# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条 (Supplementary Provisions, Article 69) - 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: 第六十九条 (Supplementary Provisions, Article 69)（登録免許税の特例に関する経過措置） — address `suppl-5081-12/art-69` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69 - 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. --- ### 第六十九条（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-5081-12/art-69 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69 **第一項** 老朽化マンション等の管理及び再生の円滑化等を図るための建物の区分所有等に関する法律等の一部を改正する法律（令和七年法律第四十七号。以下この項において「区分所有法等改正法」という。）附則第五条第五項第一号に掲げる組合は新租税特別措置法第七十六条第一項に規定する施行者と、区分所有法等改正法附則第五条第五項第二号に掲げる組合は新租税特別措置法第七十六条第二項に規定する組合とそれぞれみなして、同条第一項及び第二項の規定を適用する。 suppl-5081-12/art-69/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-1 The provisions of Article 76, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply by deeming an association set forth in Article 5, paragraph (5), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025; hereinafter referred to as the "Building Unit Ownership Act, etc. Amendment Act" in this paragraph) to be an implementer prescribed in Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation, and an association set forth in Article 5, paragraph (5), item (ii) of the Supplementary Provisions of the Building Unit Ownership Act, etc. Amendment Act to be an association prescribed in Article 76, paragraph (2) of the New Act on Special Measures Concerning Taxation, respectively. machine translation, not official **第二項** 附則第一条第十九号に定める日前に金融機能の強化のための特別措置に関する法律等の一部を改正する法律（令和八年法律第十五号）第一条の規定による改正前の金融機能の強化のための特別措置に関する法律（平成十六年法律第百二十八号）附則第八条第三項若しくは第二十六条第三項の規定により読み替えて適用される同法第五条第一項の経営強化計画若しくは同法附則第九条第三項の規定により読み替えて適用される同法第十七条第一項の経営強化計画又は同法附則第八条第三項若しくは第二十六条第三項の規定により読み替えて適用される同法第九条第一項の変更後の経営強化計画若しくは同法附則第九条第三項の規定により適用される同法第十九条第一項の変更後の経営強化計画が提出された場合には、これらの経営強化計画又は変更後の経営強化計画を新租税特別措置法第八十条の二に規定する経営強化計画又は変更後の経営強化計画とみなして、同条の規定を適用する。 suppl-5081-12/art-69/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-2 If, before the date specified in Article 1, item (xix) of the Supplementary Provisions, a management strengthening plan under Article 5, paragraph (1) of the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for Strengthening Financial Functions, etc. (Act No. 15 of 2026), as applied with the replacement of terms pursuant to the provisions of Article 8, paragraph (3) or Article 26, paragraph (3) of the Supplementary Provisions of that Act, or a management strengthening plan under Article 17, paragraph (1) of that Act as applied with the replacement of terms pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, or a changed management strengthening plan under Article 9, paragraph (1) of that Act as applied with the replacement of terms pursuant to the provisions of Article 8, paragraph (3) or Article 26, paragraph (3) of the Supplementary Provisions of that Act, or a changed management strengthening plan under Article 19, paragraph (1) of that Act as applied pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of that Act, has been submitted, the provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation apply by deeming that management strengthening plan or changed management strengthening plan to be a management strengthening plan or changed management strengthening plan prescribed in that Article. machine translation, not official **第三項** 新租税特別措置法第八十条の二の規定（同条に規定する組織再編成等実施計画に係る部分に限る。）は、附則第一条第十九号に定める日以後に新租税特別措置法第八十条の二に規定する組織再編成等実施計画が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、同日前に旧租税特別措置法第八十条の二に規定する実施計画が提出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-5081-12/art-69/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-3 The provisions of Article 80-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the organizational restructuring, etc. implementation plan prescribed in that Article) apply to registration and license tax on registrations concerning the matters listed in the items of that Article in the case where an organizational restructuring, etc. implementation plan prescribed in Article 80-2 of the New Act on Special Measures Concerning Taxation is submitted on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on registrations concerning the matters listed in the items of Article 80-2 of the Former Act on Special Measures Concerning Taxation in the case where an implementation plan prescribed in that Article was submitted before that date. machine translation, not official **第四項** 施行日から令和九年三月三十一日までの間における新租税特別措置法第八十一条の二の規定の適用については、同条第一項中「第三十条の四第二項第九号イ（２）」とあるのは、「第三十条の四第二項第十一号イ（２）」とする。 suppl-5081-12/art-69/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-4 With regard to the application of the provisions of Article 81-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2027, the phrase "Article 30-4, paragraph (2), item (ix), (a), 2." in paragraph (1) of that Article is deemed to be replaced with "Article 30-4, paragraph (2), item (xi), (a), 2.". machine translation, not official **第五項** 新租税特別措置法第八十三条第一項の規定は、施行日以後に同項に規定する計画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一項に規定する計画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-5081-12/art-69/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-5 The provisions of Article 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in that paragraph in the case where the plan certification 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 on the registration of preservation of ownership of a building prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the plan certification prescribed in that paragraph was received before the Effective Date. machine translation, not official **第六項** 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-5081-12/art-69/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-69/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-6 The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on 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 on 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 --- ## Cites - suppl-5081-12/art-69/par-1: 新租税特別措置法第七十六条第一項 → 租税特別措置法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/art-76/par-1 - suppl-5081-12/art-69/par-1: 新租税特別措置法第七十六条第二項 → 租税特別措置法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/art-76/par-2 - suppl-5081-12/art-69/par-2: 附則第一条第十九号 → 租税特別措置法 附則第一条第一項第十九号 (Supplementary Provisions, Article 1, paragraph (1), item (xix)), suppl-5081-12/art-1/par-1/item-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-19 - suppl-5081-12/art-69/par-2: 金融機能の強化のための特別措置に関する法律等の一部を改正する法律（令和八年法律第十五号）第一条 → e-Gov law 508AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-5081-12/art-69/par-2: 新租税特別措置法第八十条の二 → 租税特別措置法 第八十条の二 (Article 80-2), art-80-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-2 · https://japanlaw.org/l/332AC0000000026/art-80-2 - suppl-5081-12/art-69/par-3: 新租税特別措置法第八十条の二 → 租税特別措置法 第八十条の二 (Article 80-2), art-80-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-80-2 · https://japanlaw.org/l/332AC0000000026/art-80-2 - suppl-5081-12/art-69/par-3: 附則第一条第十九号 → 租税特別措置法 附則第一条第一項第十九号 (Supplementary Provisions, Article 1, paragraph (1), item (xix)), suppl-5081-12/art-1/par-1/item-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-19 - suppl-5081-12/art-69/par-4: 新租税特別措置法第八十一条の二 → 租税特別措置法 第八十一条の二 (Article 81-2), art-81-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-81-2 · https://japanlaw.org/l/332AC0000000026/art-81-2 - suppl-5081-12/art-69/par-4: 同条第一項 → 租税特別措置法 第八十一条の二第一項 (Article 81-2, paragraph (1)), art-81-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-81-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-81-2/par-1 - suppl-5081-12/art-69/par-5: 新租税特別措置法第八十三条第一項 → 租税特別措置法 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/art-83/par-1 - suppl-5081-12/art-69/par-6: 新租税特別措置法第八十三条第二項 → 租税特別措置法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-83/par-2 · https://japanlaw.org/l/332AC0000000026/art-83/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十九号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-19 --- ## 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-20261007T211206-664, translated 2026-10-13 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07