# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4061-22/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22 - 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. --- ### 第二十二条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax caption: machine translation, not official suppl-4061-22/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22 **第一項** 新法第六十九条の三第一項から第三項までの規定は、平成六年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。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。ただし、同日から施行日までの間に相続又は遺贈により当該小規模宅地等を取得したすべての者が当該小規模宅地等について同条第一項又は第二項の規定によりこれらの規定に規定する相続税の課税価格に算入すべき価額を計算することを選択する場合には、同条の規定を適用することができる。 suppl-4061-22/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22/par-1 The provisions of Article 69-3, paragraphs (1) through (3) of the New Act apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article acquired through 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 January 1, 1994, 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 acquired through inheritance or bequest before that date; provided, however, that if all persons who acquired that small-scale residential land, etc. through inheritance or bequest during the period from that date to the Effective Date choose to calculate, for that small-scale residential land, etc., the value to be included in the taxable value for inheritance tax prescribed in paragraph (1) or (2) of that Article pursuant to those provisions, the provisions of that Article may be applied. machine translation, not official **第二項** 新法第七十条の三の規定は、平成六年一月一日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。 suppl-4061-22/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22/par-2 The provisions of Article 70-3 of the New Act apply to gift tax on property acquired through a gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1994, and the provisions then in force continue to govern gift tax on property acquired through a gift before that date. machine translation, not official --- ## Cites - suppl-4061-22/art-22/par-1: この項 → 租税特別措置法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4061-22/art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22/par-1 - suppl-4061-22/art-22/par-2: この項 → 租税特別措置法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4061-22/art-22/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十二条第一項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22/par-1 - 租税特別措置法 附則第二十二条第二項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-22/par-2 --- ## 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-20261007T211206-368, 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