# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（相続税の特例に関する経過措置） — address `suppl-4021-13/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24 - 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. --- ### 第二十四条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax caption: machine translation, not official suppl-4021-13/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24 **第一項** 新法第七十条の七第一項の規定は、森林の保健機能の増進に関する特別措置法の施行の日以後に相続又は遺贈（贈与者の死亡により効力の生ずる贈与を含む。以下この項において同じ。）により取得した同項に規定する立木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法第七十条の七第一項に規定する立木に係る相続税については、なお従前の例による。 suppl-4021-13/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-1 The provisions of Article 70-7, paragraph (1) of the New Act apply to inheritance tax on standing timber prescribed in that paragraph acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to inheritance tax on standing timber prescribed in Article 70-7, paragraph (1) of the Former Act acquired by inheritance or bequest before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十条の七第三項の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについて適用し、当該相続税額に係る利子税のうち施行日前の期間に対応するもの及び施行日前に当該納期限が到来した相続税額に係る利子税については、なお従前の例による。 suppl-4021-13/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-2 The provisions of Article 70-7, paragraph (3) of the New Act apply to the portion of interest tax on the amount of inheritance tax for which the due date for payment of an installment payment under deferred payment arrives on or after the Effective Date that corresponds to the period on or after the Effective Date, and with regard to the portion of interest tax on that amount of inheritance tax that corresponds to the period before the Effective Date, and interest tax on the amount of inheritance tax for which that due date for payment arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4021-13/art-24/par-1: この項 → 租税特別措置法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4021-13/art-24/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1/item-1 - 租税特別措置法 附則第二十四条第一項（相続税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/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-20261007T211206-350, 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