# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十九条 (Supplementary Provisions, Article 79) - 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: 第七十九条 (Supplementary Provisions, Article 79)（登録免許税の特例に関する経過措置） — address `suppl-4231-82/art-79` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79 - 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. --- ### 第七十九条（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 caption: machine translation, not official suppl-4231-82/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79 **第一項** 旧租税特別措置法第七十六条に規定する特定農業法人が、施行日以前に同条に規定する農地の取得をした場合における当該農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-4231-82/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-1 The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of farmland prescribed in Article 76 of the Former Act on Special Measures Concerning Taxation in the case where a specified agricultural corporation prescribed in that Article acquired that farmland on or before the Effective Date. machine translation, not official **第二項** 旧租税特別措置法第七十七条第二項に規定する農業を営む者が、施行日以前に同項に規定する農地利用集積円滑化事業により同項の土地の取得をした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、なお従前の例による。 suppl-4231-82/art-79/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-2 The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of the land referred to in Article 77, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a person engaged in agriculture prescribed in that paragraph acquired that land through a farmland use consolidation facilitation project prescribed in that paragraph on or before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第七十八条第一項又は第二項の規定は、施行日の翌日以後にこれらの規定に規定する債権を担保するために受けるこれらの規定に規定する抵当権の設定の登記又は登録に係る登録免許税について適用し、同日前に旧租税特別措置法第七十八条第一項又は第二項に規定する債権を担保するために受けるこれらの規定に規定する抵当権の設定の登記又は登録に係る登録免許税については、なお従前の例による。 suppl-4231-82/art-79/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-3 The provisions of Article 78, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration or recording of the creation of a mortgage prescribed in those provisions that is received on or after the day following the Effective Date to secure a claim prescribed in those provisions, and the provisions then in force continue to govern registration and license tax on the registration or recording of the creation of a mortgage prescribed in those provisions that is received before that date to secure a claim prescribed in Article 78, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation. machine translation, not official **第四項** 施行日以前に旧租税特別措置法第七十九条に規定する認定がされた場合における同条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-4231-82/art-79/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-4 The provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 79 of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that Article was given on or before the Effective Date. machine translation, not official **第五項** 施行日以前に旧租税特別措置法第八十三条第二項に規定する国土交通大臣の認定を受けた場合における同項に規定する整備事業区域内の土地の所有権の移転の登記、同条第三項に規定する建築物の所有権の保存の登記又は同条第四項の認定民間都市再生整備事業計画に従って建築された建築物の敷地の用に供されてい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-4231-82/art-79/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-5 The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land within the improvement project area prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the registration of preservation of ownership of a building prescribed in paragraph (3) of that Article, or the registration of transfer of ownership of land used as the site of a building constructed in accordance with the certified private urban renaissance improvement project plan referred to in paragraph (4) of that Article, in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (2) of that Article was obtained on or before the Effective Date. machine translation, not official **第六項** 旧租税特別措置法第八十三条の二第一項に規定する特定目的会社が、施行日以前に取得をした指名金銭債権に係る同項に規定す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。 suppl-4231-82/art-79/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-6 The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property prescribed in Article 83-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to nominative monetary claims that a special purpose company prescribed in that paragraph acquired on or before the Effective Date. machine translation, not official **第七項** 新租税特別措置法第八十四条の五の規定は、施行日の翌日以後に電子情報処理組織を使用して同条第一項各号に掲げる登記の申請を行う場合における当該登記に係る登録免許税について適用し、同日前に電子情報処理組織を使用して旧租税特別措置法第八十四条の五各号に掲げる登記の申請を行った場合における当該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-4231-82/art-79/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-79/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-79/par-7 The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration in the case where an application for a registration listed in any of the items of paragraph (1) of that Article is filed using an electronic data processing system on or after the day following the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration in the case where an application for a registration listed in any of the items of Article 84-5 of the Former Act on Special Measures Concerning Taxation was filed using an electronic data processing system before that 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-20261007T211206-522, 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