# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十二条 (Article 82) - 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: 第八十二条 (Article 82)（特定国際船舶等の所有権の保存登記等の税率の軽減） — address `art-82` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-82 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-82 - 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. --- ### 第八十二条（特定国際船舶等の所有権の保存登記等の税率の軽減） — Reduction of Tax Rates for Registration of Preservation of Ownership, etc. of Specified International Ships, etc. caption: machine translation, not official art-82 · https://japanlaw.org/ja/special-taxation-measures-act/art-82 · https://japanlaw.org/l/332AC0000000026/art-82 **第一項** 海上運送業を営む者で政令で定めるもの（以下この条において「海上運送事業者」という。）が、平成十八年四月一日から令和九年三月三十一日までの間に海上運送法第四十四条の二に規定する国際船舶のうち特に輸送能力の高いものとして政令で定めるもの（次項において「対象船舶」という。）で同法第三十九条の十九第一項に規定する特定船舶に該当するもの（以下この項及び第三項において「特定国際船舶」という。）を同法第三十九条の二十三に規定する認定特定船舶導入計画（第三項において「認定特定船舶導入計画」という。）に基づき建造した場合において、当該特定国際船舶で事業の用に供したことのないものの所有権の保存の登記を受けるときは、当該特定国際船舶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期間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-82/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/art-82/par-1 In the case where a person engaged in marine transportation business who is specified by Cabinet Order (hereinafter referred to as a "marine transportation business operator" in this Article) has, during the period from April 1, 2006 to March 31, 2027, built, based on a certified plan for introducing specified ships prescribed in Article 39-23 of the Marine Transportation Act (referred to as a "certified plan for introducing specified ships" in paragraph (3)), an international ship prescribed in Article 44-2 of that Act that is specified by Cabinet Order as having particularly high transport capacity (referred to as a "covered ship" in the following paragraph) and that falls under the category of a specified ship prescribed in Article 39-19, paragraph (1) of that Act (hereinafter referred to as a "specified international ship" in this paragraph and paragraph (3)), when it receives the registration of preservation of ownership of that specified international ship that has not been used for business, the rate of registration and license tax on the registration of preservation of ownership of that specified international ship is 2/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official **第二項** 海上運送事業者が、前項に規定する期間内に第二条第一項第二号に規定する外国法人から航行の安全が確保されている対象船舶として政令で定めるもの（以下この項及び次項において「既存国際船舶」という。）を取得した場合には、当該既存国際船舶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期間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、千分の三・五とする。 art-82/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/art-82/par-2 In the case where a marine transportation business operator has acquired, within the period prescribed in the preceding paragraph, from a foreign corporation prescribed in Article 2, paragraph (1), item (ii), a covered ship specified by Cabinet Order as one whose navigational safety is ensured (hereinafter referred to as an "existing international ship" in this paragraph and the following paragraph), the rate of registration and license tax on the registration of preservation of ownership of that existing international ship is 3.5/1,000, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official **第三項** 第一項に規定する期間内に、海上運送事業者が建造し、若しくは取得する特定国際船舶（認定特定船舶導入計画に基づき建造するものに限る。）若しくは既存国際船舶の建造若しくは取得のための資金の貸付け（当該貸付けに係る債務の保証を含む。）が行われる場合又はこれらの特定国際船舶若しくは既存国際船舶の対価の支払方法が延払いによる場合において、その貸付け又は延払いに係る債権（当該保証に係る求償権を含む。）を担保するために受けるこれらの特定国際船舶又は既存国際船舶を目的とする抵当権の設定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期間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、特定国際船舶を目的とする抵当権の設定の登記にあつては千分の二とし、既存国際船舶を目的とする抵当権の設定の登記にあつては千分の三・五とする。 art-82/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/art-82/par-3 In the case where, within the period prescribed in paragraph (1), a loan of funds (including a guarantee of obligations relating to that loan) is made for the construction or acquisition of a specified international ship (limited to one to be built based on a certified plan for introducing specified ships) or an existing international ship that a marine transportation business operator builds or acquires, or in the case where the method of payment of consideration for that specified international ship or existing international ship is deferred payment, the rate of registration and license tax on the registration of creation of a mortgage on that specified international ship or existing international ship received in order to secure the claim relating to that loan or deferred payment (including a right to reimbursement relating to that guarantee) is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 2/1,000 for the registration of creation of a mortgage on a specified international ship and 3.5/1,000 for the registration of creation of a mortgage on an existing international ship, limited to a registration received within that period pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official --- ## Cites - art-82/par-1: 海上運送法第四十四条の二 → e-Gov law 324AC0000000187, 第四十四条の二 (Article 44-2), art-44-2 — not held in this collection - art-82/par-1: 同法第三十九条の十九第一項 → e-Gov law 324AC0000000187, 第三十九条の十九第一項 (Article 39-19, paragraph (1)), art-39-19/par-1 — not held in this collection - art-82/par-1: 同法第三十九条の二十三 → e-Gov law 324AC0000000187, 第三十九条の二十三 (Article 39-23), art-39-23 — not held in this collection - art-82/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-82/par-1: この項 → 租税特別措置法 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/art-82/par-1 - art-82/par-1: この条 → 租税特別措置法 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/special-taxation-measures-act/art-82 · https://japanlaw.org/l/332AC0000000026/art-82 - art-82/par-1: 次項 → 租税特別措置法 第八十二条第二項 (Article 82, paragraph (2)), art-82/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/art-82/par-2 - art-82/par-1: 第三項 → 租税特別措置法 第八十二条第三項 (Article 82, paragraph (3)), art-82/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/art-82/par-3 - art-82/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-82/par-2: 前項 → 租税特別措置法 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/art-82/par-1 - art-82/par-2: この項 → 租税特別措置法 第八十二条第二項 (Article 82, paragraph (2)), art-82/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/art-82/par-2 - art-82/par-2: 第二条第一項第二号 → 租税特別措置法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-2 - art-82/par-2: 次項 → 租税特別措置法 第八十二条第三項 (Article 82, paragraph (3)), art-82/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/art-82/par-3 - art-82/par-3: 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-82/par-3: 第一項 → 租税特別措置法 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/art-82/par-1 ## Cited by 4 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 第八十二条第一項（特定国際船舶等の所有権の保存登記等の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/art-82/par-1 - 租税特別措置法 第八十二条第二項（特定国際船舶等の所有権の保存登記等の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/art-82/par-2 - 租税特別措置法 第八十二条第三項（特定国際船舶等の所有権の保存登記等の税率の軽減） — https://japanlaw.org/ja/special-taxation-measures-act/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/art-82/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