# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十二条 (Supplementary Provisions, Article 32)

- 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: 第三十二条 (Supplementary Provisions, Article 32)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4131-7/art-32`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32
- 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.

---

### 第三十二条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-7/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32</sup>

**第一項**  新租税特別措置法第六十九条の四の規定は、平成十三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。以下この条において同じ。）により取得した新租税特別措置法第六十九条の四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四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。
<sup>suppl-4131-7/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-1</sup>
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2001, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.
<sup>machine translation, not official</sup>

**第二項**  新租税特別措置法第七十条第十項の規定は、平成十三年十月一日以後に相続又は遺贈により取得する財産に係る相続税について適用する。
<sup>suppl-4131-7/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-2</sup>
The provisions of Article 70, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after October 1, 2001.
<sup>machine translation, not official</sup>

**第三項**  新租税特別措置法第七十条の三（新租税特別措置法第六十九条第四項の規定により適用する場合を含む。）の規定は、平成十三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。以下この条において同じ。）により取得した新租税特別措置法第七十条の三第一項に規定する住宅取得資金又は同条第五項に規定する住宅増改築資金に係る贈与税について適用する。
<sup>suppl-4131-7/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-3</sup>
The provisions of Article 70-3 of the New Act on Special Measures Concerning Taxation (including as applied pursuant to the provisions of Article 69, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to gift tax on funds for housing acquisition prescribed in Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation or funds for housing extension or reconstruction prescribed in paragraph (5) of that Article that are acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2001.
<sup>machine translation, not official</sup>

**第四項**  旧租税特別措置法第七十条の三第一項の規定の適用を受けた個人が、当該適用に係る同項に規定する住宅取得資金を贈与により取得した日の属する年の翌年以後四年内に財産を贈与により取得した場合（当該財産を平成十三年一月一日以後に取得した場合に限る。）の贈与税については、同条の規定は、なおその効力を有する。この場合において、同条第二項第一号中「相続税法第二十一条の七の規定」とあるのは、「相続税法第二十一条の七の規定（租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法第七十条の二の規定を含む。）」とする。
<sup>suppl-4131-7/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-4</sup>
With regard to gift tax in the case where an individual to whom the provisions of Article 70-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation applied has acquired property by gift within four years from the year following the year that includes the day on which the individual acquired by gift the funds for housing acquisition prescribed in that paragraph to which that application pertains (limited to the case where the individual acquired that property on or after January 1, 2001), the provisions of that Article remain in force. In this case, the phrase "the provisions of Article 21-7 of the Inheritance Tax Act" in paragraph (2), item (i) of that Article is deemed to be replaced with "the provisions of Article 21-7 of the Inheritance Tax Act (including the provisions of Article 70-2 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001))".
<sup>machine translation, not official</sup>

**第五項**  新租税特別措置法第七十条の四の規定は、施行日以後に同条第一項の規定の適用を受ける同項に規定する農地等の全部又は一部につき同条第十五項に規定する地上権等の設定に基づき貸付けを行う場合における当該農地等に係る贈与税について適用する。
<sup>suppl-4131-7/art-32/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-5</sup>
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. in the case where, on or after the Effective Date, all or part of the farmland, etc. prescribed in paragraph (1) of that Article to which the provisions of that paragraph apply is lent based on the creation of a superficies right, etc. prescribed in paragraph (15) of that Article.
<sup>machine translation, not official</sup>

**第六項**  次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第十五項から第十八項まで、第七十条の五第一項及び第七十条の六第二十五項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4131-7/art-32/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6</sup>
The provisions of paragraphs (15) through (18) of Article 70-4, Article 70-5, paragraph (1) and Article 70-6, paragraph (25) of the New Act on Special Measures Concerning Taxation apply to the following persons by deeming them to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation. In this case, necessary matters concerning the application of those provisions in relation to those donees are specified by Cabinet Order.
<sup>machine translation, not official</sup>

  **一**  租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4131-7/art-32/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-1</sup>
  a donee prescribed in Article 70-4, 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. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph apply;
  <sup>machine translation, not official</sup>

  **二**  租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4131-7/art-32/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-2</sup>
  a donee prescribed in Article 70-4, 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. 16 of 1991), to whom the provisions of the main clause of that paragraph apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **三**  租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4131-7/art-32/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-3</sup>
  a donee prescribed in Article 70-4, 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. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph apply;
  <sup>machine translation, not official</sup>

  **四**  租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4131-7/art-32/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-4</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph apply;
  <sup>machine translation, not official</sup>

  **五**  旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4131-7/art-32/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-5</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, to whom the provisions of the main clause of that paragraph apply.
  <sup>machine translation, not official</sup>

**第七項**  新租税特別措置法第七十条の五第一項の規定は、施行日以後に新租税特別措置法第七十条の四第一項の規定の適用に係る贈与税に係る同項に規定する農地等の贈与者が死亡した場合における当該死亡による相続又は遺贈に係る相続税について適用し、施行日前に旧租税特別措置法第七十条の四第一項の規定の適用に係る贈与税に係る同項に規定する農地等の贈与者が死亡した場合における当該死亡による相続又は遺贈に係る相続税については、なお従前の例による。
<sup>suppl-4131-7/art-32/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-7</sup>
The provisions of Article 70-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on an inheritance or bequest arising from the death of a donor of farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to gift tax to which the provisions of that paragraph apply, in the case where that donor dies on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on an inheritance or bequest arising from the death of a donor of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to gift tax to which the provisions of that paragraph apply, in the case where that donor died before the Effective Date.
<sup>machine translation, not official</sup>

**第八項**  新租税特別措置法第七十条の六の規定は、施行日以後に同条第一項の規定の適用を受ける同項に規定する特例農地等の全部又は一部につき同条第二十項に規定する地上権等の設定に基づき貸付けを行う場合における当該特例農地等に係る相続税について適用する。
<sup>suppl-4131-7/art-32/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-8</sup>
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. in the case where, on or after the Effective Date, all or part of the special farmland, etc. prescribed in paragraph (1) of that Article to which the provisions of that paragraph apply is lent based on the creation of a superficies right, etc. prescribed in paragraph (20) of that Article.
<sup>machine translation, not official</sup>

**第九項**  次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして同条第二十項から第二十四項までの規定を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4131-7/art-32/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9</sup>
The provisions of paragraphs (20) through (24) of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to the following persons by deeming them to be farming heirs prescribed in paragraph (1) of that Article. In this case, necessary matters concerning the application of those provisions in relation to those farming heirs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

  **一**  租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4131-7/art-32/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9/item-1</sup>
  a farming heir prescribed in Article 70-6, 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. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph apply;
  <sup>machine translation, not official</sup>

  **二**  租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4131-7/art-32/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9/item-2</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph apply;
  <sup>machine translation, not official</sup>

  **三**  旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4131-7/art-32/par-9/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9/item-3</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, to whom the provisions of the main clause of that paragraph apply.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4131-7/art-32/par-1: この条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4131-7/art-32 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32
- suppl-4131-7/art-32/par-3: この条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4131-7/art-32 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32
- suppl-4131-7/art-32/par-4: 相続税法第二十一条の七 → e-Gov law 325AC0000000073, 第二十一条の七 (Article 21-7), art-21-7 — not held in this collection
- suppl-4131-7/art-32/par-6/item-1: 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3501-16/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-2
- suppl-4131-7/art-32/par-6/item-2: 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4031-16/art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-1
- suppl-4131-7/art-32/par-6/item-3: 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項 → 租税特別措置法 附則第三十六条第二項 (Supplementary Provisions, Article 36, paragraph (2)), suppl-4071-55/art-36/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-2
- suppl-4131-7/art-32/par-9/item-1: 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項 → 租税特別措置法 附則第十九条第五項 (Supplementary Provisions, Article 19, paragraph (5)), suppl-4031-16/art-19/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-5

## Cited by

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

- 租税特別措置法 第七十条の四の二第九項第五号（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-4-2/par-9/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-5
- 租税特別措置法 第七十条の六の二第二項第三号（相続税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-3
- 租税特別措置法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-5
- 租税特別措置法 附則第三十二条第一項（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-4131-7/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-1
- 租税特別措置法 附則第三十二条第三項（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-4131-7/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-3
- 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/par-1

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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-20261007T211206-412, 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