# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（登録免許税の特例に関する経過措置） — address `suppl-4111-9/art-37` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37 - 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. --- ### 第三十七条（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-4111-9/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37 **第一項** 新租税特別措置法第七十七条の規定は、平成十二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租税特別措置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-4111-9/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-1 The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer or creation of ownership of farmland, grassland for pasture or quasi-farmland prescribed in that Article, or of superficies rights, farming rights or rights of lease existing on that farmland or grassland for pasture, acquired through a gift prescribed in that Article made on or after January 1, 2000, and the provisions then in force continue to govern registration and license tax on the registration of transfer or creation of ownership of farmland, grassland for pasture or quasi-farmland prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation, or of superficies rights, farming rights or rights of lease existing on that farmland or grassland for pasture, acquired through a gift prescribed in that Article made before that date. machine translation, not official **第二項** 旧租税特別措置法第七十七条の三の表の第三号の上欄に規定する農業を営む者が平成十三年三月三十一日までに同欄に規定する農林地所有権移転等促進事業により同欄に規定する土地を取得し、当該農業を営む者の農業の用に供した場合における当該土地の所有権の移転の登記については、同条の規定は、なおその効力を有する。この場合において、同条中「平成十一年三月三十一日」とあるのは「平成十三年三月三十一日」と、「大蔵省令」とあるのは「財務省令」とする。 suppl-4111-9/art-37/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-2 With regard to the registration of transfer of ownership of land in the case where a person engaged in agriculture prescribed in the left-hand column of item (iii) of the table in Article 77-3 of the Former Act on Special Measures Concerning Taxation has, by March 31, 2001, acquired land prescribed in that column through a project for promoting the transfer of ownership, etc. of agricultural and forest land prescribed in that column and has used that land for the agriculture of that person, the provisions of that Article remain in force. In this case, the phrase "March 31, 1999" in that Article is deemed to be replaced with "March 31, 2001", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name). machine translation, not official **第三項** 施行日前に新造された旧租税特別措置法第七十九条第三項に規定する国際船舶についての同項に規定する所有権の保存の登記及び同条第四項に規定する抵当権の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-4111-9/art-37/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-3 The provisions then in force continue to govern registration and license tax on the registration of preservation of ownership prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation and the registration of creation of a mortgage prescribed in paragraph (4) of that Article concerning international ships prescribed in paragraph (3) of that Article that were newly built before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第八十条第一項の規定は、施行日以後にされる同項に規定する承認（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適用し、施行日前にされた旧租税特別措置法第八十条第一項に規定する承認（特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号）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。 suppl-4111-9/art-37/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-4 The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph relating to an approval prescribed in that paragraph (limited to an approval under the provisions of the Business Innovation Act prescribed in that paragraph) given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation relating to an approval prescribed in that paragraph (limited to an approval under the provisions of the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995)) given before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第八十三条の七の規定は、施行日以後に同条に規定する特定目的会社が同条に規定する指名金銭債権を取得する場合の質権又は抵当権の移転の登記に係る登録免許税について適用する。 suppl-4111-9/art-37/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-5 The provisions of Article 83-7 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of a pledge or mortgage in the case where a specific purpose company prescribed in that Article acquires a nominative monetary claim prescribed in that Article on or after the Effective Date. machine translation, not official **第六項** 新租税特別措置法第八十四条の四の規定は、施行日以後に受ける同条に規定する不動産の登記に係る登録免許税について適用し、施行日前に受けた旧租税特別措置法第八十四条の四に規定する不動産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-4111-9/art-37/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-37/par-6 The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of real property prescribed in that Article that is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of real property prescribed in Article 84-4 of the Former Act on Special Measures Concerning Taxation that was received 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-20261007T211206-398, 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