# 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-4141-15/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-4141-15/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/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 caption: machine translation, not official suppl-4141-15/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32 **第一項** 新租税特別措置法第六十九条の四及び第六十九条の五の規定は、平成十四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特例対象宅地等及び新租税特別措置法第六十九条の五第二項第六号に規定する特定事業用資産に係る相続税について適用する。 suppl-4141-15/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-1 The provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special eligible residential land, etc. prescribed in Article 69-4, paragraph (1) of the New Act on Special Measures Concerning Taxation and specified business assets prescribed in Article 69-5, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest (including a gift that becomes effective upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2002. machine translation, not official **第二項** 前項の場合において、平成十四年一月一日から平成十四年三月三十一日までの間に新租税特別措置法第六十九条の五第二項第六号に規定する特定事業用資産を相続又は遺贈により取得したときにおける新租税特別措置法第六十九条の四及び第六十九条の五の規定の適用については、同条第二項第四号中「森林法第十一条第四項（同法第十二条第三項において準用する場合及び木材の安定供給の確保に関する特別措置法第十条第二項の規定により読み替えて適用される森林法第十二条第三項において準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法第三十条の二第一項に規定する市町村の長の認定」と、「同法第十一条第一項に規定する森林施業計画（同条第四項第二号ロに規定する公益的機能別森林施業を実施するためのものとして財務省令で定めるもの及び同法第十六条又は木材の安定供給の確保に関する特別措置法第十条第三項の規定による認定の取消しがあつたものを除く。」とあるのは「同項に規定する森林施業計画（」とする。 suppl-4141-15/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-2 In the case referred to in the preceding paragraph, with regard to the application of the provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation when specified business assets prescribed in Article 69-5, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation have been acquired by inheritance or bequest during the period from January 1, 2002 to March 31, 2002, in paragraph (2), item (iv) of that Article, the phrase "certification by the mayor of the municipality (or, in the case where the provisions of Article 19 of that Act apply, the person specified in the relevant item of paragraph (1) of that Article according to the category of cases listed in those items) under the provisions of Article 11, paragraph (4) of the Forest Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (3) of that Act and as applied mutatis mutandis pursuant to Article 12, paragraph (3) of the Forest Act as applied with the replacement of terms pursuant to the provisions of Article 10, paragraph (2) of the Act on Special Measures concerning Assurance of Stable Supply of Timber)" is deemed to be replaced with "certification by the mayor of the municipality prescribed in Article 30-2, 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. 15 of 2002)", and the phrase "forest operation plan prescribed in Article 11, paragraph (1) of that Act (excluding one specified by Order of the Ministry of Finance as a plan for implementing forest operations by public-benefit function prescribed in paragraph (4), item (ii), (b) of that Article, and one whose certification has been revoked pursuant to the provisions of Article 16 of that Act or Article 10, paragraph (3) of the Act on Special Measures concerning Assurance of Stable Supply of Timber;" is deemed to be replaced with "forest operation plan prescribed in that paragraph (". machine translation, not official **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、施行日以後に贈与（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し、施行日前に贈与により取得した旧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は、なお従前の例による。 suppl-4141-15/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-3 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 and remodeling prescribed in paragraph (5) of that Article acquired by gift (excluding a gift that becomes effective upon the death of the donor; the same applies hereinafter in this paragraph) on or after the Effective Date, and with regard to gift tax on funds for housing acquisition prescribed in Article 70-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation or funds for housing extension and remodeling prescribed in paragraph (5) of that Article acquired by gift before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 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本文の規定の適用を受ける同項の農地等につき同条第五項に規定する使用貸借による権利の設定がされる場合における当該農地等に係る贈与税について適用し、施行日前に旧租税特別措置法第七十条の四第一項本文の規定の適用を受ける同項の農地等につき同条第五項に規定する使用貸借による権利の設定がされた場合における当該農地等に係る贈与税については、なお従前の例による。 suppl-4141-15/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-4 The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. referred to in paragraph (1) of that Article to which the provisions of the main clause of that paragraph apply, in the case where a right based on a loan for use prescribed in paragraph (5) of that Article is created over that farmland, etc. on or after the Effective Date, and with regard to gift tax on farmland, etc. referred to in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation to which the provisions of the main clause of that paragraph apply, in the case where a right based on a loan for use prescribed in paragraph (5) of that Article was created over that farmland, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 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、同条第五項及び第六項の規定その他の規定を適用する。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。 suppl-4141-15/art-32/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5 The persons listed in the following items are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (5) and (6) of that Article and other provisions apply. In this case, necessary matters concerning the application of these provisions with regard to those donees are specified by Cabinet Order: machine translation, not official **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 suppl-4141-15/art-32/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-1 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, who has received the application of the provisions of the main clause of that paragraph; machine translation, not official **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。第十項において「平成三年改正法」という。）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 suppl-4141-15/art-32/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-2 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; referred to as the "1991 Amendment Act" in paragraph (10)), who has received the application of the provisions of the main clause of that paragraph 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; machine translation, not official **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 suppl-4141-15/art-32/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-3 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, who has received the application of the provisions of the main clause of that paragraph; machine translation, not official **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。第十項において「平成十二年改正法」という。）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 suppl-4141-15/art-32/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-4 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; referred to as the "2000 Amendment Act" in paragraph (10)), who has received the application of the provisions of the main clause of that paragraph; machine translation, not official **五** 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 suppl-4141-15/art-32/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-5 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. 7 of 2001), who has received the application of the provisions of the main clause of that paragraph; machine translation, not official **六** 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 suppl-4141-15/art-32/par-5/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-6 a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, who has received the application of the provisions of the main clause of that paragraph. machine translation, not official **第六項** 新租税特別措置法第七十条の八（第一項に規定する割合に係る部分に限る。）の規定は、施行日以後にする相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可に係る相続税について適用し、施行日前にしたこれらの規定による延納の許可に係る相続税については、第八項及び第九項に定めるものを除き、なお従前の例による。 suppl-4141-15/art-32/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-6 The provisions of Article 70-8 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio prescribed in paragraph (1)) apply to inheritance tax for which permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) is granted on or after the Effective Date, and with regard to inheritance tax for which permission for deferred payment under these provisions was granted before the Effective Date, except for what is specified in paragraphs (8) and (9), the provisions then in force continue to govern. machine translation, not official **第七項** 新租税特別措置法第七十条の八第三項の規定は、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-4141-15/art-32/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-7 The provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the portion of interest tax on an amount of inheritance tax for which the due date for payment of an installment payment pertaining to 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 an 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 **第八項** 施行日前にした延納の許可に係る相続税額で、当該相続税額の計算の基礎となった財産の価額の合計額のうちに旧租税特別措置法第七十条の八第一項に規定する森林施業計画が定められている区域内に存する立木の価額の占める割合が十分の二以上で十分の三未満であるものがある場合において、当該延納の許可を受けた者から施行日以後に納期限が到来する延納に係る分納税額について、施行日以後最初に到来する納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日。次項において同じ。）までに政令で定めるところにより当該許可を受けた者の申請があったときは、税務署長は、新租税特別措置法第七十条の八第一項から第三項まで及び第九項の規定に準じて当該分納税額を変更することができる。 suppl-4141-15/art-32/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-8 In the case where, among amounts of inheritance tax pertaining to permission for deferred payment granted before the Effective Date, there is an amount of inheritance tax for which the ratio of the value of standing timber located within a district for which a forest operation plan prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation has been established to the total value of the property serving as the basis for calculating that amount of inheritance tax is 2/10 or more and less than 3/10, if, with regard to an installment payment pertaining to deferred payment whose due date for payment arrives on or after the Effective Date, the person who received that permission for deferred payment files an application, as specified by Cabinet Order, by the first due date for payment arriving on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, the day on which four months have elapsed from the Effective Date; the same applies in the following paragraph), the district director may change that installment payment in accordance with the provisions of Article 70-8, paragraphs (1) through (3) and (9) of the New Act on Special Measures Concerning Taxation. machine translation, not official **第九項** 前項に規定する場合において、施行日前に延納の許可を受けた者が施行日以後最初に到来する延納に係る分納税額の納期限までに新租税特別措置法第七十条の八第五項に規定する書類を納税地の所轄税務署長に提出したときは、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は、同条第三項及び新租税特別措置法第九十三条第二項の規定に準じて計算するものとする。 suppl-4141-15/art-32/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-9 In the case prescribed in the preceding paragraph, if a person who received permission for deferred payment before the Effective Date has submitted the documents prescribed in Article 70-8, paragraph (5) of the New Act on Special Measures Concerning Taxation to the district director having jurisdiction over the place for tax payment by the due date for payment of the installment payment pertaining to deferred payment that first arrives on or after the Effective Date, the portion of interest tax on an amount of inheritance tax for which the due date for payment of an installment payment pertaining to deferred payment arrives on or after the Effective Date that corresponds to the period on or after the Effective Date is to be calculated in accordance with the provisions of paragraph (3) of that Article and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation. machine translation, not official **第十項** 税務署長は、施行日前に相続税法第三十八条第一項又は第四十三条第五項の規定による延納の許可をした相続税額（平成十二年改正法附則第十九条第五項の規定の適用を受けているもののうち平成三年改正法附則第十九条第十八項の規定に係るものに限る。）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は、平成三年改正法附則第十九条第十八項及び平成十二年改正法附則第十九条第五項の規定にかかわらず、新租税特別措置法第七十条の八第三項及び第九十三条第二項の規定に準じて計算するものとする。 suppl-4141-15/art-32/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-10 With regard to the portion that corresponds to the period on or after the Effective Date of interest tax on an amount of inheritance tax for which the district director granted permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act before the Effective Date (limited to an amount to which the provisions of Article 19, paragraph (5) of the Supplementary Provisions of the 2000 Amendment Act apply and which pertains to the provisions of Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act), the district director is to calculate it in accordance with the provisions of Article 70-8, paragraph (3) and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act and Article 19, paragraph (5) of the Supplementary Provisions of the 2000 Amendment Act. machine translation, not official --- ## Cites - suppl-4141-15/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-4141-15/art-32 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32 - suppl-4141-15/art-32/par-2: 前項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4141-15/art-32/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-1 - suppl-4141-15/art-32/par-2: 森林法第十一条第四項 → e-Gov law 326AC1000000249, 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — not held in this collection - suppl-4141-15/art-32/par-2: 同法第十二条第三項 → e-Gov law 326AC1000000249, 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — not held in this collection - suppl-4141-15/art-32/par-2: 同法第十九条 → e-Gov law 326AC1000000249, 第十九条 (Article 19), art-19 — not held in this collection - suppl-4141-15/art-32/par-2: 同条第一項 → e-Gov law 326AC1000000249, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection - suppl-4141-15/art-32/par-2: 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4141-15/art-32/par-2: 同法第十一条第一項 → e-Gov law 326AC1000000249, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection - suppl-4141-15/art-32/par-2: 同条第四項第二号 → e-Gov law 326AC1000000249, 第十一条第四項第二号 (Article 11, paragraph (4), item (ii)), art-11/par-4/item-2 — not held in this collection - suppl-4141-15/art-32/par-2: 同法第十六条 → e-Gov law 326AC1000000249, 第十六条 (Article 16), art-16 — not held in this collection - suppl-4141-15/art-32/par-3: この項 → 租税特別措置法 附則第三十二条第三項 (Supplementary Provisions, Article 32, paragraph (3)), suppl-4141-15/art-32/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-3 - suppl-4141-15/art-32/par-5/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-4141-15/art-32/par-5/item-2: 第十項 → 租税特別措置法 附則第三十二条第十項 (Supplementary Provisions, Article 32, paragraph (10)), suppl-4141-15/art-32/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-10 - suppl-4141-15/art-32/par-5/item-2: 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-4141-15/art-32/par-5/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-4141-15/art-32/par-5/item-4: 第十項 → 租税特別措置法 附則第三十二条第十項 (Supplementary Provisions, Article 32, paragraph (10)), suppl-4141-15/art-32/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-10 - suppl-4141-15/art-32/par-6: 第八項 → 租税特別措置法 附則第三十二条第八項 (Supplementary Provisions, Article 32, paragraph (8)), suppl-4141-15/art-32/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-8 - suppl-4141-15/art-32/par-6: 第九項 → 租税特別措置法 附則第三十二条第九項 (Supplementary Provisions, Article 32, paragraph (9)), suppl-4141-15/art-32/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-9 - suppl-4141-15/art-32/par-8: 次項 → 租税特別措置法 附則第三十二条第九項 (Supplementary Provisions, Article 32, paragraph (9)), suppl-4141-15/art-32/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-9 - suppl-4141-15/art-32/par-9: 前項 → 租税特別措置法 附則第三十二条第八項 (Supplementary Provisions, Article 32, paragraph (8)), suppl-4141-15/art-32/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-8 - suppl-4141-15/art-32/par-10: 平成十二年改正法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-4121-13/art-19/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-5 - suppl-4141-15/art-32/par-10: 平成三年改正法附則第十九条第十八項 → 租税特別措置法 附則第十九条第十八項 (Supplementary Provisions, Article 19, paragraph (18)), suppl-4031-16/art-19/par-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-19/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-18 ## Cited by 17 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六号（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-6 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-6 - 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-4141-15/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-1 - 租税特別措置法 附則第三十二条第二項（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-4141-15/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-2 - 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-4141-15/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-3 - 租税特別措置法 附則第三十二条第五項第二号（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-4141-15/art-32/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-2 - 租税特別措置法 附則第三十二条第五項第四号（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-4141-15/art-32/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-5/item-4 - 租税特別措置法 附則第三十二条第六項（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-4141-15/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-6 - 租税特別措置法 附則第三十二条第八項（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-4141-15/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-8 - 租税特別措置法 附則第三十二条第九項（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-4141-15/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-9 - 租税特別措置法 附則第五十五条第十六項第六号（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-4171-21/art-55/par-16/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-6 - 租税特別措置法 附則第六十六条第三項第六号（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-6 - 租税特別措置法 附則第九十条第三項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90/par-3 - 租税特別措置法 附則第百二十八条第四項第六号（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-4261-10/art-128/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-6 - 租税特別措置法 附則第百二十七条第六項第六号（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-4281-15/art-127/par-6/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-6 - 租税特別措置法 附則第百十八条第九項第六号（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-4301-7/art-118/par-9/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-6 - 租税特別措置法 附則第百八条第一項第六号（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-5021-8/art-108/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-6 - 租税特別措置法 附則第五十一条第七項第六号（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-5041-4/art-51/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-6 --- ## 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-20261007T211206-420, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-010, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07