# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（登録免許税の特例に関する経過措置） — address `suppl-4101-23/art-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-26 - 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-4101-23/art-26 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-26 **第一項** 新租税特別措置法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡しを受け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、施行日前に国から旧租税特別措置法第七十六条第一項に規定する売渡しを受け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-4101-23/art-26/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-26/par-1 The provisions of Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land sold by the State as prescribed in that paragraph 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 land sold by the State as prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第八十四条第二項の規定は、東海旅客鉄道株式会社が施行日以後に受ける同項に規定する土地若しくは建物の所有権の移転の登記又は当該土地の地上権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十四条第二項に規定する旅客鉄道株式会社が受けた同項に規定する土地若しくは建物の所有権の移転の登記又は当該土地の地上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-4101-23/art-26/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-26/par-2 The provisions of Article 84, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that paragraph, or the registration of transfer of a superficies right on that land, that Central Japan Railway Company obtains 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 land or buildings prescribed in Article 84, paragraph (2) of the Former Act on Special Measures Concerning Taxation, or the registration of transfer of a superficies right on that land, that a passenger railway company prescribed in that paragraph obtained before the Effective Date. 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-20261007T211206-390, 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