# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十五条 (Supplementary Provisions, Article 55)

- 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: 第五十五条 (Supplementary Provisions, Article 55)（登録免許税の特例に関する経過措置） — address `suppl-5061-8/art-55`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-55
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-55
- 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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### 第五十五条（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-5061-8/art-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-55</sup>

**第一項**  施行日前にされた旧租税特別措置法第八十条第三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。
<sup>suppl-5061-8/art-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-55/par-1</sup>
The provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 80, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph that was made before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  施行日前にされた旧租税特別措置法第八十条第四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。
<sup>suppl-5061-8/art-55/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-55/par-2</sup>
The provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 80, paragraph (4) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph that was made before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  施行日前に旧租税特別措置法第八十一条第一項に規定する認定特定民間中心市街地経済活力向上事業者が受けた同項の認定に係る同項の不動産の所有権の移転の登記又は同条第二項の建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。
<sup>suppl-5061-8/art-55/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-55/par-3</sup>
The provisions then in force continue to govern registration and license tax on registrations of transfer of ownership of the real property referred to in Article 81, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or registrations of preservation of ownership of the buildings referred to in paragraph (2) of that Article, pertaining to the certification referred to in paragraph (1) of that Article received before the Effective Date by a certified specified private-sector business operator for improving the economic vitality of central urban districts prescribed in that paragraph.
<sup>machine translation, not official</sup>

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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-20261007T211206-653, 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