# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十二条 (Supplementary Provisions, Article 72)
- 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: 第七十二条 (Supplementary Provisions, Article 72)（小規模宅地等についての相続税の課税価格の計算の特例に関する経過措置） — address `suppl-3631-109/art-72`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-72
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-72
- 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
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They are never merged and never substituted for one another.
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### 第七十二条（小規模宅地等についての相続税の課税価格の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of the Taxable Value for Inheritance Tax of Small-Scale Residential Land, etc.
caption: machine translation, not official
suppl-3631-109/art-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-72
**第一項** 新租税特別措置法第六十九条の三第一項及び第二項の規定は、昭和六十三年一月一日以後に相続又は遺贈により取得した同条第一項に規定する小規模宅地等に係る相続税について適用し、同日前に相続又は遺贈により取得した旧租税特別措置法第六十九条の三第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。この場合において、同日から施行日までの間に相続又は遺贈により取得した財産に係る新租税特別措置法第六十九条の三第一項の規定の適用については、同項中「事業の用若しくは居住の用」とあるのは、「事業（事業に準ずるものとして政令で定めるものを含む。以下この項及び次項において同じ。）の用若しくは居住の用」とする。
suppl-3631-109/art-72/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-72/par-1
The provisions of Article 69-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article acquired by inheritance or bequest on or after January 1, 1988, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date. In this case, with regard to the application of the provisions of Article 69-3, paragraph (1) of the New Act on Special Measures Concerning Taxation to property acquired by inheritance or bequest during the period from that date to the Effective Date, the phrase "for business or residential purposes" in that paragraph is deemed to be replaced with "for business (including anything specified by Cabinet Order as being equivalent to business; the same applies hereinafter in this paragraph and the following paragraph) or residential purposes".
machine translation, not official
**第二項** 附則第三十五条の規定は、前項の規定により新租税特別措置法第六十九条の三第一項及び第二項の規定が適用される場合について準用する。この場合において、附則第三十五条中「第二章第一節」とあるのは、「第二章第一節（第十条の規定による改正後の租税特別措置法第六十九条の三を含む。）」と読み替えるものとする。
suppl-3631-109/art-72/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-72/par-2
The provisions of Article 35 of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of Article 69-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply pursuant to the provisions of the preceding paragraph. In this case, the phrase "Chapter II, Section 1" in Article 35 of the Supplementary Provisions is deemed to be replaced with "Chapter II, Section 1 (including Article 69-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10)".
machine translation, not official
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## Cites
- suppl-3631-109/art-72/par-2: 前項 → 租税特別措置法 附則第七十二条第一項 (Supplementary Provisions, Article 72, paragraph (1)), suppl-3631-109/art-72/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-72/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第七十二条第二項（小規模宅地等についての相続税の課税価格の計算の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-72/par-2
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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-20261007T211206-343, 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