# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21)

- 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: 第二十一条 (Supplementary Provisions, Article 21)（贈与税に関する経過措置） — address `suppl-3471-14/art-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-21
- 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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### 第二十一条（贈与税に関する経過措置） — Transitional Measures Concerning Gift Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-14/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-21</sup>

**第一項**  新法第七十条の四の規定は、昭和四十七年四月一日以後に同条の規定に該当する事実が生じた場合における贈与税について適用し、同日前に旧法第七十条の四の規定に該当する事実が生じた場合における贈与税については、なお従前の例による。
<sup>suppl-3471-14/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-21/par-1</sup>
The provisions of Article 70-4 of the New Act apply to gift tax in the case where facts falling under the provisions of that Article have occurred on or after April 1, 1972, and the provisions then in force continue to govern gift tax in the case where facts falling under the provisions of Article 70-4 of the Former Act occurred before that date.
<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-20261007T211206-283, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07