# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18)

- 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: 第十八条 (Supplementary Provisions, Article 18)（登録免許税に関する経過措置） — address `suppl-3431-23/art-18`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18
- 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.

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### 第十八条（登録免許税に関する経過措置） — Transitional Measures Concerning Registration and License Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-23/art-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18</sup>

**第一項**  次に掲げる登記で昭和四十四年三月三十一日までに受けるものに係る登録免許税については、なお従前の例による。
<sup>suppl-3431-23/art-18/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18/par-1</sup>
The provisions then in force continue to govern registration and license tax on the following registrations that are obtained by March 31, 1969:
<sup>machine translation, not official</sup>

  **一**  旧法第七十七条の三に規定する農業生産法人が、昭和三十八年四月一日から昭和四十三年三月三十一日までの間に、その出資者から出資を受けた同条に規定する土地又は土地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記
  <sup>suppl-3431-23/art-18/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-18/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18/par-1/item-1</sup>
  registration of the transfer of land prescribed in Article 77-3 of the Former Act, or of the transfer or creation of a superficies right, farming right or right of lease existing on land, that an agricultural production corporation prescribed in that Article received as a contribution from its investors during the period from April 1, 1963 to March 31, 1968;
  <sup>machine translation, not official</sup>

  **二**  旧法第七十八条の三に規定する事業協同組合等の組合員又は所属員たる中小企業者が、昭和四十年四月一日から昭和四十三年三月三十一日までの間に、当該事業協同組合等から取得した同条に規定する土地の所有権の移転の登記
  <sup>suppl-3431-23/art-18/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-18/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18/par-1/item-2</sup>
  registration of transfer of ownership of land prescribed in Article 78-3 of the Former Act that a small and medium sized enterprise that is a member or affiliated member of a business cooperative, etc. prescribed in that Article acquired from that business cooperative, etc. during the period from April 1, 1965 to March 31, 1968;
  <sup>machine translation, not official</sup>

  **三**  昭和四十一年四月一日から昭和四十三年三月三十一日までの間に合併をした法人がその合併により取得した旧法第八十一条の三第二項に規定する不動産の権利又は船舶の所有権の移転の登記
  <sup>suppl-3431-23/art-18/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-18/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-18/par-1/item-3</sup>
  registration of transfer of rights to real property or of ownership of vessels prescribed in Article 81-3, paragraph (2) of the Former Act that a corporation which conducted a merger during the period from April 1, 1966 to March 31, 1968 acquired through that merger.
  <sup>machine translation, not official</sup>

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## 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-20261007T211206-273, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07