# 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-3461-22/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-3461-22/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/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. --- ### 第十九条（登録免許税に関する経過措置） — Transitional Measures Concerning Registration and License Tax caption: machine translation, not official suppl-3461-22/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-19 **第一項** 新法第七十二条第二項の規定は、施行日以後に新築される同項に規定する住宅の用に供する家屋についての所有権の保存の登記に係る登録免許税について適用し、同日前に新築された当該家屋についての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。 suppl-3461-22/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-19/par-1 The provisions of Article 72, paragraph (2) of the New Act apply to registration and license tax on the registration of preservation of ownership of a house used as a dwelling prescribed in that paragraph that is newly built on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on that registration of such a house that was newly built before that date. machine translation, not official **第二項** 新法第七十六条第一項の規定は、施行日以後に受ける同項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。 suppl-3461-22/art-19/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-19/par-2 The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on registration prescribed in that paragraph that is obtained on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on such registration obtained before that date. machine translation, not official **第三項** 新法第七十九条の規定は、施行日以後に新造される同条第一項に規定する船舶についての所有権の保存の登記又は抵当権の設定の登記に係る登録免許税について適用し、同日前に新造された当該船舶についてのこれらの登記に係る登録免許税については、なお従前の例による。 suppl-3461-22/art-19/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-19/par-3 The provisions of Article 79 of the New Act apply to registration and license tax on the registration of preservation of ownership of, or the registration of the creation of a mortgage on, a vessel prescribed in paragraph (1) of that Article that is newly built on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on such registration of such a vessel that was newly built before that date. machine translation, not official **第四項** 旧機械工業振興臨時措置法（昭和三十一年法律第百五十四号）第十二条の二第一項の規定による承認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の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。 suppl-3461-22/art-19/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-19/par-4 The provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to an approval under the provisions of Article 12-2, paragraph (1) of the Former Act on Temporary Measures for the Promotion of the Machinery Industry (Act No. 154 of 1956), where the registration is obtained within one year from the date of that approval. machine translation, not official --- ## 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-20261007T211206-280, 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