# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9)

- 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: 第九条 (Supplementary Provisions, Article 9)（登録免許税の特例に関する経過措置） — address `suppl-4111-132/art-9`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-9
- 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.

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### 第九条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-132/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-9</sup>

**第一項**  施行日前にされた旧法第八十条第一項に規定する承認（同項に規定する事業革新法の規定による承認に限る。）に係る同項各号に掲げる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。
<sup>suppl-4111-132/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-9/par-1</sup>
With regard to registration and license tax on registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act pertaining to an approval prescribed in that paragraph (limited to an approval under the provisions of the Business Innovation Act prescribed in that paragraph) given before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-401, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-402, 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