# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19)

- 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: 第十九条 (Supplementary Provisions, Article 19)（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — address `suppl-4081-17/art-19`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19
- 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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### 第十九条（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — Transitional Measures upon the Abolition of the Special Provisions on Calculation of the Taxable Value for Inheritance Tax on Land, etc. or Buildings, etc. Acquired, etc. Within Three Years Before the Commencement of the Succession
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-17/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19</sup>

**第一項**  平成八年一月一日前に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得した旧法第六十九条の四第一項に規定する土地等若しくは建物等又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得した当該土地等若しくは建物等のうち相続税法（昭和二十五年法律第七十三号）第十九条の規定の適用を受けるものでその適用に係る相続が同日前に開始したものに係る相続税については、第三項及び第四項に定めるところによるものを除くほか、なお従前の例による。
<sup>suppl-4081-17/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-1</sup>
With regard to inheritance tax on land, etc. or buildings, etc. prescribed in Article 69-4, paragraph (1) of the Former Act that were acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this Article) before January 1, 1996, or on such land, etc. or buildings, etc. that were acquired through a gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies in this Article) and to which the provisions of Article 19 of the Inheritance Tax Act (Act No. 73 of 1950) apply, where the inheritance pertaining to that application commenced before that date, the provisions then in force continue to govern, except for what is provided for in paragraphs (3) and (4).
<sup>machine translation, not official</sup>

**第二項**  平成八年一月一日から施行日の前日までの間に相続若しくは遺贈により取得した旧法第六十九条の四第一項に規定する土地等若しくは建物等又は贈与により取得した当該土地等若しくは建物等のうち相続税法第十九条の規定の適用を受けるものでその適用に係る相続が当該期間内に開始したものに係る相続税については、旧法第六十九条の四の規定は、当該相続若しくは遺贈又は贈与により当該土地等又は建物等を取得した者が政令で定めるところにより同条の規定の適用を選択した場合を除き、適用しない。
<sup>suppl-4081-17/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-2</sup>
With regard to inheritance tax on land, etc. or buildings, etc. prescribed in Article 69-4, paragraph (1) of the Former Act that were acquired through inheritance or bequest during the period from January 1, 1996 to the day before the Effective Date, or on such land, etc. or buildings, etc. that were acquired through a gift and to which the provisions of Article 19 of the Inheritance Tax Act apply, where the inheritance pertaining to that application commenced within that period, the provisions of Article 69-4 of the Former Act do not apply, except in the case where the person who acquired that land, etc. or buildings, etc. through that inheritance, bequest or gift has chosen, pursuant to the provisions of Cabinet Order, to apply the provisions of that Article.
<sup>machine translation, not official</sup>

**第三項**  個人が、平成三年一月一日から平成七年十二月三十一日までの間に相続若しくは遺贈により取得した旧法第六十九条の四第一項に規定する土地等又は贈与により取得した当該土地等のうち相続税法第十九条の規定の適用を受けるものでその適用に係る相続が当該期間内に開始したものを有する場合における同法の規定による当該個人に係る相続税額（同法第十九条の規定（同条第一項に規定する贈与税の税額として政令の定めるところにより計算した金額の控除に係る部分に限る。）及び第十九条の二から第二十一条までの規定を適用する前の相続税額をいう。）は、当該個人が次の各号に掲げる者の区分のいずれに該当するかに応じ当該各号に定める金額と、当該土地等について旧法第六十九条の四第一項の規定の適用がなく、かつ、同項に規定する建物等について同項の規定の適用があるものとした場合における当該個人に係る相続税法第十五条第一項に規定する相続税の課税価格に相当する金額に百分の七十の割合を乗じて算出した金額とのいずれか少ない金額とする。
<sup>suppl-4081-17/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3</sup>
In the case where an individual holds land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act that the individual acquired by inheritance or bequest during the period from January 1, 1991 to December 31, 1995, or land, etc. that the individual acquired by gift which is subject to the provisions of Article 19 of the Inheritance Tax Act and for which the inheritance pertaining to that application commenced within that period, the amount of inheritance tax pertaining to that individual under the provisions of that Act (meaning the amount of inheritance tax before applying the provisions of Article 19 of that Act (limited to the part concerning the deduction of the amount calculated, as specified by Cabinet Order, as the amount of gift tax prescribed in paragraph (1) of that Article) and the provisions of Articles 19-2 through 21) is to be whichever is the smaller of the amount specified in the following items according to which of the categories of persons listed in those items the individual falls under, and the amount calculated by multiplying by 70 percent the amount equivalent to the taxable value for inheritance tax prescribed in Article 15, paragraph (1) of the Inheritance Tax Act pertaining to the individual in the case where the provisions of Article 69-4, paragraph (1) of the Former Act are deemed not to apply to that land, etc. and the provisions of that paragraph are deemed to apply to buildings, etc. prescribed in that paragraph.
<sup>machine translation, not official</sup>

  **一**  旧法第七十条の六第二項の規定の適用がある者　当該個人が同項各号に掲げる者の区分に応じ、当該個人に係る当該土地等及び当該建物等について旧法第六十九条の四第一項の規定の適用があるものとして当該各号に定めるところにより算出した金額（当該個人が相続税法第十八条の規定の適用がある者である場合には、当該金額を同法第十七条の規定により算出された金額であるものとして同法第十八条の規定を適用して算出した金額）
  <sup>suppl-4081-17/art-19/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3/item-1</sup>
  a person to whom the provisions of Article 70-6, paragraph (2) of the Former Act apply: the amount calculated as specified in the items of that paragraph according to the category of persons listed in those items into which the individual falls, on the assumption that the provisions of Article 69-4, paragraph (1) of the Former Act apply to that land, etc. and those buildings, etc. pertaining to the individual (or, if the individual is a person to whom the provisions of Article 18 of the Inheritance Tax Act apply, the amount calculated by applying the provisions of Article 18 of that Act, deeming that amount to be the amount calculated pursuant to the provisions of Article 17 of that Act);
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる者以外の者　当該個人に係る当該土地等及び当該建物等について旧法第六十九条の四第一項の規定の適用があるものとして相続税法第十五条から第十七条までに定めるところにより算出した金額（当該個人が同法第十八条の規定の適用がある者である場合には、同条の規定を適用して算出した金額）
  <sup>suppl-4081-17/art-19/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3/item-2</sup>
  a person other than the person listed in the preceding item: the amount calculated as specified in Articles 15 through 17 of the Inheritance Tax Act on the assumption that the provisions of Article 69-4, paragraph (1) of the Former Act apply to that land, etc. and those buildings, etc. pertaining to the individual (or, if the individual is a person to whom the provisions of Article 18 of that Act apply, the amount calculated by applying the provisions of that Article).
  <sup>machine translation, not official</sup>

**第四項**  前項の規定により同項の相続税額が同項に規定する百分の七十の割合を乗じて算出した金額とされる個人が、相続税法第十九条の二第一項に規定する配偶者である場合には、当該配偶者については、当該百分の七十の割合を乗じて算出した金額（当該配偶者が同法第十九条の規定の適用がある者である場合には、当該金額から同条第一項の規定により控除すべき同項に規定する贈与税の額として政令の定めるところにより計算した金額を控除した金額）を同法第十九条の二第一項第一号に掲げる金額と、第一号に掲げる金額に第二号に掲げる割合を乗じて算出した金額を同項第二号に掲げる金額とそれぞれみなして、同項の規定を適用する。
<sup>suppl-4081-17/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4</sup>
If an individual whose amount of inheritance tax referred to in the preceding paragraph is, pursuant to the provisions of that paragraph, the amount calculated by multiplying by the 70 percent prescribed in that paragraph is a spouse prescribed in Article 19-2, paragraph (1) of the Inheritance Tax Act, the provisions of that paragraph apply to that spouse by deeming the amount calculated by multiplying by that 70 percent (or, if the spouse is a person to whom the provisions of Article 19 of that Act apply, the amount obtained by deducting from that amount the amount calculated, as specified by Cabinet Order, as the amount of gift tax prescribed in paragraph (1) of that Article that is to be deducted pursuant to the provisions of that paragraph) to be the amount listed in Article 19-2, paragraph (1), item (i) of that Act, and the amount calculated by multiplying the amount listed in item (i) by the ratio listed in item (ii) to be the amount listed in item (ii) of that paragraph, respectively.
<sup>machine translation, not official</sup>

  **一**  当該配偶者の被相続人から相続又は遺贈により財産を取得したすべての者について前項の規定の適用がなく、かつ、当該財産のうち旧法第六十九条の四第一項に規定する土地等及び建物等について同項の規定の適用があるものとして相続税法第十九条の二第一項第二号に定めるところにより算出した金額
  <sup>suppl-4081-17/art-19/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4/item-1</sup>
  the amount calculated as specified in Article 19-2, paragraph (1), item (ii) of the Inheritance Tax Act on the assumption that the provisions of the preceding paragraph do not apply to any of the persons who acquired property by inheritance or bequest from the decedent of that spouse, and that the provisions of Article 69-4, paragraph (1) of the Former Act apply to land, etc. and buildings, etc. prescribed in that paragraph out of that property;
  <sup>machine translation, not official</sup>

  **二**  当該配偶者に係る当該百分の七十に相当する金額が、当該配偶者に係る前項に規定する当該各号に定める金額のうちに占める割合
  <sup>suppl-4081-17/art-19/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4/item-2</sup>
  the ratio of the amount equivalent to that 70 percent pertaining to that spouse to the amount specified in the relevant item referred to in the preceding paragraph pertaining to that spouse.
  <sup>machine translation, not official</sup>

**第五項**  第三項に規定する期間内に相続又は遺贈により財産を取得した個人又は当該個人の相続人（包括受遺者を含む。）が施行日の前日までに相続税についての申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書を含む。）を提出し、又は同法第二十五条の規定による決定を受けている場合において、当該申告又は決定に係る相続税額（当該申告書を提出した後又は当該決定を受けた後同日までに同法第十九条第三項に規定する修正申告書の提出又は同法第二十四条若しくは第二十六条の規定による更正があった場合には、当該修正申告又は更正に係る相続税額）が、前二項の規定の適用により過大となることとなったときは、これらの者は、施行日から六月以内に、税務署長に対し、当該相続税額につき同法第二十三条第一項の規定による更正の請求をすることができる。
<sup>suppl-4081-17/art-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-5</sup>
If an individual who acquired property by inheritance or bequest within the period prescribed in paragraph (3), or an heir (including a universal legatee) of that individual, has, by the day before the Effective Date, filed a return for inheritance tax (including a tax return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962) pertaining to that return) or received a determination under the provisions of Article 25 of that Act, and the amount of inheritance tax pertaining to that return or determination (or, if, after filing that return or receiving that determination and by that day, an amended return form prescribed in Article 19, paragraph (3) of that Act was filed or a reassessment was made under the provisions of Article 24 or Article 26 of that Act, the amount of inheritance tax pertaining to that amended return or reassessment) has become excessive as a result of the application of the provisions of the preceding two paragraphs, those persons may, within six months from the Effective Date, file with the district director a request for reassessment under the provisions of Article 23, paragraph (1) of that Act with regard to that amount of inheritance tax.
<sup>machine translation, not official</sup>

**第六項**  前項の更正の請求をしようとする者は、第三項に規定する土地等の同項に規定する相続若しくは遺贈又は贈与の時における時価の評価に関する書類を国税通則法第二十三条第三項に規定する更正請求書に添付するものとする。
<sup>suppl-4081-17/art-19/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-6</sup>
A person who intends to file the request for reassessment referred to in the preceding paragraph is to attach documents concerning the evaluation of the market value of the land, etc. prescribed in paragraph (3) at the time of the inheritance or bequest, or gift, prescribed in that paragraph to the written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes.
<sup>machine translation, not official</sup>

**第七項**  平成三年一月一日から平成七年十二月三十一日までの間に相続若しくは遺贈により取得した旧法第六十九条の四第一項に規定する土地等又は贈与により取得した当該土地等のうち相続税法第十九条の規定の適用を受けるものでその適用に係る相続が当該期間内に開始したものを有する個人で、第三項に規定する相続税額が同項の規定により同項に規定する百分の七十の割合を乗じて算出した金額とされるものが、当該相続若しくは遺贈又は贈与により取得した資産で相続税法第十五条第一項に規定する相続税の課税価格の計算の基礎に算入されたものを施行日の前日までに譲渡をしている場合における旧法第三十九条第一項及び租税特別措置法の一部を改正する法律（平成六年法律第二十二号）附則第九条第五項の規定によりなお従前の例によることとされる同法による改正前の租税特別措置法第三十九条第一項の規定の適用については、これらの規定中「同法の規定による相続税額」とあるのは「租税特別措置法の一部を改正する法律（平成八年法律第十七号）附則第十九条第三項の規定の適用がないものとした場合における相続税法の規定による相続税額に相当する金額」と、「当該相続税額」とあるのは「当該相続税額に相当する金額」とする。
<sup>suppl-4081-17/art-19/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-7</sup>
With regard to the application of the provisions of Article 39, paragraph (1) of the Former Act and of Article 39, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994), for which the provisions then in force continue to govern pursuant to the provisions of Article 9, paragraph (5) of the Supplementary Provisions of that Act, in the case where an individual who holds land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act that the individual acquired by inheritance or bequest during the period from January 1, 1991 to December 31, 1995, or land, etc. that the individual acquired by gift which is subject to the provisions of Article 19 of the Inheritance Tax Act and for which the inheritance pertaining to that application commenced within that period, and whose amount of inheritance tax prescribed in paragraph (3) is, pursuant to the provisions of that paragraph, the amount calculated by multiplying by the 70 percent prescribed in that paragraph, has, by the day before the Effective Date, transferred assets acquired by that inheritance or bequest, or gift, that were included in the basis for calculating the taxable value for inheritance tax prescribed in Article 15, paragraph (1) of the Inheritance Tax Act, the phrase "amount of inheritance tax under the provisions of that Act" in those provisions is deemed to be replaced with "amount equivalent to the amount of inheritance tax under the provisions of the Inheritance Tax Act in the case where the provisions of Article 19, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996) are deemed not to apply", and the phrase "that amount of inheritance tax" is deemed to be replaced with "the amount equivalent to that amount of inheritance tax".
<sup>machine translation, not official</sup>

**第八項**  第五項及び第六項に定めるもののほか、第三項又は第四項の規定の適用がある場合における相続税法第十九条から第二十一条まで及び第二十七条の規定の技術的読替えその他第三項、第四項又は前項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4081-17/art-19/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-8</sup>
Beyond what is specified in paragraphs (5) and (6), the technical replacement of terms in the provisions of Articles 19 through 21 and Article 27 of the Inheritance Tax Act in the case where the provisions of paragraph (3) or paragraph (4) apply, and other necessary matters concerning the application of the provisions of paragraph (3), paragraph (4) or the preceding paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4081-17/art-19/par-1: 相続税法（昭和二十五年法律第七十三号）第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- suppl-4081-17/art-19/par-1: この条 → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4081-17/art-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19
- suppl-4081-17/art-19/par-1: 第四項 → 租税特別措置法 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4081-17/art-19/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4
- suppl-4081-17/art-19/par-1: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4081-17/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3
- suppl-4081-17/art-19/par-2: 相続税法第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- suppl-4081-17/art-19/par-3: 相続税法第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- suppl-4081-17/art-19/par-3: 同条第一項 → e-Gov law 325AC0000000073, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- suppl-4081-17/art-19/par-3: 相続税法第十五条第一項 → e-Gov law 325AC0000000073, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- suppl-4081-17/art-19/par-3/item-1: 相続税法第十八条 → e-Gov law 325AC0000000073, 第十八条 (Article 18), art-18 — not held in this collection
- suppl-4081-17/art-19/par-3/item-1: 同法第十七条 → e-Gov law 325AC0000000073, 第十七条 (Article 17), art-17 — not held in this collection
- suppl-4081-17/art-19/par-3/item-2: 相続税法第十五条 → e-Gov law 325AC0000000073, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-4081-17/art-19/par-3/item-2: 第十七条 → e-Gov law 325AC0000000073, 第十七条 (Article 17), art-17 — not held in this collection
- suppl-4081-17/art-19/par-3/item-2: 同法第十八条 → e-Gov law 325AC0000000073, 第十八条 (Article 18), art-18 — not held in this collection
- suppl-4081-17/art-19/par-3/item-2: 前号 → 租税特別措置法 附則第十九条第三項第一号 (Supplementary Provisions, Article 19, paragraph (3), item (i)), suppl-4081-17/art-19/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3/item-1
- suppl-4081-17/art-19/par-4: 相続税法第十九条の二第一項 → e-Gov law 325AC0000000073, 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — not held in this collection
- suppl-4081-17/art-19/par-4: 同法第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- suppl-4081-17/art-19/par-4: 同条第一項 → e-Gov law 325AC0000000073, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- suppl-4081-17/art-19/par-4: 同法第十九条の二第一項第一号 → e-Gov law 325AC0000000073, 第十九条の二第一項第一号 (Article 19-2, paragraph (1), item (i)), art-19-2/par-1/item-1 — not held in this collection
- suppl-4081-17/art-19/par-4: 第一号 → 租税特別措置法 附則第十九条第四項第一号 (Supplementary Provisions, Article 19, paragraph (4), item (i)), suppl-4081-17/art-19/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4/item-1
- suppl-4081-17/art-19/par-4: 同項 → 租税特別措置法 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4081-17/art-19/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4
- suppl-4081-17/art-19/par-4: 前項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4081-17/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3
- suppl-4081-17/art-19/par-4: 第二号 → 租税特別措置法 附則第十九条第四項第二号 (Supplementary Provisions, Article 19, paragraph (4), item (ii)), suppl-4081-17/art-19/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4/item-2
- suppl-4081-17/art-19/par-4/item-1: 相続税法第十九条の二第一項第二号 → e-Gov law 325AC0000000073, 第十九条の二第一項第二号 (Article 19-2, paragraph (1), item (ii)), art-19-2/par-1/item-2 — not held in this collection
- suppl-4081-17/art-19/par-4/item-1: 前項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4081-17/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3
- suppl-4081-17/art-19/par-4/item-2: 前項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4081-17/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3
- suppl-4081-17/art-19/par-5: 国税通則法（昭和三十七年法律第六十六号）第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- suppl-4081-17/art-19/par-5: 同法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3
- suppl-4081-17/art-19/par-5: 同法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- suppl-4081-17/art-19/par-5: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- suppl-4081-17/art-19/par-5: 同法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- suppl-4081-17/art-19/par-5: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- suppl-4081-17/art-19/par-5: 前二項 → 租税特別措置法 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4081-17/art-19/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4
- suppl-4081-17/art-19/par-5: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4081-17/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3
- suppl-4081-17/art-19/par-6: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- suppl-4081-17/art-19/par-6: 前項 → 租税特別措置法 附則第十九条第五項 (Supplementary Provisions, Article 19, paragraph (5)), suppl-4081-17/art-19/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-5
- suppl-4081-17/art-19/par-6: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4081-17/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3
- suppl-4081-17/art-19/par-7: 相続税法第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- suppl-4081-17/art-19/par-7: 相続税法第十五条第一項 → e-Gov law 325AC0000000073, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- suppl-4081-17/art-19/par-7: をしている場合における旧法第三十九条第一項及び租税特別措置法の一部を改正する法律（平成六年法律第二十二号）附則第九条第五項 → 租税特別措置法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4061-22/art-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-5
- suppl-4081-17/art-19/par-7: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4081-17/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3
- suppl-4081-17/art-19/par-8: 相続税法第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- suppl-4081-17/art-19/par-8: 第二十一条 → e-Gov law 325AC0000000073, 第二十一条 (Article 21), art-21 — not held in this collection
- suppl-4081-17/art-19/par-8: 第二十七条 → e-Gov law 325AC0000000073, 第二十七条 (Article 27), art-27 — not held in this collection
- suppl-4081-17/art-19/par-8: 第五項 → 租税特別措置法 附則第十九条第五項 (Supplementary Provisions, Article 19, paragraph (5)), suppl-4081-17/art-19/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-5
- suppl-4081-17/art-19/par-8: 第四項 → 租税特別措置法 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4081-17/art-19/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4
- suppl-4081-17/art-19/par-8: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4081-17/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3
- suppl-4081-17/art-19/par-8: 前項 → 租税特別措置法 附則第十九条第七項 (Supplementary Provisions, Article 19, paragraph (7)), suppl-4081-17/art-19/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-7
- suppl-4081-17/art-19/par-8: 第六項 → 租税特別措置法 附則第十九条第六項 (Supplementary Provisions, Article 19, paragraph (6)), suppl-4081-17/art-19/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-6

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 附則第十九条第一項（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-1
- 租税特別措置法 附則第十九条第三項第二号（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-3/item-2
- 租税特別措置法 附則第十九条第四項（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4
- 租税特別措置法 附則第十九条第四項第一号（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4/item-1
- 租税特別措置法 附則第十九条第四項第二号（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-4/item-2
- 租税特別措置法 附則第十九条第五項（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-5
- 租税特別措置法 附則第十九条第六項（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-6
- 租税特別措置法 附則第十九条第七項（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-7
- 租税特別措置法 附則第十九条第八項（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-8

---

## 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-20261007T211206-380, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-381, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-009, 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