# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（登録免許税の特例に関する経過措置） — address `suppl-3581-11/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16 - 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. --- ### 第十六条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax caption: machine translation, not official suppl-3581-11/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16 **第一項** 新法第七十三条の規定は、施行日以後に取得する同条に規定する家屋の所有権の保存又は移転の登記に係る登録免許税について適用し、施行日前に取得した旧法第七十三条に規定する家屋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-3581-11/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-1 The provisions of Article 73 of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house prescribed in that Article that is acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for a house prescribed in Article 73 of the Former Act that was acquired before the Effective Date. machine translation, not official **第二項** 新法第七十四条の二第一項の規定は、施行日以後に取得する同項に規定する既存住宅の所有権の移転の登記に係る登録免許税について適用し、施行日前に取得した旧法第七十四条の二第一項に規定する既存住宅の所有権の移転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-3581-11/art-16/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-2 The provisions of Article 74-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of existing housing prescribed in that paragraph that is acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of existing housing prescribed in Article 74-2, paragraph (1) of the Former Act that was acquired before the Effective Date. machine translation, not official **第三項** 新法第七十七条の二の規定は、同条に規定する農業生産法人が施行日以後に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供する場合における当該土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、旧法第七十七条の二に規定する農業生産法人が施行日前に同条に規定する出資を受けて同条の土地をその耕作又は養畜の用に供した場合における当該土地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-3581-11/art-16/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-3 The provisions of Article 77-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to land in the case where an agricultural production corporation prescribed in that Article receives, on or after the Effective Date, a capital contribution prescribed in that Article and uses the land referred to in that Article for its cultivation or livestock raising, and the provisions then in force continue to govern registration and license tax on those registrations for land in the case where an agricultural production corporation prescribed in Article 77-2 of the Former Act received, before the Effective Date, a capital contribution prescribed in that Article and used the land referred to in that Article for its cultivation or livestock raising. machine translation, not official **第四項** 新法第七十七条の四の規定は、施行日以後に同条第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得するこれらの規定に規定する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の四第一号に規定する協議、調停若しくはあつせん又は同条第二号に規定する利用権設定等促進事業により取得したこれらの規定に規定する土地の所有権の移転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-3581-11/art-16/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-4 The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in item (i) of that Article or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in those provisions that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in Article 77-4, item (i) of the Former Act or through a project for promoting the establishment of use rights, etc. prescribed in item (ii) of that Article. machine translation, not official **第五項** 新法第七十七条の五第二項の規定は、同項に規定する農住組合の組合員が施行日以後に同項に規定する交換分合により取得する土地の所有権の移転の登記に係る登録免許税について適用し、当該組合員が施行日前に旧法第七十七条の五第二項に規定する交換分合により取得した土地の所有権の移転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-3581-11/art-16/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-5 The provisions of Article 77-5, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that a member of an agricultural and residential land cooperative prescribed in that paragraph acquires on or after the Effective Date through exchange and consolidation prescribed in that paragraph, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that the member acquired before the Effective Date through exchange and consolidation prescribed in Article 77-5, paragraph (2) of the Former Act. machine translation, not official **第六項** 新法第七十八条の二の規定は、同条に規定する生産森林組合又は農業生産法人が施行日以後に同条に規定する出資を受ける同条の土地の所有権、地上権、永小作権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、旧法第七十八条の二に規定する生産森林組合又は農業生産法人が施行日前に同条に規定する出資を受けた同条の土地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-3581-11/art-16/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-6 The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership, superficies rights, farming rights or rights of lease to the land referred to in that Article for which a production forestry cooperative or agricultural production corporation prescribed in that Article receives a capital contribution prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on those registrations for the land referred to in Article 78-2 of the Former Act for which a production forestry cooperative or agricultural production corporation prescribed in that Article received a capital contribution prescribed in that Article before the Effective Date. machine translation, not official **第七項** 旧法第八十一条の二第一項の森林組合で施行日前に森林組合合併助成法（昭和三十八年法律第五十六号）第四条第二項の認定を求めたものが、当該認定を受けて合併をした場合における旧法第八十一条の二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-3581-11/art-16/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-16/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-16/par-7 With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a forestry cooperative referred to in that paragraph that sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) carries out a merger after receiving that certification, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3581-11/art-16/par-7: 森林組合合併助成法（昭和三十八年法律第五十六号）第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection --- ## 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-20261007T211206-321, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-008, 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