# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十九条 (Supplementary Provisions, Article 129) - 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: 第百二十九条 (Supplementary Provisions, Article 129)（登録免許税の特例に関する経過措置） — address `suppl-4261-10/art-129` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-129 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-129 - 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. --- ### 第百二十九条（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-4261-10/art-129 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-129 **第一項** 新租税特別措置法第八十条の二の規定は、同条に規定する経営強化計画又は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、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各号（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-4261-10/art-129/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-129/par-1 The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on a registration of the matters listed in the items of that Article in the case where the management strengthening plan or the modified management strengthening plan prescribed in that Article is submitted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) in the case where an approved 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 modified management strengthening plan prescribed in item (ii) of that paragraph was submitted before the Effective Date. machine translation, not official **第二項** 施行日前に新関西国際空港株式会社が旧租税特別措置法第八十二条に規定する土地の買入れを行っ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-4261-10/art-129/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-129/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-129/par-2 The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land in the case where New Kansai International Airport Company, Ltd. made a purchase of that land prescribed in Article 82 of the Former Act on Special Measures Concerning Taxation 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-20261007T211206-560, 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