# 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)（登録免許税の特例に関する経過措置） — address `suppl-4051-10/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-4051-10/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/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-4051-10/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19 **第一項** 新法第七十七条の二第一項の規定は、同項に規定する法人が農業経営基盤の強化のための関係法律の整備に関する法律の施行の日以後に買入れをする同項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、同日前に旧法第七十七条の二第一項に規定する法人が買入れをした同項に規定する土地（同日以後に農業経営基盤の強化のための関係法律の整備に関する法律附則第三条第二項の規定により買入れをした当該土地を含む。）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-4051-10/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-1 The provisions of Article 77-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a corporation prescribed in that paragraph purchases on or after the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph purchased before that date (including that land purchased on or after that date pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management). machine translation, not official **第二項** 新法第七十七条の三（同条の表の第一号に係る部分に限る。）の規定は、施行日以後に同号の上欄に規定する協議、調停又はあっせんにより取得する同欄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三第一号に規定する協議、調停又はあっせんにより取得した同号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-4051-10/art-19/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-2 The provisions of Article 77-3 of the New Act (limited to the part pertaining to item (i) of the table in that Article) apply to registration and license tax on the registration of transfer of ownership of land prescribed in the left-hand column of that item that is acquired on or after the Effective Date through consultation, conciliation or mediation prescribed in that column, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-3, item (i) of the Former Act that was acquired before the Effective Date through consultation, conciliation or mediation prescribed in that item. machine translation, not official **第三項** 施行日から農業経営基盤の強化のための関係法律の整備に関する法律の施行の日の前日までの間における新法第七十七条の三の規定の適用については、同条の表の第二号の上欄中「農業経営基盤強化促進法第四条第三項第一号」とあるのは「農用地利用増進法第二条第二項第一号」と、同号の中欄中「農業経営基盤強化促進法第十九条」とあるのは「農用地利用増進法第七条」と、「農用地利用集積計画」とあるのは「農用地利用増進計画」とする。 suppl-4051-10/art-19/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-3 With regard to the application of the provisions of Article 77-3 of the New Act during the period from the Effective Date to the day before the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, the phrase "Article 4, paragraph (3), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation" in the left-hand column of item (ii) of the table in that Article is deemed to be replaced with "Article 2, paragraph (2), item (i) of the Agricultural Land Use Promotion Act", the phrase "Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation" in the middle column of that item with "Article 7 of the Agricultural Land Use Promotion Act", and the phrase "agricultural land use consolidation plan" with "agricultural land use promotion plan". machine translation, not official **第四項** 新法第七十七条の三（農業経営基盤強化促進法第四条第三項第一号に規定する利用権設定等促進事業及び同法第十九条の規定による農用地利用集積計画に係る部分に限る。）の規定は、農業経営基盤の強化のための関係法律の整備に関する法律の施行の日以後に新法第七十七条の三の表の第二号の上欄に規定する利用権設定等促進事業により取得する同欄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、同日前に旧法第七十七条の三第二号又は前項の規定により読み替えられた新法第七十七条の三の表の第二号の上欄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-4051-10/art-19/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-4 The provisions of Article 77-3 of the New Act (limited to the part pertaining to the project for promoting the establishment of use rights, etc. prescribed in Article 4, paragraph (3), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation and the agricultural land use consolidation plan under the provisions of Article 19 of that Act) apply to registration and license tax on the registration of transfer of ownership of land prescribed in the left-hand column of item (ii) of the table in Article 77-3 of the New Act that is acquired through a project for promoting the establishment of use rights, etc. prescribed in that column on or after the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, 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 that date through a project for promoting the establishment of use rights, etc. prescribed in Article 77-3, item (ii) of the Former Act or in the left-hand column of item (ii) of the table in Article 77-3 of the New Act as read with the replacement of terms pursuant to the preceding paragraph. machine translation, not official **第五項** 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の移転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-4051-10/art-19/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-5 The provisions of Article 78-2 of the New Act apply to registration and license tax on the registration of transfer of ownership of the land under that Article for which a production forestry cooperative or agricultural production corporation prescribed in that Article receives the 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 the registration of transfer of ownership of the land under that Article for which a production forestry cooperative or agricultural production corporation prescribed in Article 78-2 of the Former Act received the capital contribution prescribed in that Article before the Effective Date. machine translation, not official **第六項** 施行日前に旧法第八十二条に規定する沖縄電力株式会社が取得した電源開発及びこれに附帯する送電変電施設の整備の用に供する土地又は家屋に関する同条各号に掲げる事項（合併に係るものを除く。）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-4051-10/art-19/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-6 With regard to registration and license tax on registration of the matters listed in the items of Article 82 of the Former Act (excluding those pertaining to a merger) concerning land or buildings that the Okinawa Electric Power Company, Inc. prescribed in that Article acquired before the Effective Date for use in electric power development and the improvement of power transmission and transformation facilities incidental thereto, the provisions then in force continue to govern. machine translation, not official **第七項** 新法第八十三条第二項の規定は、施行日以後に同項の貸付けを受けて行う同項に規定する特定の公共的建設事業の用に供する土地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、施行日前に旧法第八十三条第二項の貸付けを受けて行う同項に規定する特定の公共的建設事業の用に供する土地の所有権の保存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-4051-10/art-19/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-7 The provisions of Article 83, paragraph (2) of the New Act apply to registration and license tax on the registration of preservation of ownership of land used for a specified public construction project prescribed in that paragraph that is carried out with a loan under that paragraph received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of land used for a specified public construction project prescribed in Article 83, paragraph (2) of the Former Act that is carried out with a loan under that paragraph received before the Effective Date. machine translation, not official --- ## Cites - suppl-4051-10/art-19/par-3: 農業経営基盤強化促進法第四条第三項第一号 → e-Gov law 355AC0000000065, 第四条第三項第一号 (Article 4, paragraph (3), item (i)), art-4/par-3/item-1 — not held in this collection - suppl-4051-10/art-19/par-3: 農業経営基盤強化促進法第十九条 → e-Gov law 355AC0000000065, 第十九条 (Article 19), art-19 — not held in this collection - suppl-4051-10/art-19/par-4: 農業経営基盤強化促進法第四条第三項第一号 → e-Gov law 355AC0000000065, 第四条第三項第一号 (Article 4, paragraph (3), item (i)), art-4/par-3/item-1 — not held in this collection - suppl-4051-10/art-19/par-4: 同法第十九条 → e-Gov law 355AC0000000065, 第十九条 (Article 19), art-19 — not held in this collection - suppl-4051-10/art-19/par-4: 前項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4051-10/art-19/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-2 - 租税特別措置法 附則第十九条第四項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-4 --- ## 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-20261007T211206-364, 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