千分の十とする。 art-81/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/art-81/par-1 In the case where the founder of a medical institution who has received the certification referred to in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 64 of 1989) (including the certification of a change under Article 13-5, paragraph (1) of that Act; hereinafter referred to as "certification of a realignment plan" in this Article) for a realignment plan (meaning a realignment plan prescribed in that paragraph; hereinafter the same applies in this Article) (limited to a person who received that certification of a realignment plan during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. to Promote the Securing of a System for Efficiently Providing High-Quality and Appropriate Medical Care (Act No. 49 of 2021) to March 31, 2028; the same applies in the following paragraph) has acquired land necessary for the project for reorganizing medical institutions stated in that realignment plan (meaning a project for reorganizing medical institutions prescribed in Article 13, paragraph (1) of the Act on Promotion of Comprehensive Securing of Medical and Long-Term Care in Communities; the same applies in the following paragraph), the rate of registration and license tax on the registration of transfer of ownership of that land is 10/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official **第二項** 再編計画の認定を受けた医療機関の開設者が、再編計画に記載された医療機関の再編の事業に必要な建物の建築をした場合には、当該建物の所有権の保存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建築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、千分の二とする。 art-81/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/art-81/par-2 In the case where the founder of a medical institution who has received certification of a realignment plan has constructed a building necessary for the project for reorganizing medical institutions stated in the realignment plan, the rate of registration and license tax on the registration of preservation of ownership of that building is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within one year after that construction pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official --- ## Cites - art-81/par-1: 地域における医療及び介護の総合的な確保の促進に関する法律（平成元年法律第六十四号）第十三条第一項 → e-Gov law 401AC0000000064, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection - art-81/par-1: 同法第十三条の五第一項 → e-Gov law 401AC0000000064, 第十三条の五第一項 (Article 13-5, paragraph (1)), art-13-5/par-1 — not held in this collection - art-81/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-81/par-1: この条 → 租税特別措置法 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/special-taxation-measures-act/art-81 · https://japanlaw.org/l/332AC0000000026/art-81 - art-81/par-1: 次項 → 租税特別措置法 第八十一条第二項 (Article 81, paragraph (2)), art-81/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/art-81/par-2 - art-81/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 ## 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 第八十一条第一項（医療機関の開設者が再編計画に基づき不動産を取得した場合の所有権の移転登記等の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/art-81/par-1 - 租税特別措置法 附則第七十六条第三項（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-5031-11/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/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-20261007T211206-229, 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