# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条の三 (Article 84-3) - 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: 第八十四条の三 (Article 84-3)（独立行政法人等の権利又は資産の承継に伴う登記等の免税） — address `art-84-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-84-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-84-3 - 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. --- ### 第八十四条の三（独立行政法人等の権利又は資産の承継に伴う登記等の免税） — Tax Exemption for Registration, etc. upon Succession to Rights or Assets of Incorporated Administrative Agencies, etc. caption: machine translation, not official art-84-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-3 · https://japanlaw.org/l/332AC0000000026/art-84-3 **第一項** 独立行政法人住宅金融支援機構が独立行政法人住宅金融支援機構法附則第三条第一項及び第六条第三項の規定により権利を承継する場合又は資産を承継する場合におけるこれらの承継に伴う権利又は資産に係る登記又は登録については、登録免許税を課さない。 art-84-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-1 Registration and license tax is not imposed on registration or recording pertaining to rights or assets in connection with succession, in the case where the Japan Housing Finance Agency succeeds to rights or succeeds to assets pursuant to the provisions of Article 3, paragraph (1) and Article 6, paragraph (3) of the Supplementary Provisions of the Act on the Japan Housing Finance Agency, Independent Administrative Agency. machine translation, not official **第二項** 日本道路公団等民営化関係法施行法（平成十六年法律第百二号）第十条の規定により東日本高速道路株式会社、首都高速道路株式会社、中日本高速道路株式会社、西日本高速道路株式会社、阪神高速道路株式会社及び本州四国連絡高速道路株式会社（以下この項において「会社」と総称する。）が受ける設立の登記並びに同法第七条の規定により日本道路公団、首都高速道路公団、阪神高速道路公団及び本州四国連絡橋公団が行う出資に係る財産の給付に伴い会社が受ける登記又は登録については、登録免許税を課さない。 art-84-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-2 Registration and license tax is not imposed on the registration of incorporation received pursuant to the provisions of Article 10 of the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004) by East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited, and Honshu-Shikoku Bridge Expressway Company Limited (collectively referred to as a "Company" in this paragraph), or on registration or recording received by a Company in connection with the delivery of property for the investment made by the Japan Highway Public Corporation, the Metropolitan Expressway Public Corporation, the Hanshin Expressway Public Corporation, and the Honshu-Shikoku Bridge Authority pursuant to the provisions of Article 7 of that Act. machine translation, not official **第三項** 独立行政法人鉄道建設・運輸施設整備支援機構（次項において「機構」という。）が独立行政法人鉄道建設・運輸施設整備支援機構法（平成十四年法律第百八十号。次項において「機構法」という。）附則第二条第一項の規定により承継する登記に係る登記権利者としての地位に基づき日本国有鉄道、日本国有鉄道清算事業団の債務等の処理に関する法律附則第二条の規定による解散前の日本国有鉄道清算事業団又は同項の規定による解散前の日本鉄道建設公団を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-84-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-3 Registration and license tax is not imposed on registration that the Japan Railway Construction, Transport and Technology Agency (referred to as "the Agency" in the following paragraph) receives, based on the status as the person entitled to registration with regard to registration which it succeeds to pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 180 of 2002; referred to as the "Railway Construction and Transport Agency Act" in the following paragraph), in order to make the Japanese National Railways, the JNR Settlement Corporation prior to its dissolution pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act on Treatment of Debt, etc. of JNR Settlement Corporation, or the Japan Railway Construction Public Corporation prior to its dissolution pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act the registered holder. machine translation, not official **第四項** 新幹線鉄道に係る鉄道施設の譲渡等に関する法律（平成三年法律第四十五号）第五条第一項の規定による解散前の新幹線鉄道保有機構（以下この条において「保有機構」という。）が同法附則第十九条の規定による改正前の日本国有鉄道改革法（昭和六十一年法律第八十七号）第二十二条の規定により日本国有鉄道から承継をした権利に係る当該承継に伴う登記であつて、機構法附則第十四条の規定による廃止前の運輸施設整備事業団法（平成九年法律第八十三号。以下この条において「事業団法」という。）附則第十五条の規定による廃止前の鉄道整備基金法（平成三年法律第四十六号）附則第四条第一項の規定により事業団法附則第七条第一項の規定による解散前の鉄道整備基金（以下この条において「基金」という。）が保有機構から承継をし、同項の規定により機構法附則第三条第一項の規定による解散前の運輸施設整備事業団（以下この条において「事業団」という。）が基金から承継をし、さらに、同項の規定により機構が事業団から承継をした当該登記に係る登記権利者としての地位に基づき機構が保有機構を登記名義人とするために受けるものについては、登録免許税を課さない。 art-84-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-4 Registration and license tax is not imposed on registration in connection with the succession to rights that the Shinkansen Holding Organization prior to its dissolution pursuant to the provisions of Article 5, paragraph (1) of the Act on Transfer, etc. of Railway Facilities for Shinkansen (Act No. 45 of 1991) (referred to as the "Holding Organization" in this Article) succeeded to from the Japanese National Railways pursuant to the provisions of Article 22 of the Japanese National Railways Reform Act (Act No. 87 of 1986) prior to its amendment by Article 19 of the Supplementary Provisions of that Act, which the Agency receives in order to make the Holding Organization the registered holder, based on the status as the person entitled to registration with regard to that registration, which status the Railway Development Fund prior to its dissolution pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act on the Transportation Facilities Development Corporation (Act No. 83 of 1997; referred to as the "Transportation Facilities Development Corporation Act" in this Article) prior to its abolition by Article 14 of the Supplementary Provisions of the Railway Construction and Transport Agency Act (referred to as the "fund" in this Article) succeeded to from the Holding Organization pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Railway Development Fund Act (Act No. 46 of 1991) prior to its abolition by Article 15 of the Supplementary Provisions of the Transportation Facilities Development Corporation Act, which the Transportation Facilities Development Corporation prior to its dissolution pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act (referred to as the "Transportation Facilities Development Corporation" in this Article) succeeded to from the fund pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Transportation Facilities Development Corporation Act, and which the Agency further succeeded to from the Transportation Facilities Development Corporation pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Railway Construction and Transport Agency Act. machine translation, not official --- ## Cites - art-84-3/par-2: 日本道路公団等民営化関係法施行法（平成十六年法律第百二号）第十条 → e-Gov law 416AC0000000102, 第十条 (Article 10), art-10 — not held in this collection - art-84-3/par-2: 同法第七条 → e-Gov law 416AC0000000102, 第七条 (Article 7), art-7 — not held in this collection - art-84-3/par-2: この項 → 租税特別措置法 第八十四条の三第二項 (Article 84-3, paragraph (2)), art-84-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-2 - art-84-3/par-3: 次項 → 租税特別措置法 第八十四条の三第四項 (Article 84-3, paragraph (4)), art-84-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-4 - art-84-3/par-4: 新幹線鉄道に係る鉄道施設の譲渡等に関する法律（平成三年法律第四十五号）第五条第一項 → e-Gov law 403AC0000000045, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - art-84-3/par-4: この条 → 租税特別措置法 第八十四条の三 (Article 84-3), art-84-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-3 · https://japanlaw.org/l/332AC0000000026/art-84-3 ## 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 第八十四条の三第二項（独立行政法人等の権利又は資産の承継に伴う登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-2 - 租税特別措置法 第八十四条の三第三項（独立行政法人等の権利又は資産の承継に伴う登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-3 - 租税特別措置法 第八十四条の三第四項（独立行政法人等の権利又は資産の承継に伴う登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-84-3/par-4 --- ## 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