# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条の五 (Article 84-5) - 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: 第八十四条の五 (Article 84-5)（自然災害の被災者等が被災代替建物に係る土地を取得した場合の所有権の移転登記等の免税） — address `art-84-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-84-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-84-5 - 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. --- ### 第八十四条の五（自然災害の被災者等が被災代替建物に係る土地を取得した場合の所有権の移転登記等の免税） — Tax Exemption for Registration of Transfer of Ownership, etc. Where a Disaster Victim, etc. of a Natural Disaster Acquires Land Related to a Replacement Building for a Disaster-Damaged Building caption: machine translation, not official art-84-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-5 · https://japanlaw.org/l/332AC0000000026/art-84-5 **第一項** 自然災害の被災者等が前条第一項の規定の適用を受ける建物（以下この項において「被災代替建物」という。）の敷地の用に供される土地の所有権又は地上権若しくは賃借権の取得をした場合において、当該土地（当該被災代替建物に係る滅失建物等の床面積の状況その他の事情を勘案して政令で定める面積を超えない部分に限る。）の所有権の移転又は地上権若しくは賃借権の設定若しくは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自然災害の発生した日から同日以後五年を経過する日までの間に受けるものに限り、登録免許税を課さない。 art-84-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-1 Where a disaster victim, etc. of a natural disaster has acquired ownership, or superficies rights or rights of lease, of land to be used as the site of a building to which the provisions of paragraph (1) of the preceding Article apply (referred to as a "replacement building for a disaster-damaged building" in this paragraph), registration and license tax is not imposed on the registration of transfer of ownership, or of creation or transfer of superficies rights or rights of lease, of that land (limited to the part not exceeding the area specified by Cabinet Order in consideration of the floor area of the destroyed building, etc. pertaining to that replacement building for a disaster-damaged building and other circumstances), limited to registration received during the period from the date on which that natural disaster occurred to the day on which five years have elapsed from that date pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official **第二項** 前項の規定の適用を受ける土地の所有権若しくは地上権若しくは賃借権の取得のための資金の貸付けが行われる場合又はその対価の支払が賦払の方法により行われる場合におけるその貸付けに係る債権又はその賦払金に係る債権を担保するために受ける当該土地を目的とする抵当権の設定の登記については、当該土地の所有権の移転又は地上権若しくは賃借権の設定若しくは移転の登記と同時に受けるものに限り、登録免許税を課さない。 art-84-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-84-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-2 Where a loan of funds is made for the acquisition of ownership, or superficies rights or rights of lease, of land to which the provisions of the preceding paragraph apply, or where the payment of the consideration for it is made by the method of installment payments, registration and license tax is not imposed on the registration of the creation of a mortgage on that land received to secure the claim pertaining to that loan or the claim pertaining to those installment payments, limited to registration received at the same time as the registration of transfer of ownership, or of creation or transfer of superficies rights or rights of lease, of that land. machine translation, not official --- ## Cites - art-84-5/par-1: この項 → 租税特別措置法 第八十四条の五第一項 (Article 84-5, paragraph (1)), art-84-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-1 - art-84-5/par-1: 前条第一項 → 租税特別措置法 第八十四条の四第一項 (Article 84-4, paragraph (1)), art-84-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-1 - art-84-5/par-2: 前項 → 租税特別措置法 第八十四条の五第一項 (Article 84-5, paragraph (1)), art-84-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-1 ## Cited by 7 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 第八十四条の四第一項（自然災害の被災者等が新築又は取得をした建物に係る所有権の保存登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-1 - 租税特別措置法 第八十四条の四第二項（自然災害の被災者等が新築又は取得をした建物に係る所有権の保存登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-2 - 租税特別措置法 第八十四条の五第一項（自然災害の被災者等が被災代替建物に係る土地を取得した場合の所有権の移転登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-1 - 租税特別措置法 第八十四条の五第二項（自然災害の被災者等が被災代替建物に係る土地を取得した場合の所有権の移転登記等の免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-84-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-2 - 租税特別措置法 附則第八十九条第五項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-5 - 租税特別措置法 附則第八十九条第六項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-6 --- ## 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