# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十二条 (Supplementary Provisions, Article 42)
- 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: 第四十二条 (Supplementary Provisions, Article 42)（登録免許税の特例に関する経過措置） — address `suppl-4241-16/art-42`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42
- 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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### 第四十二条（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-4241-16/art-42 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42
**第一項** 新租税特別措置法第七十四条第二項の規定は、施行日以後に取得をする同項に規定する特定認定長期優良住宅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、施行日前に取得をした旧租税特別措置法第七十四条第二項に規定する特定認定長期優良住宅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-4241-16/art-42/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-1
The provisions of Article 74, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of transfer of ownership of specified certified long-life quality housing prescribed in that paragraph acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of transfer of ownership of specified certified long-life quality housing prescribed in Article 74, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第八十条第一項の規定は、施行日以後に同項に規定する認定がされる場合における同項第三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、施行日前に旧租税特別措置法第八十条第一項に規定する認定がされた場合における同項第三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-4241-16/art-42/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-2
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of the matters listed in item (iii) of that paragraph in the case where the certification prescribed in that paragraph is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in item (iii) of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that paragraph was given before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第八十条第二項の規定は、施行日以後に同項に規定する決定がされる場合における同項第一号に定める資本金の額の増加又は同項第二号に定める株式会社の設立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条第二項に規定する決定がされた場合における同項に規定する資本金の額の増加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-4241-16/art-42/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-3
The provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of an increase in the amount of stated capital specified in item (i) of that paragraph or of the incorporation of a stock company specified in item (ii) of that paragraph in the case where the decision prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of an increase in the amount of stated capital prescribed in Article 80, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in that paragraph was made before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第八十条の二第一項又は第二項の規定は、同条第一項に規定する認定経営基盤強化計画又は同条第二項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画が施行日以後に提出される場合における同条第一項第三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、旧租税特別措置法第八十条の二第一項に規定する認定経営基盤強化計画又は同条第二項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画が施行日前に提出された場合における同条第一項第三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-4241-16/art-42/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-4
The provisions of Article 80-2, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of the matters listed in paragraph (1), item (iii) of that Article in the case where a certified business foundation strengthening plan prescribed in paragraph (1) of that Article, a management strengthening plan prescribed in paragraph (2), item (i) of that Article or a management strengthening plan after the change prescribed in item (ii) of that paragraph is submitted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in paragraph (1), item (iii) of Article 80-2 of the Former Act on Special Measures Concerning Taxation in the case where a certified business foundation strengthening plan prescribed in paragraph (1) of that Article, a management strengthening plan prescribed in paragraph (2), item (i) of that Article or a management strengthening plan after the change prescribed in item (ii) of that paragraph was submitted before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第八十一条第一項の規定は、株式会社が、施行日以後に新設分割又は吸収分割により不動産に関する権利を取得する場合におけ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、施行日前に新設分割又は吸収分割により不動産に関する権利を取得した場合における旧租税特別措置法第八十一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。
suppl-4241-16/art-42/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-5
The provisions of Article 81, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of the matters listed in the items of that paragraph in the case where a stock company acquires rights concerning real property through an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a stock company acquired rights concerning real property through an incorporation-type company split or absorption-type company split before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第八十一条第二項の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における同項各号に掲げる仮登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第二項各号に掲げる仮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-4241-16/art-42/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-6
The provisions of Article 81, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the provisional registrations listed in the items of that paragraph in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the provisional registrations listed in the items of Article 81, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第八十一条第三項の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における同項各号に掲げる登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における旧租税特別措置法第八十一条第三項各号に掲げる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-4241-16/art-42/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-7
The provisions of Article 81, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registrations listed in the items of that paragraph in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registrations listed in the items of Article 81, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date.
machine translation, not official
**第八項** 株式会社が施行日前に新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第六項の規定により読み替えて適用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であって施行日前になされたもの又は旧租税特別措置法第八十条の二第一項に規定する認定経営基盤強化計画若しくは同条第二項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画であって施行日前に提出されたものに係る旧租税特別措置法第八十条第一項第五号又は第八十条の二第一項第四号若しくは第六号（同条第二項において準用する場合を含む。）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-4241-16/art-42/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-8
In the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in Article 80, paragraph (1), item (v), or Article 80-2, paragraph (1), item (iv) or (vi) (including the cases where they are applied mutatis mutandis pursuant to paragraph (2) of that Article), of the Former Act on Special Measures Concerning Taxation that pertains to a certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation, as applied with the replacement of terms pursuant to the provisions of Article 81, paragraph (6) of the Former Act on Special Measures Concerning Taxation, that was given before the Effective Date, or to a certified business foundation strengthening plan prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a management strengthening plan prescribed in paragraph (2), item (i) of that Article or a management strengthening plan after the change prescribed in item (ii) of that paragraph that was submitted before the Effective Date.
machine translation, not official
**第九項** 新租税特別措置法第八十三条第二項の規定は、施行日以後に同項に規定する国土交通大臣の認定を受ける場合における同項に規定する建築物の所有権の保存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建築物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-4241-16/art-42/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-42/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-42/par-9
The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of preservation of ownership of a building prescribed in that paragraph in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of preservation of ownership of a building prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in that paragraph was received before the Effective Date.
machine translation, not official
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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-20261007T211206-534, 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