# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十四条 (Supplementary Provisions, Article 54) - 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: 第五十四条 (Supplementary Provisions, Article 54)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4161-14/art-54` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-54 - 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. --- ### 第五十四条（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-4161-14/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-54 **第一項** 新租税特別措置法第四章の規定は、別段の定めがあるものを除くほか、施行日以後に相続若しくは遺贈（贈与をした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。）又は贈与（贈与をした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。）により取得をする財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得をした財産に係る相続税又は贈与税については、なお従前の例による。 suppl-4161-14/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-54/par-1 Unless otherwise provided for, the provisions of Chapter IV of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired on or after the Effective Date through inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article), or through gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article), and the provisions then in force continue to govern inheritance tax or gift tax on property acquired before the Effective Date through inheritance or bequest, or through gift. machine translation, not official **第二項** 新租税特別措置法第六十九条の五第二項（第十二号イの十億円に係る部分に限る。）及び第五項（十億円に係る部分に限る。）の規定は、平成十六年一月一日以後に相続若しくは遺贈又は贈与により取得をする財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得をした財産に係る相続税又は贈与税については、なお従前の例による。 suppl-4161-14/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-54/par-2 The provisions of Article 69-5, paragraph (2) (limited to the part concerning 1 billion yen in item (xii), (a)) and paragraph (5) (limited to the part concerning 1 billion yen) of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired on or after January 1, 2004 through inheritance or bequest, or through gift, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired before that date through inheritance or bequest, or through gift. machine translation, not official --- ## Cites - suppl-4161-14/art-54/par-1: この条 → 租税特別措置法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4161-14/art-54 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-54 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五十四条第一項（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-4161-14/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-54/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-20261007T211206-443, 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