# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十八条 (Supplementary Provisions, Article 128) - 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: 第百二十八条 (Supplementary Provisions, Article 128)（登録免許税の特例に関する経過措置） — address `suppl-4281-15/art-128` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-128 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128 - 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. --- ### 第百二十八条（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-4281-15/art-128 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128 **第一項** 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一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-4281-15/art-128/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128/par-1 The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of that paragraph pertaining to the certification prescribed in that paragraph that is granted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the certification prescribed in that paragraph that was granted before the Effective Date. machine translation, not official **第二項** 施行日前に旧租税特別措置法第八十二条第一項に規定する空港運営権者が設定を受けた同項に規定する公共施設等運営権の設定の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-4281-15/art-128/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-128/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128/par-2 With regard to registration and license tax on the registration of the creation of a right to operate public facilities, etc. prescribed in Article 82, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an airport operation right holder prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-15/art-128/par-1: 新租税特別措置法第八十条第一項 → 租税特別措置法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/art-80/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-20261007T211206-579, 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