# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十二条の二 (Article 82-2)
- 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: 第八十二条の二 (Article 82-2)（都市緑化支援機構が土地を取得した場合の所有権の移転登記の免税） — address `art-82-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-82-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-82-2
- 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.
---
### 第八十二条の二（都市緑化支援機構が土地を取得した場合の所有権の移転登記の免税） — Exemption from Tax for Registration of Transfer of Ownership Where an Urban Greening Support Organization Has Acquired Land
caption: machine translation, not official
art-82-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-82-2 · https://japanlaw.org/l/332AC0000000026/art-82-2
**第一項** 都市緑地法第六十九条第一項の規定により指定された同項に規定する都市緑化支援機構（公益社団法人又は公益財団法人であるものに限る。）が、都市緑地法等の一部を改正する法律（令和六年法律第四十号）の施行の日から令和十年三月三十一日までの間に、都市緑地法第十七条の二第四項の規定又は古都における歴史的風土の保存に関する特別措置法第十三条第四項の規定により土地の所有権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ついては、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、登録免許税を課さない。
art-82-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-82-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-82-2/par-1
Registration and license tax is not imposed on the registration of transfer of ownership of land in the case where an urban greening support organization prescribed in Article 69, paragraph (1) of the Urban Green Space Conservation Act that has been designated pursuant to the provisions of that paragraph (limited to one that is an incorporated public interest association or an incorporated public interest foundation) has acquired ownership of that land pursuant to the provisions of Article 17-2, paragraph (4) of the Urban Green Space Conservation Act or Article 13, paragraph (4) of the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals during the period from the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 40 of 2024) to March 31, 2028, 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
---
## Cites
- art-82-2/par-1: 都市緑地法第六十九条第一項 → e-Gov law 348AC0000000072, 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — not held in this collection
- art-82-2/par-1: 都市緑地法第十七条の二第四項 → e-Gov law 348AC0000000072, 第十七条の二第四項 (Article 17-2, paragraph (4)), art-17-2/par-4 — not held in this collection
## Cited by
1 provision cites 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
---
## 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