# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十三条の四 (Article 83-4) - 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: 第八十三条の四 (Article 83-4)（認定鉄道事業再構築実施計画に基づき不動産を取得した場合の所有権等の移転登記の税率の軽減） — address `art-83-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-83-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-83-4 - 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. --- ### 第八十三条の四（認定鉄道事業再構築実施計画に基づき不動産を取得した場合の所有権等の移転登記の税率の軽減） — Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Where Real Property Is Acquired Under a Certified Railway Business Restructuring Implementation Plan caption: machine translation, not official art-83-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-83-4 · https://japanlaw.org/l/332AC0000000026/art-83-4 **第一項** 地域公共交通の活性化及び再生に関する法律（平成十九年法律第五十九号）第二条第二号イに規定する鉄道事業者（同法第二十五条第一項（同法第二十九条の九において準用する場合を含む。）の規定により鉄道事業法第三条第一項の許可を受けたものとみなされた者を含む。）が、地域公共交通の活性化及び再生に関する法律第二十四条第八項（同法第二十九条の九において準用する場合を含む。）に規定する認定鉄道事業再構築実施計画（令和六年四月一日から令和九年三月三十一日までの間に同法第二十四条第二項（同条第七項（同法第二十九条の九において準用する場合を含む。）及び同法第二十九条の九において準用する場合を含む。）の規定による認定を受けたものに限る。）に基づき同法第二条第九号に規定する鉄道事業再構築事業に係る同号の旅客鉄道事業の用に供する土地又は建物で政令で定めるものの所有権、地上権又は賃借権の取得をした場合には、当該土地又は建物の所有権、地上権又は賃借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、所有権の移転の登記にあつては千分の十とし、地上権又は賃借権の移転の登記にあつては千分の五とする。 art-83-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-83-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-83-4/par-1 Where a railway business operator prescribed in Article 2, item (ii), (a) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 59 of 2007) (including a person deemed to have obtained the permission referred to in Article 3, paragraph (1) of the Railway Business Act pursuant to the provisions of Article 25, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 29-9 of that Act)) has acquired, under a certified railway business restructuring implementation plan prescribed in Article 24, paragraph (8) of the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (including as applied mutatis mutandis pursuant to Article 29-9 of that Act) (limited to a plan certified pursuant to the provisions of Article 24, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article (including as applied mutatis mutandis pursuant to Article 29-9 of that Act) and pursuant to Article 29-9 of that Act) during the period from April 1, 2024 to March 31, 2027), ownership, superficies rights, or rights of lease of land or buildings specified by Cabinet Order that are used for the passenger railway business referred to in Article 2, item (ix) of that Act pertaining to the railway business restructuring project prescribed in that item, the rate of registration and license tax on the registration of transfer of ownership, superficies rights, or rights of lease of that land or building is to be, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 10/1,000 for the registration of transfer of ownership and 5/1,000 for the registration of transfer of superficies rights or rights of lease, limited to registration received within one year from the date of that certification pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official --- ## Cites - art-83-4/par-1: 地域公共交通の活性化及び再生に関する法律（平成十九年法律第五十九号）第二条第二号 → e-Gov law 419AC0000000059, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection - art-83-4/par-1: 同法第二十五条第一項 → e-Gov law 419AC0000000059, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection - art-83-4/par-1: 同法第二十九条の九 → e-Gov law 419AC0000000059, 第二十九条の九 (Article 29-9), art-29-9 — not held in this collection - art-83-4/par-1: 鉄道事業法第三条第一項 → e-Gov law 361AC0000000092, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-83-4/par-1: 地域公共交通の活性化及び再生に関する法律第二十四条第八項 → e-Gov law 419AC0000000059, 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — not held in this collection - art-83-4/par-1: 同法第二十四条第二項 → e-Gov law 419AC0000000059, 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — not held in this collection - art-83-4/par-1: 同条第七項 → e-Gov law 419AC0000000059, 第二十四条第七項 (Article 24, paragraph (7)), art-24/par-7 — not held in this collection - art-83-4/par-1: 同法第二条第九号 → e-Gov law 419AC0000000059, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection - art-83-4/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 ## 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-20261007T211206-231, 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