# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条の二 (Article 84-2) - 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: 第八十四条の二 (Article 84-2)（鉄道事業者が取得した特定の鉄道施設に係る土地等の所有権の移転登記等の免税） — address `art-84-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-84-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-84-2 - 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. --- ### 第八十四条の二（鉄道事業者が取得した特定の鉄道施設に係る土地等の所有権の移転登記等の免税） — Tax Exemption for Registration of Transfer of Ownership, etc. of Land, etc. Related to Specified Railway Facilities Acquired by a Railway Business Operator caption: machine translation, not official art-84-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-2 · https://japanlaw.org/l/332AC0000000026/art-84-2 **第一項** 鉄道事業法第十三条第一項に規定する第一種鉄道事業者（地方公共団体の出資に係る法人で政令で定めるものに限る。）が、平成九年四月一日から令和十三年三月三十一日までの間に、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項に規定する旅客会社、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）附則第二条第一項に規定する新会社又は旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成二十七年法律第三十六号）附則第二条第一項に規定する新会社（以下この条において「旅客会社等」という。）から取得した鉄道事業法第八条第一項に規定する鉄道施設（次に掲げる要件の全てを満たすものに限る。）に係る土地の所有権、地上権若しくは賃借権の移転又は建物の所有権若しくは賃借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-84-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1 Registration and license tax is not imposed on the registration of transfer of ownership, superficies rights, or rights of lease of land, or of transfer of ownership or rights of lease of buildings, related to railway facilities prescribed in Article 8, paragraph (1) of the Railway Business Act (limited to those that satisfy all of the following requirements) that a Category 1 railway business operator prescribed in Article 13, paragraph (1) of the Railway Business Act (limited to a corporation funded by a local government that is specified by Cabinet Order) has acquired, during the period from April 1, 1997 to March 31, 2031, from a passenger company prescribed in Article 1, paragraph (1) of the Act on Passenger Railway Companies and Japan Freight Railway Company, a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001), or a new company prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 36 of 2015) (referred to as a "passenger railway company, etc." in this Article), limited to registration received within one year after that acquisition pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official **一** 全国新幹線鉄道整備法第八条の規定による国土交通大臣の建設の指示を受けて建設された同法第四条第一項に規定する建設線（同法附則第九項の規定による国土交通大臣の建設の指示を受けて建設された同法附則第六項第一号に規定する新幹線鉄道規格新線の路線を含む。次号において同じ。）の全部又は一部の区間において旅客会社等の鉄道事業が開始されることに伴い廃止されることとなる旅客会社等の鉄道事業に係る路線（同号において「廃止路線」という。）に係るものであること。 art-84-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1/item-1 the facilities pertain to a line of the railway business of a passenger railway company, etc. that is to be abolished as the railway business of a passenger railway company, etc. commences in all or part of the section of a construction line prescribed in Article 4, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act that has been constructed under the instruction for construction given by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of Article 8 of that Act (including the route of a new line of Shinkansen railway standards prescribed in paragraph (6), item (i) of the Supplementary Provisions of that Act that has been constructed under the instruction for construction given by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of paragraph (9) of the Supplementary Provisions of that Act; the same applies in the following item) (referred to as an "abolished line" in that item); machine translation, not official **二** 当該第一種鉄道事業者が前号の建設線の全部又は一部の区間に係る当該旅客会社等の鉄道事業が開始される日において同号の廃止路線の全部又は一部の区間で国土交通大臣が定める区間において鉄道事業を開始する場合における当該鉄道事業の用に供されるものであること。 art-84-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1/item-2 the facilities are to be used for the railway business, in the case where that Category 1 railway business operator commences railway business, on the day on which the railway business of that passenger railway company, etc. pertaining to all or part of the section of the construction line referred to in the preceding item commences, in a section specified by the Minister of Land, Infrastructure, Transport and Tourism within all or part of the section of the abolished line referred to in that item. machine translation, not official --- ## Cites - art-84-2/par-1: 鉄道事業法第十三条第一項 → e-Gov law 361AC0000000092, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection - art-84-2/par-1: 旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律第一条第一項 → e-Gov law 361AC0000000088, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection - art-84-2/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 - art-84-2/par-1: この条 → 租税特別措置法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-2 · https://japanlaw.org/l/332AC0000000026/art-84-2 - art-84-2/par-1/item-1: 全国新幹線鉄道整備法第八条 → e-Gov law 345AC1000000071, 第八条 (Article 8), art-8 — not held in this collection - art-84-2/par-1/item-1: 同法第四条第一項 → e-Gov law 345AC1000000071, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - art-84-2/par-1/item-1: 次号 → 租税特別措置法 第八十四条の二第一項第二号 (Article 84-2, paragraph (1), item (ii)), art-84-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1/item-2 - art-84-2/par-1/item-2: 前号 → 租税特別措置法 第八十四条の二第一項第一号 (Article 84-2, paragraph (1), item (i)), art-84-2/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1/item-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 第八十四条の二第一項（鉄道事業者が取得した特定の鉄道施設に係る土地等の所有権の移転登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1 - 租税特別措置法 第八十四条の二第一項第一号（鉄道事業者が取得した特定の鉄道施設に係る土地等の所有権の移転登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1/item-1 - 租税特別措置法 第八十四条の二第一項第二号（鉄道事業者が取得した特定の鉄道施設に係る土地等の所有権の移転登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-84-2/par-1/item-2 --- ## 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