# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十三条 (Supplementary Provisions, Article 33)

- 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: 第三十三条 (Supplementary Provisions, Article 33)（登録免許税の特例に関する経過措置） — address `suppl-4141-15/art-33`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33
- 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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### 第三十三条（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-4141-15/art-33 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33</sup>

**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売渡しを受けた土地の所有権の保存又は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。
<sup>suppl-4141-15/art-33/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-1</sup>
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale 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.
<sup>machine translation, not official</sup>

**第二項**  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、平成十六年三月三十一日までに同条に規定する交換分合により同条に規定する土地を取得する場合における当該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、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「平成十四年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。
<sup>suppl-4141-15/art-33/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-2</sup>
With regard to registration and license tax on the registration of transfer of ownership of land in the case where a person engaged in agriculture prescribed in Article 77-4 of the Former Act on Special Measures Concerning Taxation acquires land prescribed in that Article through exchange and consolidation prescribed in that Article by March 31, 2004, the provisions of that Article remain in force. In this case, the phrase "March 31, 2002" in that Article is deemed to be replaced with "March 31, 2004".
<sup>machine translation, not official</sup>

**第三項**  新租税特別措置法第七十八条の規定は、施行日以後にされる同条に規定する農林漁業者に対する貸付けに係る債権を担保するために受ける抵当権の設定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七十八条に規定する農林漁業者に対する貸付けに係る債権を担保するために受け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。
<sup>suppl-4141-15/art-33/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-3</sup>
The provisions of Article 78 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of creation of a mortgage received to secure claims pertaining to loans made on or after the Effective Date to persons engaged in agriculture, forestry or fisheries prescribed in that Article, and with regard to registration and license tax on the registration of creation of a mortgage received to secure claims pertaining to loans made before the Effective Date to persons engaged in agriculture, forestry or fisheries prescribed in Article 78 of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  森林組合が、施行日前に旧租税特別措置法第七十八条の二第三項に規定する権利義務の承継をした場合における不動産の権利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。
<sup>suppl-4141-15/art-33/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-4</sup>
With regard to registration and license tax on the registration of transfer of rights to real property in the case where a forestry cooperative succeeded to rights and obligations as prescribed in Article 78-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新租税特別措置法第七十八条の三に規定する土地又は建物が、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）の施行の日から平成六年三月三十一日までの間に同条に規定する事業協同組合等により取得されたものである場合には、同条に規定する組合員又は所属員たる中小企業者が施行日から平成十五年三月三十一日までの間に取得する当該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、同条中「千分の三十」とあるのは、「千分の二十五」と読み替えて同条の規定を適用する。
<sup>suppl-4141-15/art-33/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-5</sup>
In the case where land or a building prescribed in Article 78-3 of the New Act on Special Measures Concerning Taxation was acquired by a business cooperative, etc. prescribed in that Article during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) to March 31, 1994, with regard to registration and license tax on the registration of transfer of ownership of that land or building that a small and medium sized enterprise that is a member or affiliated member prescribed in that Article acquires during the period from the Effective Date to March 31, 2003, the provisions of that Article apply by deeming the phrase "30/1,000" in that Article to be replaced with "25/1,000".
<sup>machine translation, not official</sup>

**第六項**  旧租税特別措置法第七十八条の三第二項に規定する組合員又は所属員たる中小企業者が、平成十九年三月三十一日までに同項に規定する事業協同組合等から同項に規定する土地を取得する場合における所有権の移転の登記に係る登録免許税については、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「平成十四年三月三十一日」とあるのは、「平成十九年三月三十一日」とする。
<sup>suppl-4141-15/art-33/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-6</sup>
With regard to registration and license tax on the registration of transfer of ownership in the case where a small and medium sized enterprise that is a member or affiliated member prescribed in Article 78-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquires land prescribed in that paragraph from a business cooperative, etc. prescribed in that paragraph by March 31, 2007, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2002" in that paragraph is deemed to be replaced with "March 31, 2007".
<sup>machine translation, not official</sup>

**第七項**  新租税特別措置法第七十九条第一項及び第二項の規定は、漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日以後に同条第一項に規定する改善計画に基づいて建造され、又は取得される同項に規定する漁船の所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当権の設定の登記に係る登録免許税について適用し、同日前に建造された旧租税特別措置法第七十九条第一項に規定する漁船の所有権の保存の登記又は当該漁船を目的と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。
<sup>suppl-4141-15/art-33/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-7</sup>
The provisions of Article 79, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of fishing vessels prescribed in paragraph (1) of that Article that are built or acquired, on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for Fishery Reconstruction and Consolidation, etc. (Act No. 73 of 2002), based on an improvement plan prescribed in that paragraph, or on the registration of creation of a mortgage on those fishing vessels, and with regard to registration and license tax on the registration of preservation of ownership of fishing vessels prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation built before that date or on the registration of creation of a mortgage on those fishing vessels, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新租税特別措置法第七十九条第三項及び第四項の規定は、施行日以後に建造され、又は取得される同条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に建造され、又は取得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の所有権の保存の登記又は当該国際船舶を目的と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。
<sup>suppl-4141-15/art-33/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-8</sup>
The provisions of Article 79, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of international ships prescribed in paragraph (3) of that Article that are built or acquired on or after the Effective Date or on the registration of creation of a mortgage on those international ships, and with regard to registration and license tax on the registration of preservation of ownership of international ships prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation that were built or acquired before the Effective Date or on the registration of creation of a mortgage on those international ships, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  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認定（卸売市場法（昭和四十六年法律第三十五号）第七十三条第一項の規定によるものを除く。）又は承認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-4141-15/art-33/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-9</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 on Special Measures Concerning Taxation pertaining to a certification (excluding one under the provisions of Article 73, paragraph (1) of the Wholesale Market Act (Act No. 35 of 1971)) or approval prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was granted before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十項**  新租税特別措置法第八十一条の規定は、同条に規定する者が施行日以後に同条に規定する無償又は減額した価額で取得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八十一条に規定する者が同条に規定する無償又は減額した価額で取得した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。
<sup>suppl-4141-15/art-33/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-10</sup>
The provisions of Article 81 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 that a person prescribed in that Article acquires, free of charge or at a reduced price as prescribed in that Article, on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land or buildings that a person prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation acquired, free of charge or at a reduced price as prescribed in that Article, before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十一項**  旧租税特別措置法第八十三条第一項に規定する法人が、施行日前に同項の貸付けを受けて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を取得した場合における当該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。
<sup>suppl-4141-15/art-33/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-11</sup>
With regard to registration and license tax on the registration of transfer of ownership in the case where a corporation prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation received a loan referred to in that paragraph and acquired ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十二項**  旧租税特別措置法第八十三条第二項に規定する法人が、施行日前に同項の貸付けを受けて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を取得した場合における当該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。
<sup>suppl-4141-15/art-33/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-12</sup>
With regard to registration and license tax on the registration of preservation of ownership in the case where a corporation prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation received a loan referred to in that paragraph and acquired ownership of land to be used for specified public construction projects prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十三項**  新租税特別措置法第八十三条の二の規定は、同条に規定する民間都市開発推進機構が施行日以後に同条に規定する事業見込地である土地の所有権を取得する場合における当該所有権の移転の登記に係る登録免許税について適用し、旧租税特別措置法第八十三条の二に規定する民間都市開発推進機構が施行日前に同条に規定する事業見込地である土地の所有権を取得した場合における当該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。
<sup>suppl-4141-15/art-33/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-13</sup>
The provisions of Article 83-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership in the case where the Organization for Promoting Urban Development prescribed in that Article acquires ownership of land that is prospective project land prescribed in that Article on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership in the case where the Organization for Promoting Urban Development prescribed in Article 83-2 of the Former Act on Special Measures Concerning Taxation acquired ownership of land that is prospective project land prescribed in that Article before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十四項**  旧租税特別措置法第八十三条の三第一項に規定する業務の執行の委任を受けた者が、施行日前に受けた不動産（同項の不動産特定共同事業契約に係る出資により同項に規定する事業参加者から取得したものに限る。）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。
<sup>suppl-4141-15/art-33/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-14</sup>
With regard to registration and license tax on the registration of transfer of ownership of real property (limited to real property acquired from a business participant prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation through a capital contribution under a real estate specified joint enterprise contract referred to in that paragraph) that a person entrusted with the execution of business prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十五項**  旧租税特別措置法第八十三条の五第一項に規定する沿道整備権利移転等促進計画に基づき、平成十六年三月三十一日までに同項に規定する遮音上有効な機能を有する建築物等若しくは工作物又は沿道地区施設の用に供することとされている土地を取得する場合における当該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、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「平成十四年三月三十一日」とあるのは「平成十六年三月三十一日」と、「千分の二十五」とあるのは「千分の八」とする。
<sup>suppl-4141-15/art-33/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-15</sup>
With regard to registration and license tax on the registration of transfer of ownership of land in the case where land that is to be used for buildings, etc. or structures having an effective sound insulation function or for roadside district facilities prescribed in Article 83-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation is acquired by March 31, 2004 based on a plan for promoting the transfer, etc. of rights for roadside improvement prescribed in that paragraph, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "March 31, 2002" is deemed to be replaced with "March 31, 2004", and the phrase "25/1,000" is deemed to be replaced with "8/1,000".
<sup>machine translation, not official</sup>

**第十六項**  旧租税特別措置法第八十三条の六第一項第二号に掲げる者が、施行日前に同号の認定特定事業計画に基づき取得した同号の施設に係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。
<sup>suppl-4141-15/art-33/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-16</sup>
With regard to registration and license tax on the registration of transfer of ownership of land or buildings pertaining to the facilities referred to in Article 83-6, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a person listed in that item acquired before the Effective Date based on a certified specified business plan referred to in that item, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十七項**  旧租税特別措置法第八十三条の六第二項に掲げる認定中核的支援機関が、施行日前に同項の基本構想に基づき同項の新事業支援機関から取得した不動産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。
<sup>suppl-4141-15/art-33/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-17</sup>
With regard to registration and license tax on the registration of transfer of ownership of real property that a certified core support organization listed in Article 83-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date from a new business support organization referred to in that paragraph based on a basic concept referred to in that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十八項**  旧租税特別措置法第八十四条の三に規定する鉄道事業者が、平成十六年三月三十一日までに同条の鉄道施設に係る土地又は建物を取得する場合における当該土地又は建物の所有権、地上権又は賃借権の保存、移転又は設定の登記に係る登録免許税については、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「平成十五年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。
<sup>suppl-4141-15/art-33/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-33/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-18</sup>
With regard to registration and license tax on the registration of preservation, transfer or creation of ownership, superficies rights or rights of lease of land or buildings in the case where a railway business operator prescribed in Article 84-3 of the Former Act on Special Measures Concerning Taxation acquires land or buildings pertaining to railway facilities referred to in that Article by March 31, 2004, the provisions of that Article remain in force. In this case, the phrase "March 31, 2003" in that Article is deemed to be replaced with "March 31, 2004".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4141-15/art-33/par-9: 卸売市場法（昭和四十六年法律第三十五号）第七十三条第一項 → e-Gov law 346AC0000000035, 第七十三条第一項 (Article 73, paragraph (1)), art-73/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 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-4

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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-20261007T211206-420, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-421, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07