# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19)

- 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: 第十九条 (Supplementary Provisions, Article 19)（登録免許税に関する経過措置） — address `suppl-3451-38/art-19`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19
- 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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### 第十九条（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-3451-38/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19</sup>

**第一項**  新法第七十三条、第七十四条第二項及び第七十八条の三第一項の規定は、施行日以後に受けるこれらの規定に規定する登記に係る登録免許税について適用し、同日前に受けた当該登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3451-38/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19/par-1</sup>
The provisions of Article 73, Article 74, paragraph (2) and Article 78-3, paragraph (1) of the New Act apply to registration and license tax on registrations prescribed in those provisions that are obtained on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations obtained before that date.
<sup>machine translation, not official</sup>

**第二項**  次に掲げる承認又は認定に係る旧法第八十一条各号に掲げる事項についての登記で当該承認又は認定があつた日から一年以内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-3451-38/art-19/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19/par-2</sup>
The provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 81 of the Former Act relating to the following approvals or certifications that are obtained within one year from the date of that approval or certification:
<sup>machine translation, not official</sup>

  **一**  海運業の再建整備に関する臨時措置法（昭和三十八年法律第百十八号）第五条第一項又は第六条第一項の規定による承認
  <sup>suppl-3451-38/art-19/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-19/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19/par-2/item-1</sup>
  approval under Article 5, paragraph (1) or Article 6, paragraph (1) of the Act on Temporary Measures concerning the Reconstruction and Consolidation of the Shipping Industry (Act No. 118 of 1963);
  <sup>machine translation, not official</sup>

  **二**  中小漁業振興特別措置法（昭和四十二年法律第五十九号）第六条第一項の規定による認定
  <sup>suppl-3451-38/art-19/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-19/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-19/par-2/item-2</sup>
  certification under Article 6, paragraph (1) of the Act on Special Measures for the Promotion of Small and Medium Sized Fisheries (Act No. 59 of 1967).
  <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-20261007T211206-278, 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