# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十八条 (Supplementary Provisions, Article 38) - 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: 第三十八条 (Supplementary Provisions, Article 38)（登録免許税の特例に関する経過措置） — address `suppl-4071-55/art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38 - 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. --- ### 第三十八条（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-4071-55/art-38 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38 **第一項** 施行日前に日本勤労者住宅協会が新築した旧法第七十四条の二に規定する住宅用の家屋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-4071-55/art-38/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38/par-1 With regard to registration and license tax on the registration of preservation of ownership of a house for residential use prescribed in Article 74-2 of the Former Act that the Japan Workers' Housing Association newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十七条の規定は、平成八年一月一日以後に行われる同条に規定する贈与により取得する同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しく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、同日前に行われた旧法第七十七条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しく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は、なお従前の例による。 suppl-4071-55/art-38/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38/par-2 The provisions of Article 77 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership of farmland, pasture land or quasi-farmland prescribed in that Article, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made on or after January 1, 1996, and with regard to registration and license tax on the registration of transfer or creation of ownership of farmland, pasture land or quasi-farmland prescribed in Article 77 of the Former Act, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第七十七条の四第二項の規定は、施行日以後に行われる同項に規定する交換分合により取得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、施行日前に行われた旧法第七十七条の四第二項に規定する交換分合により取得した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は、なお従前の例による。 suppl-4071-55/art-38/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38/par-3 The provisions of Article 77-4, paragraph (2) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, paragraph (2) of the Former Act acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第八十三条第二項の規定は、施行日以後に同項に規定する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に規定する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-4071-55/art-38/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-38/par-4 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 to be used for a specified public construction project prescribed in that paragraph carried out with a loan prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of preservation of ownership of land to be used for a specified public construction project prescribed in Article 83, paragraph (2) of the Former Act carried out with a loan prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern. 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-20261007T211206-375, 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