# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条 (Article 84) - 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: 第八十四条 (Article 84)（新幹線鉄道の建設に係る不動産の所有権の移転登記等の免税） — address `art-84` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-84 - 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. --- ### 第八十四条（新幹線鉄道の建設に係る不動産の所有権の移転登記等の免税） — Tax Exemption for Registration of Transfer of Ownership, etc. of Real Property for the Construction of Shinkansen Railways caption: machine translation, not official art-84 · https://japanlaw.org/ja/special-taxation-measures-act/art-84 · https://japanlaw.org/l/332AC0000000026/art-84 **第一項** 特定建設線（全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第四条第一項に規定する基本計画に定められた同項に規定する建設線のうち政令で定めるものをいう。）の同法第六条第一項に規定する建設主体として同項の規定により国土交通大臣が指名した法人が、同法第九条第一項の規定による国土交通大臣の認可を受けた当該特定建設線の工事実施計画に係る同法第二条に規定する新幹線鉄道の鉄道事業法第八条第一項に規定する鉄道施設の用に供する土地の所有権若しくは地上権の取得又は建物の建築をする場合には、当該土地の所有権の移転若しくは地上権の設定の登記又は当該建物の所有権の保存の登記については、財務省令で定めるところにより当該取得又は建築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-84/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/art-84/par-1 Where a corporation designated by the Minister of Land, Infrastructure, Transport and Tourism, pursuant to the provisions of Article 6, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970), as the constructing entity prescribed in that paragraph for a specified construction line (meaning a construction line prescribed in Article 4, paragraph (1) of that Act that is set out in the basic plan prescribed in that paragraph and is specified by Cabinet Order) acquires ownership or superficies rights of land, or constructs a building, to be used for the railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act of a Shinkansen railway prescribed in Article 2 of that Act under the construction implementation plan for that specified construction line approved by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of Article 9, paragraph (1) of that Act, registration and license tax is not imposed on the registration of transfer of ownership or creation of superficies rights of that land or the registration of preservation of ownership of that building, limited to registration received within one year after that acquisition or construction pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official --- ## Cites - art-84/par-1: 全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第四条第一項 → e-Gov law 345AC1000000071, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - art-84/par-1: 同法第六条第一項 → e-Gov law 345AC1000000071, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - art-84/par-1: 同法第九条第一項 → e-Gov law 345AC1000000071, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection - art-84/par-1: 同法第二条 → e-Gov law 345AC1000000071, 第二条 (Article 2), art-2 — not held in this collection - art-84/par-1: 鉄道事業法第八条第一項 → e-Gov law 361AC0000000092, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — 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