# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（登録免許税に関する経過措置） — address `suppl-3481-16/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20 - 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. --- ### 第二十条（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-3481-16/art-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20 **第一項** 新法第七十二条、第七十三条第一項、第七十四条第一項及び第二項、第七十七条の二、第七十七条の六、第七十八条の二、第七十八条の三第二項並びに第八十一条第一項（特定電子工業及び特定機械工業振興臨時措置法（昭和四十六年法律第十七号）第十四条第一項の規定に係る部分に限る。以下この項において同じ。）の規定は、施行日の翌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、同日前に受けた旧法第七十二条から第七十四条まで、第七十七条の二、第七十七条の六、第七十八条の二、第七十八条の三第二項及び第八十一条第一項に規定する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-3481-16/art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20/par-1 The provisions of Article 72, Article 73, paragraph (1), Article 74, paragraphs (1) and (2), Article 77-2, Article 77-6, Article 78-2, Article 78-3, paragraph (2) and Article 81, paragraph (1) (limited to the part pertaining to the provisions of Article 14, paragraph (1) of the Act on Temporary Measures for the Promotion of Specified Electronics Industries and Specified Machinery Industries (Act No. 17 of 1971); the same applies hereinafter in this paragraph) of the New Act apply to registration and license tax pertaining to a registration prescribed in those provisions that is obtained on or after the day following the Effective Date, and with regard to registration and license tax pertaining to a registration prescribed in Articles 72 to 74, Article 77-2, Article 77-6, Article 78-2, Article 78-3, paragraph (2) and Article 81, paragraph (1) of the Former Act that was obtained before that day, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十九条の規定は、昭和四十八年四月一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で施行日の翌日以後に受けるものに係る登録免許税について適用し、昭和四十八年三月三十一日以前に新造された当該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で同日以前に受けたもの又は施行日の翌日以後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-3481-16/art-20/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20/par-2 The provisions of Article 79 of the New Act apply to registration and license tax pertaining to a registration of preservation of ownership or a registration of the creation of a mortgage for a vessel prescribed in paragraph (1) of that Article that is newly built on or after April 1, 1973, where the registration is obtained on or after the day following the Effective Date, and with regard to registration and license tax pertaining to a registration of preservation of ownership or a registration of the creation of a mortgage for such a vessel newly built on or before March 31, 1973, where the registration was obtained on or before that date or is obtained on or after the day following the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 中小企業近代化促進法第八条第一項の規定による承認に係る旧法第八十一条第一項各号に掲げる事項についての登記で当該承認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。 suppl-3481-16/art-20/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20/par-3 With regard to registration and license tax pertaining to a registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act in relation to an approval under the provisions of Article 8, paragraph (1) of the Act on Promotion of Modernization of Small and Medium-sized Enterprises, where the registration is obtained within one year from the date of the approval, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第八十一条第一項の規定（中小企業近代化促進法第八条第二項の規定に係る部分に限る。）は、同法第五条の二第一項に規定する中小企業構造改善計画で昭和四十八年四月一日以後に同項の規定による承認を受けるものに係る新法第八十一条第一項各号に掲げる事項につき施行日の翌日以後に受ける登記に係る登録免許税について適用し、当該中小企業構造改善計画で昭和四十八年三月三十一日以前に当該承認を受けたものに係るこれらの事項について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-3481-16/art-20/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20/par-4 The provisions of Article 81, paragraph (1) of the New Act (limited to the part pertaining to the provisions of Article 8, paragraph (2) of the Act on Promotion of Modernization of Small and Medium-sized Enterprises) apply to registration and license tax pertaining to a registration obtained on or after the day following the Effective Date for the matters listed in the items of Article 81, paragraph (1) of the New Act pertaining to a small and medium sized enterprise structural improvement plan prescribed in Article 5-2, paragraph (1) of that Act for which approval under the provisions of that paragraph is granted on or after April 1, 1973, and with regard to registration and license tax pertaining to a registration of those matters pertaining to such a small and medium sized enterprise structural improvement plan for which that approval was granted on or before March 31, 1973, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3481-16/art-20/par-1: この項 → 租税特別措置法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3481-16/art-20/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十条第一項（登録免許税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-20/par-1 --- ## 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-20261007T211206-287, 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