# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条の二の二 (Article 84-2-2) - 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: 第八十四条の二の二 (Article 84-2-2)（相続に係る所有権の移転登記等の免税） — address `art-84-2-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-84-2-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-84-2-2 - 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. --- ### 第八十四条の二の二（相続に係る所有権の移転登記等の免税） — Tax Exemption for Registration of Transfer of Ownership, etc. Related to Inheritance caption: machine translation, not official art-84-2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-2-2 · https://japanlaw.org/l/332AC0000000026/art-84-2-2 **第一項** 個人が相続（相続人に対する遺贈を含む。以下この条において同じ。）により土地の所有権を取得した場合において、当該個人が当該相続による当該土地の所有権の移転の登記を受ける前に死亡したときは、平成三十年四月一日から令和九年三月三十一日までの間に当該個人を当該土地の所有権の登記名義人とするために受ける登記については、登録免許税を課さない。 art-84-2-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-2-2/par-1 Where an individual has acquired ownership of land by inheritance (including a bequest to an heir; the same applies hereinafter in this Article), if that individual dies before receiving the registration of transfer of ownership of that land by that inheritance, registration and license tax is not imposed on registration received during the period from April 1, 2018 to March 31, 2027 to make that individual the registered holder of ownership of that land. machine translation, not official **第二項** 個人が、所有者不明土地の利用の円滑化等に関する特別措置法の施行の日から令和九年三月三十一日までの間に、土地について所有権の保存の登記（不動産登記法（平成十六年法律第百二十三号）第二条第十号に規定する表題部所有者の相続人が受けるものに限る。）又は相続による所有権の移転の登記を受ける場合において、これらの登記に係る登録免許税法第十条第一項の課税標準たる不動産の価額が百万円以下であるときは、これらの登記については、登録免許税を課さない。 art-84-2-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-2-2/par-2 Where an individual receives, during the period from the date of enforcement of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner to March 31, 2027, the registration of preservation of ownership of land (limited to registration received by an heir of the owner in the title section prescribed in Article 2, item (x) of the Real Property Registration Act (Act No. 123 of 2004)) or the registration of transfer of ownership of land by inheritance, if the value of the real property that is the tax base under Article 10, paragraph (1) of the Registration and License Tax Act for that registration is 1,000,000 yen or less, registration and license tax is not imposed on that registration. machine translation, not official --- ## Cites - art-84-2-2/par-1: この条 → 租税特別措置法 第八十四条の二の二 (Article 84-2-2), art-84-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-2-2 · https://japanlaw.org/l/332AC0000000026/art-84-2-2 - art-84-2-2/par-2: 登録免許税法第十条第一項 → e-Gov law 342AC0000000035, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection - art-84-2-2/par-2: 不動産登記法（平成十六年法律第百二十三号）第二条第十号 → 不動産登記法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/real-property-registration-act/art-2/par-1/item-10 · https://japanlaw.org/l/416AC0000000123/art-2/par-1/item-10 ## Cited by 2 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 第八十四条の二の二第一項（相続に係る所有権の移転登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-2-2/par-1 --- ## 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