# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（登録免許税の特例に関する経過措置） — address `suppl-4121-13/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20 - 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-4121-13/art-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20 **第一項** 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譲与を受けた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-4121-13/art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-1 With regard to registration and license tax on registration of preservation of ownership of land for which a transfer without compensation prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received from the State before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前に旧租税特別措置法第七十七条の四に規定する農業を営む者が同条第二号に掲げる交換分合により取得した同号に定め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-4121-13/art-20/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-2 With regard to registration and license tax on registration of transfer of ownership of land specified in item (ii) of Article 77-4 of the Former Act on Special Measures Concerning Taxation that a person engaged in agriculture prescribed in that Article acquired before the Effective Date through an exchange and consolidation listed in that item, the provisions then in force continue to govern. machine translation, not official **第三項** 新租税特別措置法第七十八条の三第二項の規定は、施行日以後に同項に規定する中小企業者が同項に規定する事業協同組合等から取得する同項に規定する土地又は建物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、施行日前に旧租税特別措置法第七十八条の三第二項に規定する中小企業者が同項に規定する事業協同組合等から取得した同項に規定する土地又は建物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-4121-13/art-20/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-3 The provisions of Article 78-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of transfer of ownership of land or buildings prescribed in that paragraph that a small and medium sized enterprise prescribed in that paragraph acquires from a business cooperative, etc. prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of transfer of ownership of land or buildings prescribed in Article 78-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise prescribed in that paragraph acquired from a business cooperative, etc. prescribed in that paragraph before the Effective Date. machine translation, not official **第四項** 施行日から平成十四年三月三十一日までの間にされる旧租税特別措置法第八十条第一項に規定する認定（漁業再建整備特別措置法（昭和五十一年法律第四十三号）第十条第一項の規定による認定に限る。）に係る旧租税特別措置法第八十条第一項各号に掲げる事項については、同項の規定は、なおその効力を有する。この場合において、同項中「平成十二年三月三十一日」とあるのは「平成十四年三月三十一日」と、同項第二号中「合併による」とあるのは「合併又は分割による」と、「又は合併」とあるのは「又は合併若しくは分割」と、「超える資本の金額」とあるのは「超える資本の金額又は分割をした会社の当該分割の直前における資本の金額から当該分割の直後における資本の金額を控除した金額を超える資本の金額」と、同項第四号中「合併」とあるのは「合併又は分割」とする。 suppl-4121-13/art-20/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-4 With regard to the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph (limited to a certification under the provisions of Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)) given during the period from the Effective Date to March 31, 2002, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2000" in that paragraph is deemed to be replaced with "March 31, 2002", the phrase "through a merger" in item (ii) of that paragraph with "through a merger or a company split", the phrase "or a merger" with "or a merger or a company split", the phrase "amount of capital in excess" with "amount of capital in excess, or the amount of capital in excess of the amount obtained by deducting the amount of capital of the company that carried out a company split immediately after that company split from its amount of capital immediately before that company split", and the phrase "merger" in item (iv) of that paragraph with "merger or company split". machine translation, not official **第五項** 新租税特別措置法第八十条第二項の規定は、施行日以後にされる同項に規定する認定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二項に規定する認定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-4121-13/art-20/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-5 The provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of that paragraph pertaining to a certification 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 registration of the matters listed in the items of Article 80, paragraph (2) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph given before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供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、施行日前に旧租税特別措置法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供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-4121-13/art-20/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-6 The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are carried out with a loan of funds prescribed in that paragraph received before the Effective Date. machine translation, not official **第七項** 施行日前に取得された旧租税特別措置法第八十四条の三第二項に規定する鉄道施設に係る土地又は建物についての同項に規定する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-4121-13/art-20/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-7 With regard to registration and license tax on registration of transfer of ownership prescribed in Article 84-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation of land or buildings pertaining to railway facilities prescribed in that paragraph that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4121-13/art-20/par-4: 漁業再建整備特別措置法（昭和五十一年法律第四十三号）第十条第一項 → e-Gov law 351AC0000000043, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十八条第一項（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-38/par-1 --- ## 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-20261007T211206-404, 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