# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十五条 (Supplementary Provisions, Article 55) - 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: 第五十五条 (Supplementary Provisions, Article 55)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4171-21/art-55` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55 - 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. --- ### 第五十五条（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-4171-21/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55 **第一項** 新租税特別措置法第七十条の四の規定は、施行日以後に行われる同条第一項に規定する農地等の贈与（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。）に係る贈与税について適用する。 suppl-4171-21/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-1 The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on a gift of farmland, etc. prescribed in paragraph (1) of that Article (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) made on or after the Effective Date. machine translation, not official **第二項** 施行日前に行われた旧租税特別措置法第七十条の四第一項に規定する農地等（以下この条において「農地等」という。）の贈与に係る贈与税については、旧租税特別措置法第七十条の四の規定は、なおその効力を有する。 suppl-4171-21/art-55/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-2 With regard to gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "farmland, etc." in this Article) made before the Effective Date, the provisions of Article 70-4 of the Former Act on Special Measures Concerning Taxation remain in force. machine translation, not official **第三項** 前項の規定によりなおその効力を有するものとされる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（以下第十五項までにおいて「受贈者」という。）が施行日から平成二十三年六月三十日までの間で、かつ、同条第一項に規定する贈与者の死亡の日前に、農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人で政令で定めるもの（第五項において「旧特定農業生産法人」という。）に対し旧租税特別措置法第七十条の四第一項の規定の適用を受ける農地等のすべて（第五項の規定の適用を受ける同項の借受代替農地等に係る同項の貸付特例適用農地等を除く。）につき政令で定めるところにより使用貸借による権利の設定をした場合において、当該設定をしたことについての届出書が、財務省令で定めるところにより、当該設定をした日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出されたときは、当該受贈者に係る同条第一項ただし書及び第四項の規定の適用については、当該設定は、なかったものとみなす。 suppl-4171-21/art-55/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 In the case where a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as a "donee" through paragraph (15)) to whom the provisions of the main clause of that paragraph, which remain in force pursuant to the provisions of the preceding paragraph, apply has, during the period from the Effective Date to June 30, 2011 and before the day of the death of the donor prescribed in paragraph (1) of that Article, created, pursuant to the provisions of Cabinet Order, a right based on a loan for use with regard to all of the farmland, etc. to which the provisions of Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply (excluding the farmland, etc. subject to the special lease provision referred to in paragraph (5) pertaining to the borrowed substitute farmland, etc. referred to in that paragraph to which the provisions of that paragraph apply), in favor of an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) that is specified by Cabinet Order (referred to as a "former specified agricultural production corporation" in paragraph (5)), if a written notification of that creation has been submitted, pursuant to the provisions of Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day on which that creation was made, that creation is deemed not to have been made with regard to the application of the provisions of the proviso to paragraph (1) and paragraph (4) of that Article to that donee. machine translation, not official **第四項** 前項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る農地等（農地法第四十三条第一項の規定により農作物の栽培を耕作に該当するものとみなして適用する同法第二条第一項に規定する農地を含む。以下この条において同じ。）を引き続き同法第二条第三項に規定する農地所有適格法人で政令で定めるもの（以下この条において「特定農地所有適格法人」という。）に使用させている場合における当該受贈者に係る旧租税特別措置法第七十条の四第一項及び第四項の規定の適用については、次に定めるところによる。 suppl-4171-21/art-55/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4 With regard to the application of the provisions of Article 70-4, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation to a donee who has created a right based on a loan for use to which the provisions of the preceding paragraph apply, in the case where, after that creation, the donee continues to have the farmland, etc. pertaining to that creation (including farmland prescribed in Article 2, paragraph (1) of the Cropland Act as applied by deeming the cultivation of crops to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of that Act; the same applies hereinafter in this Article) used by a qualified farmland-owning corporation prescribed in Article 2, paragraph (3) of that Act that is specified by Cabinet Order (hereinafter referred to as a "specified qualified farmland-owning corporation" in this Article), the following provisions apply: machine translation, not official **一** 当該農地等につき前項の使用貸借による権利の設定を受けている特定農地所有適格法人（以下この号及び次号において「被設定者」という。）がその有する当該権利の旧租税特別措置法第七十条の四第一項第一号に規定する譲渡等（当該農地等につき民法（明治二十九年法律第八十九号）第二百六十九条の二第一項の地上権の設定があった場合において当該被設定者が当該農地等を耕作（農地法第四十三条第一項の規定により耕作に該当するものとみなされる農作物の栽培を含む。）又は養畜の用に供しているときにおける当該設定を除く。第六項第一号において同じ。）若しくは当該農地等の転用をした場合又は当該農地等に係る農業経営の廃止をした場合には、前項の規定にかかわらず、当該譲渡等若しくは当該転用又は当該廃止をした日において当該受贈者が当該譲渡等若しくは当該転用又は当該廃止をしたものとみなす。 suppl-4171-21/art-55/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4/item-1 in the case where the specified qualified farmland-owning corporation that has been granted the right based on a loan for use referred to in the preceding paragraph with regard to that farmland, etc. (hereinafter referred to as the "grantee" in this item and the following item) has made a transfer, etc. prescribed in Article 70-4, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation of that right it holds (excluding, in the case where a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code (Act No. 89 of 1896) has been created with regard to that farmland, etc., that creation when the grantee uses that farmland, etc. for cultivation (including the cultivation of crops deemed to fall under cultivation pursuant to the provisions of Article 43, paragraph (1) of the Cropland Act) or the raising of livestock; the same applies in paragraph (6), item (i)) or has converted that farmland, etc., or in the case where it has discontinued the agricultural management relating to that farmland, etc., notwithstanding the provisions of the preceding paragraph, the donee is deemed to have made that transfer, etc. or that conversion, or that discontinuance, on the day on which the grantee made that transfer, etc. or that conversion, or that discontinuance; machine translation, not official **二** 被設定者が特定農地所有適格法人に該当しないこととなった場合（政令で定める場合を除く。）には、前項の規定にかかわらず、当該該当しないこととなった日において当該農地等につき使用貸借による権利の設定をしたものとみなす。 suppl-4171-21/art-55/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4/item-2 in the case where the grantee has ceased to fall under a specified qualified farmland-owning corporation (excluding the case specified by Cabinet Order), notwithstanding the provisions of the preceding paragraph, a right based on a loan for use is deemed to have been created with regard to that farmland, etc. on the day on which the grantee ceased to so fall. machine translation, not official **第五項** 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旧租税特別措置法第七十条の四第八項の規定の適用を受けている受贈者が、施行日から平成二十三年六月三十日までの間で、かつ、同条第一項に規定する贈与者の死亡の日前に、旧特定農業生産法人に対し同条第八項の規定の適用を受ける同項に規定する貸付特例適用農地等（以下この条において「貸付特例適用農地等」という。）に係る同項に規定する借受代替農地等（以下この条において「借受代替農地等」という。）のすべてにつき政令で定めるところにより使用貸借による権利の設定（以下この項において「借受代替農地等に係る設定」という。）をした場合（当該受贈者が旧租税特別措置法第七十条の四第一項の規定の適用を受ける農地等（当該貸付特例適用農地等を除く。）を有している場合には、当該旧特定農業生産法人に対し当該農地等のすべてにつき政令で定めるところにより使用貸借による権利の設定をしたときに限る。）において、当該借受代替農地等に係る設定をしたことについての届出書が、財務省令で定めるところにより、当該借受代替農地等に係る設定をした日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出されたときは、当該受贈者に係る同条第十項の規定の適用については、当該借受代替農地等が当該旧特定農業生産法人の農業の用に供されているときに限り、当該借受代替農地等が当該受贈者の農業の用に供されているものとみなす。 suppl-4171-21/art-55/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 In the case where a donee to whom the provisions of Article 70-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of paragraph (2), apply has, during the period from the Effective Date to June 30, 2011 and before the day of the death of the donor prescribed in paragraph (1) of that Article, created, pursuant to the provisions of Cabinet Order, a right based on a loan for use (hereinafter referred to as a "grant of loan for use over borrowed substitute farmland, etc." in this paragraph) with regard to all of the borrowed substitute farmland, etc. prescribed in paragraph (8) of that Article (hereinafter referred to as "borrowed substitute farmland, etc." in this Article) pertaining to the farmland, etc. subject to the special lease provision prescribed in that paragraph to which the provisions of that paragraph apply (hereinafter referred to as "farmland, etc. subject to the special lease provision" in this Article), in favor of a former specified agricultural production corporation (where the donee holds farmland, etc. to which the provisions of Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply (excluding that farmland, etc. subject to the special lease provision), limited to when the donee has created, pursuant to the provisions of Cabinet Order, a right based on a loan for use with regard to all of that farmland, etc. in favor of that former specified agricultural production corporation), if a written notification of having made that grant of loan for use over borrowed substitute farmland, etc. has been submitted, pursuant to the provisions of Order of the Ministry of Finance, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day on which that grant of loan for use over borrowed substitute farmland, etc. was made, then, with regard to the application of the provisions of paragraph (10) of that Article to that donee, that borrowed substitute farmland, etc. is deemed to be used for the agriculture of that donee, only while that borrowed substitute farmland, etc. is used for the agriculture of that former specified agricultural production corporation. machine translation, not official **第六項** 前項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る借受代替農地等を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る旧租税特別措置法第七十条の四第一項又は第四項の規定の適用については、次に定めるところによる。 suppl-4171-21/art-55/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6 With regard to the application of the provisions of Article 70-4, paragraph (1) or (4) of the Former Act on Special Measures Concerning Taxation to a donee who has created a right based on a loan for use to which the provisions of the preceding paragraph apply, in the case where, after that creation, the donee continues to have the borrowed substitute farmland, etc. pertaining to that creation used by a specified qualified farmland-owning corporation, the following provisions apply: machine translation, not official **一** 当該借受代替農地等につき前項の使用貸借による権利の設定を受けている特定農地所有適格法人（以下この項及び次項において「被設定者」という。）がその有する当該権利の旧租税特別措置法第七十条の四第一項第一号に規定する譲渡等若しくは当該借受代替農地等の転用をした場合又は当該借受代替農地等に係る農業経営の廃止をした場合には、当該譲渡等若しくは当該転用又は当該廃止をした日において当該借受代替農地等に係る貸付特例適用農地等につき同条第八項に規定する賃借権等（以下この項及び次項において「賃借権等」という。）の設定をしたものとみなす。 suppl-4171-21/art-55/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6/item-1 in the case where the specified qualified farmland-owning corporation that has been granted the right based on a loan for use referred to in the preceding paragraph with regard to that borrowed substitute farmland, etc. (hereinafter referred to as the "grantee" in this paragraph and the following paragraph) has made a transfer, etc. prescribed in Article 70-4, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation of that right it holds or has converted that borrowed substitute farmland, etc., or in the case where it has discontinued the agricultural management relating to that borrowed substitute farmland, etc., a right of lease, etc. prescribed in paragraph (8) of that Article (hereinafter referred to as a "right of lease, etc." in this paragraph and the following paragraph) is deemed to have been created with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. on the day on which the grantee made that transfer, etc. or that conversion, or that discontinuance; machine translation, not official **二** 被設定者が特定農地所有適格法人に該当しないこととなった場合（政令で定める場合を除く。）には、当該該当しないこととなった日において当該借受代替農地等に係る貸付特例適用農地等につき賃借権等の設定をしたものとみなす。 suppl-4171-21/art-55/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6/item-2 in the case where the grantee has ceased to fall under a specified qualified farmland-owning corporation (excluding the case specified by Cabinet Order), a right of lease, etc. is deemed to have been created with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. on the day on which the grantee ceased to so fall; machine translation, not official **三** 当該借受代替農地等に係る貸付特例適用農地等についての賃借権等の存続期間が満了した場合において、当該受贈者が、当該貸付特例適用農地等であった農地等で政令で定めるものにつき当該存続期間の満了の日から二月を経過する日までに被設定者に対し政令で定めるところにより使用貸借による権利の設定をしないときは、同日において当該農地等につき賃借権等の設定をしたものとみなす。 suppl-4171-21/art-55/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6/item-3 in the case where the duration of the right of lease, etc. with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. has expired, if the donee does not, by the day on which two months have elapsed from the day of the expiry of that duration, create, pursuant to the provisions of Cabinet Order, a right based on a loan for use in favor of the grantee with regard to the farmland, etc. that was that farmland, etc. subject to the special lease provision and that is specified by Cabinet Order, a right of lease, etc. is deemed to have been created with regard to that farmland, etc. on that day. machine translation, not official **第七項** 第五項の場合において、当該借受代替農地等に係る貸付特例適用農地等についての賃借権等の存続期間が満了し、かつ、当該貸付特例適用農地等であった農地等で政令で定めるものにつき当該存続期間の満了の日から二月を経過する日までに被設定者に対し、政令で定めるところにより使用貸借による権利の設定をしたときは、この条の規定の適用については、当該農地等は第三項の規定の適用を受ける農地等とみなす。 suppl-4171-21/art-55/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-7 In the case referred to in paragraph (5), if the duration of the right of lease, etc. with regard to the farmland, etc. subject to the special lease provision pertaining to that borrowed substitute farmland, etc. has expired and, by the day on which two months have elapsed from the day of the expiry of that duration, a right based on a loan for use has been created, pursuant to the provisions of Cabinet Order, in favor of the grantee with regard to the farmland, etc. that was that farmland, etc. subject to the special lease provision and that is specified by Cabinet Order, that farmland, etc. is deemed to be farmland, etc. to which the provisions of paragraph (3) apply, with regard to the application of the provisions of this Article. machine translation, not official **第八項** 第五項の規定の適用を受ける使用貸借による権利の設定をした受贈者が当該設定をした後当該設定に係る借受代替農地等を引き続き特定農地所有適格法人に使用させている場合における旧租税特別措置法第七十条の四第十項及び第十一項の規定の適用については、同条第十項第一号中「当該受贈者」とあるのは「所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第五項の規定の適用を受ける受贈者に係る同条第四項に規定する特定農地所有適格法人（次項において「特定農地所有適格法人」という。）」と、同条第十一項中「前項各号に掲げる場合のいずれかに該当することとなつた場合」とあるのは「前項第二号に掲げる場合」と、「同項各号に定める日から二月を経過する日までに当該貸付特例適用農地等に代わるものとして当該受贈者の農業の用に供する農地又は採草放牧地（第八項に規定する農用地利用集積計画の定めるところによる賃借権等の設定に基づき借り受けたことその他政令で定める要件を満たすものに限る。以下この条において「再借受代替農地等」という。）を借り受けたとき（当該再借受代替農地等及び当該貸付特例適用農地等に係る借受代替農地等のすべてに係る土地の面積の当該貸付特例適用農地等に係る土地の面積に対する割合が百分の八十以上となる場合に限る。）又は当該受贈者が同日」とあるのは「同号に定める日から二月を経過する日」と、「消滅させたときは、当該受贈者が、政令で定めるところにより、第九項に規定する届出書の変更の届出書を納税地の所轄税務署長に提出したときに限り、前項の規定は適用しない。この場合における同項の規定の適用については、当該再借受代替農地等及び当該借受代替農地等は、第八項の規定の適用を受ける貸付特例適用農地等に係る借受代替農地等とみなす」とあるのは「消滅させ、かつ、当該貸付特例適用農地等であつた農地等で政令で定めるものにつき同日までに特定農地所有適格法人で政令で定めるものに対し政令で定めるところにより使用貸借による権利の設定をしたときに限り、同項の規定は適用しない」とする。 suppl-4171-21/art-55/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-8 With regard to the application of the provisions of Article 70-4, paragraphs (10) and (11) of the Former Act on Special Measures Concerning Taxation in the case where a donee who has created a right based on a loan for use to which the provisions of paragraph (5) apply continues, after that creation, to have the borrowed substitute farmland, etc. pertaining to that creation used by a specified qualified farmland-owning corporation, the phrase "that donee" in paragraph (10), item (i) of that Article is deemed to be replaced with "the specified qualified farmland-owning corporation prescribed in Article 55, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) pertaining to a donee to whom the provisions of paragraph (5) of that Article apply (referred to as a "specified qualified farmland-owning corporation" in the following paragraph)"; the phrase "has come to fall under any of the cases listed in the items of the preceding paragraph" in paragraph (11) of that Article is deemed to be replaced with "falls under the case listed in item (ii) of the preceding paragraph"; the phrase "by the day on which two months have elapsed from the day specified in the relevant item of that paragraph, borrowed farmland or pasture land to be used for that donee's agriculture in substitution for that farmland, etc. subject to the special lease provision (limited to land that satisfies the requirement of having been borrowed based on the creation of a right of lease, etc. under the provisions of the agricultural land use consolidation plan prescribed in paragraph (8) and any other requirements specified by Cabinet Order; referred to as "re-borrowed substitute farmland, etc." hereinafter in this Article) (limited to the case where the ratio of the area of land pertaining to all of that re-borrowed substitute farmland, etc. and the borrowed substitute farmland, etc. pertaining to that farmland, etc. subject to the special lease provision to the area of land pertaining to that farmland, etc. subject to the special lease provision becomes 80 percent or more), or when that donee has, by that day," in that paragraph is deemed to be replaced with "by the day on which two months have elapsed from the day specified in that item,"; and the phrase ", the provisions of the preceding paragraph do not apply, only in the case where that donee has submitted, pursuant to the provisions of Cabinet Order, a written notification of a change to the written notification prescribed in paragraph (9) to the district director with jurisdiction over the place for tax payment. In this case, with regard to the application of the provisions of that paragraph, that re-borrowed substitute farmland, etc. and that borrowed substitute farmland, etc. are deemed to be borrowed substitute farmland, etc. pertaining to farmland, etc. subject to the special lease provision to which the provisions of paragraph (8) apply" in that paragraph is deemed to be replaced with " and has, by that day, created, pursuant to the provisions of Cabinet Order, a right based on a loan for use in favor of a specified qualified farmland-owning corporation that is specified by Cabinet Order with regard to the farmland, etc. that was that farmland, etc. subject to the special lease provision and that is specified by Cabinet Order, and only in that case, the provisions of that paragraph do not apply". machine translation, not official **第九項** 第三項又は第五項の規定の適用を受ける使用貸借による権利の設定を受けている特定農地所有適格法人が合併により消滅し、又は分割をした場合において、当該設定をした受贈者が、財務省令で定めるところにより、その合併に係る法人税法第二条第十二号に規定する合併法人又はその分割に係る同条第十二号の三に規定する分割承継法人が当該使用貸借による権利の全部を引き継ぎ、かつ、特定農地所有適格法人に該当することについての届出書を当該合併又は当該分割の日から二月を経過する日までに当該受贈者の納税地の所轄税務署長に提出したときは、当該合併法人又は当該分割承継法人を第三項又は第五項の規定の適用を受ける使用貸借による権利の設定を受けている特定農地所有適格法人とみなす。 suppl-4171-21/art-55/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-9 In the case where a specified qualified farmland-owning corporation that has been granted a right based on a loan for use to which the provisions of paragraph (3) or (5) apply is extinguished by merger or has carried out a company split, if the donee who created that right has, pursuant to the provisions of Order of the Ministry of Finance, submitted a written notification to the effect that the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act pertaining to that merger or the successor corporation in a company split prescribed in item (xii)-3 of that Article pertaining to that split has taken over all of that right based on a loan for use and falls under a specified qualified farmland-owning corporation, to the district director with jurisdiction over the place for tax payment of that donee by the day on which two months have elapsed from the day of that merger or that split, that merging corporation or that successor corporation in a company split is deemed to be a specified qualified farmland-owning corporation that has been granted a right based on a loan for use to which the provisions of paragraph (3) or (5) apply. machine translation, not official **第十項** 第三項の規定の適用を受ける使用貸借による権利の設定をした受贈者が、当該設定に係る農地等の全部又は一部について、旧租税特別措置法第七十条の四第十六項に規定する一時的道路用地等（以下第十三項までにおいて「一時的道路用地等」という。）の用に供するために当該使用貸借による権利を消滅させ、かつ、当該用に供するために地上権、賃借権又は使用貸借による権利の設定（民法第二百六十九条の二第一項の地上権の設定を除く。以下第十二項までにおいて「地上権等の設定」という。）に基づき貸付けを行った場合において、当該貸付けに係る期限（以下この項において「貸付期限」という。）の到来後遅滞なく当該一時的道路用地等の用に供していた農地等について特定農地所有適格法人で政令で定めるものに対し使用貸借による権利の設定を行う見込みであることにつき、政令で定めるところにより納税地の所轄税務署長の承認を受けたときにおける第三項の規定の適用については、第四項の規定にかかわらず、次に定めるところによる。 suppl-4171-21/art-55/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-10 In the case where a donee who has created a right based on a loan for use to which the provisions of paragraph (3) apply has, with regard to all or part of the farmland, etc. pertaining to that creation, extinguished that right based on a loan for use in order to use the farmland, etc. as land temporarily used for roads, etc. prescribed in Article 70-4, paragraph (16) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "land temporarily used for roads, etc." through paragraph (13)), and has lent it, for that use, based on the creation of a superficies right, a right of lease or a right based on a loan for use (excluding the creation of a superficies right referred to in Article 269-2, paragraph (1) of the Civil Code; hereinafter referred to as the "creation of a superficies right, etc." through paragraph (12)), when the donee has obtained the approval of the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, for the expectation of creating, without delay after the arrival of the term relating to that lending (hereinafter referred to as the "lease term" in this paragraph), a right based on a loan for use in favor of a specified qualified farmland-owning corporation that is specified by Cabinet Order with regard to the farmland, etc. that had been used as that land temporarily used for roads, etc., then, with regard to the application of the provisions of paragraph (3), notwithstanding the provisions of paragraph (4), the following provisions apply: machine translation, not official **一** 当該承認に係る使用貸借による権利の消滅及び地上権等の設定は、なかったものとみなす。 suppl-4171-21/art-55/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-10/item-1 the extinguishment of the right based on a loan for use and the creation of a superficies right, etc. pertaining to that approval are deemed not to have taken place; machine translation, not official **二** 当該受贈者が、当該貸付期限から二月を経過する日までに当該一時的道路用地等の用に供されていた農地等の全部又は一部について、特定農地所有適格法人で政令で定めるものに対し使用貸借による権利の設定を行っていない場合には、同日において地上権等の設定があったものとみなす。 suppl-4171-21/art-55/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-10/item-2 in the case where the donee has not created a right based on a loan for use in favor of a specified qualified farmland-owning corporation that is specified by Cabinet Order with regard to all or part of the farmland, etc. that had been used as that land temporarily used for roads, etc. by the day on which two months have elapsed from that lease term, a creation of a superficies right, etc. is deemed to have taken place on that day. machine translation, not official **第十一項** 前項の規定の適用を受ける受贈者は、同項の承認を受けた日の翌日から起算して一年を経過するごとの日までに、政令で定めるところにより、当該一時的道路用地等の用に供されている当該農地等に係る地上権等の設定に関する事項その他財務省令で定める事項を記載した届出書（次項において「継続貸付届出書」という。）を納税地の所轄税務署長に提出しなければならない。 suppl-4171-21/art-55/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-11 The donee to whom the provisions of the preceding paragraph apply must, by each day on which a period of one year elapses, counting from the day following the day on which the donee obtained the approval referred to in that paragraph, submit to the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order, a written notification stating matters concerning the creation of a superficies right, etc. relating to that farmland, etc. used as that land temporarily used for roads, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "written notification of continued lending" in the following paragraph). machine translation, not official **第十二項** 前項に規定する継続貸付届出書がその提出期限までに納税地の所轄税務署長に提出されなかった場合には、当該提出期限の翌日から二月を経過する日に当該継続貸付届出書に係る一時的道路用地等の用に供されている農地等につき地上権等の設定があったものとして、旧租税特別措置法第七十条の四第一項ただし書及び第四項の規定を適用する。ただし、当該継続貸付届出書が当該提出期限までに提出されなかった場合においても、納税地の所轄税務署長が当該提出期限までにその提出がなかったことについてやむを得ない事情があると認める場合において、政令で定めるところにより、当該継続貸付届出書が納税地の所轄税務署長に提出されたときは、この限りでない。 suppl-4171-21/art-55/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-12 In the case where the written notification of continued lending prescribed in the preceding paragraph has not been submitted to the district director with jurisdiction over the place for tax payment by its submission deadline, the provisions of the proviso to Article 70-4, paragraph (1) and paragraph (4) of the Former Act on Special Measures Concerning Taxation apply on the assumption that a creation of a superficies right, etc. with regard to the farmland, etc. used as land temporarily used for roads, etc. relating to that written notification of continued lending took place on the day on which two months have elapsed from the day following that submission deadline; provided, however, that this does not apply if, even in the case where that written notification of continued lending has not been submitted by that submission deadline, the district director with jurisdiction over the place for tax payment finds that there were unavoidable circumstances for the failure to submit it by that submission deadline and that written notification of continued lending has been submitted to the district director with jurisdiction over the place for tax payment pursuant to the provisions of Cabinet Order. machine translation, not official **第十三項** 前二項に定めるもののほか、第十項の規定の適用を受ける一時的道路用地等の用に供されている農地等が旧租税特別措置法第七十条の四第二項第四号に規定する都市営農農地等である場合における同条第五項の規定の適用に関する事項その他第十項の規定の適用に関し必要な事項は、政令で定める。 suppl-4171-21/art-55/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-13 Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of Article 70-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation in the case where the farmland, etc. used as land temporarily used for roads, etc. to which the provisions of paragraph (10) apply is farmland, etc. for urban farming prescribed in Article 70-4, paragraph (2), item (iv) of the Former Act on Special Measures Concerning Taxation, and other necessary matters concerning the application of the provisions of paragraph (10), are specified by Cabinet Order. machine translation, not official **第十四項** 第三項又は第五項に規定する届出書を提出した受贈者に係る旧租税特別措置法第七十条の四第二十二項の規定の適用については、同項中「及び同項の規定の適用を受ける農地等に係る農業経営に関する事項」とあるのは、「並びに所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第三項又は第五項の規定の適用を受ける農地等又は借受代替農地等に係る同条第四項第一号又は第六項第一号に規定する被設定者の農業経営に関する事項及び当該被設定者が同条第四項に規定する特定農地所有適格法人に該当する事実の明細」とする。 suppl-4171-21/art-55/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-14 With regard to the application of the provisions of Article 70-4, paragraph (22) of the Former Act on Special Measures Concerning Taxation to a donee who has submitted the written notification prescribed in paragraph (3) or (5), the phrase "and matters concerning the agricultural management relating to the farmland, etc. to which the provisions of that paragraph apply" in that paragraph is deemed to be replaced with ", and matters concerning the agricultural management of the grantee prescribed in Article 55, paragraph (4), item (i) or paragraph (6), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) relating to the farmland, etc. or borrowed substitute farmland, etc. to which the provisions of paragraph (3) or (5) of that Article apply and the details of the facts showing that the grantee falls under a specified qualified farmland-owning corporation prescribed in paragraph (4) of that Article". machine translation, not official **第十五項** 旧租税特別措置法第七十条の四第一項の規定の適用を受ける受贈者で第三項又は第五項の規定の適用を受けたものが当該農地等又は当該借受代替農地等につき使用貸借による権利の設定をした後当該農地等又は当該借受代替農地等を引き続き特定農地所有適格法人に使用させている場合における当該受贈者に係る同条の規定の適用に関し必要な事項は、政令で定める。 suppl-4171-21/art-55/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-15 Necessary matters concerning the application of the provisions of Article 70-4 of the Former Act on Special Measures Concerning Taxation to a donee to whom the provisions of paragraph (1) of that Article apply and to whom the provisions of paragraph (3) or (5) have applied, in the case where, after creating a right based on a loan for use with regard to the farmland, etc. or the borrowed substitute farmland, etc., that donee continues to have that farmland, etc. or that borrowed substitute farmland, etc. used by a specified qualified farmland-owning corporation, are specified by Cabinet Order. machine translation, not official **第十六項** 次に掲げる者は、旧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、第三項から前項までの規定を適用する。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-4171-21/art-55/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16 The provisions of paragraph (3) through the preceding paragraph apply to the persons listed below by deeming them to be donees prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation. In this case, necessary matters concerning the application of those provisions 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-4171-21/art-55/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/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), to whom the provisions of the main clause of that paragraph, which remain in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, apply; 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）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-4171-21/art-55/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/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), 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; 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-4171-21/art-55/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/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), to whom the provisions of the main clause of that paragraph, which remain in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, apply; 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-4171-21/art-55/par-16/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-4 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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; 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-4171-21/art-55/par-16/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-5 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), to whom the provisions of the main clause of that paragraph apply; machine translation, not official **六** 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）附則第三十二条第四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-4171-21/art-55/par-16/item-6 · 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 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), 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 32, paragraph (4) of the Supplementary Provisions of that Act; machine translation, not official **七** 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十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第十二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-4171-21/art-55/par-16/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-16/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16/item-7 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), 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 123, paragraph (10) of the Supplementary Provisions of that Act. machine translation, not official **第十七項** 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。）により取得をする同条第一項に規定する特例農地等に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、なお従前の例による。 suppl-4171-21/art-55/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-17 The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in paragraph (1) of that Article acquired on or after the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph), and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by inheritance or bequest. machine translation, not official --- ## Cites - suppl-4171-21/art-55/par-1: この条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4171-21/art-55 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55 - suppl-4171-21/art-55/par-2: この条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4171-21/art-55 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55 - suppl-4171-21/art-55/par-3: 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条 → e-Gov law 427AC0000000063, 第三条 (Article 3), art-3 — not held in this collection - suppl-4171-21/art-55/par-3: 前項 → 租税特別措置法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-4171-21/art-55/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-2 - suppl-4171-21/art-55/par-3: 第十五項 → 租税特別措置法 附則第五十五条第十五項 (Supplementary Provisions, Article 55, paragraph (15)), suppl-4171-21/art-55/par-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-15 - suppl-4171-21/art-55/par-3: 第五項 → 租税特別措置法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-4171-21/art-55/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 - suppl-4171-21/art-55/par-4: 農地法第四十三条第一項 → e-Gov law 327AC0000000229, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection - suppl-4171-21/art-55/par-4: 同法第二条第一項 → e-Gov law 327AC0000000229, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-4171-21/art-55/par-4: 同法第二条第三項 → e-Gov law 327AC0000000229, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-4171-21/art-55/par-4: 前項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4171-21/art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 - suppl-4171-21/art-55/par-4: この条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4171-21/art-55 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55 - suppl-4171-21/art-55/par-4/item-1: 民法（明治二十九年法律第八十九号）第二百六十九条の二第一項 → e-Gov law 129AC0000000089, 第二百六十九条の二第一項 (Article 269-2, paragraph (1)), art-269-2/par-1 — not held in this collection - suppl-4171-21/art-55/par-4/item-1: 農地法第四十三条第一項 → e-Gov law 327AC0000000229, 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — not held in this collection - suppl-4171-21/art-55/par-4/item-1: 次号 → 租税特別措置法 附則第五十五条第四項第二号 (Supplementary Provisions, Article 55, paragraph (4), item (ii)), suppl-4171-21/art-55/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4/item-2 - suppl-4171-21/art-55/par-4/item-1: 前項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4171-21/art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 - suppl-4171-21/art-55/par-4/item-1: この号 → 租税特別措置法 附則第五十五条第四項第一号 (Supplementary Provisions, Article 55, paragraph (4), item (i)), suppl-4171-21/art-55/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4/item-1 - suppl-4171-21/art-55/par-4/item-1: 第六項第一号 → 租税特別措置法 附則第五十五条第六項第一号 (Supplementary Provisions, Article 55, paragraph (6), item (i)), suppl-4171-21/art-55/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6/item-1 - suppl-4171-21/art-55/par-4/item-2: 前項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4171-21/art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 - suppl-4171-21/art-55/par-5: 第二項 → 租税特別措置法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-4171-21/art-55/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-2 - suppl-4171-21/art-55/par-5: この項 → 租税特別措置法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-4171-21/art-55/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 - suppl-4171-21/art-55/par-5: この条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4171-21/art-55 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55 - suppl-4171-21/art-55/par-6: 前項 → 租税特別措置法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-4171-21/art-55/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 - suppl-4171-21/art-55/par-6/item-1: この項 → 租税特別措置法 附則第五十五条第六項 (Supplementary Provisions, Article 55, paragraph (6)), suppl-4171-21/art-55/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6 - suppl-4171-21/art-55/par-6/item-1: 前項 → 租税特別措置法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-4171-21/art-55/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 - suppl-4171-21/art-55/par-6/item-1: 次項 → 租税特別措置法 附則第五十五条第七項 (Supplementary Provisions, Article 55, paragraph (7)), suppl-4171-21/art-55/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-7 - suppl-4171-21/art-55/par-7: 第三項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4171-21/art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 - suppl-4171-21/art-55/par-7: 第五項 → 租税特別措置法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-4171-21/art-55/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 - suppl-4171-21/art-55/par-7: この条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4171-21/art-55 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55 - suppl-4171-21/art-55/par-8: 第五項 → 租税特別措置法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-4171-21/art-55/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 - suppl-4171-21/art-55/par-8: 同条第四項 → 租税特別措置法 附則第五十五条第四項 (Supplementary Provisions, Article 55, paragraph (4)), suppl-4171-21/art-55/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4 - suppl-4171-21/art-55/par-9: 第三項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4171-21/art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 - suppl-4171-21/art-55/par-9: 第五項 → 租税特別措置法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-4171-21/art-55/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 - suppl-4171-21/art-55/par-10: 民法第二百六十九条の二第一項 → e-Gov law 129AC0000000089, 第二百六十九条の二第一項 (Article 269-2, paragraph (1)), art-269-2/par-1 — not held in this collection - suppl-4171-21/art-55/par-10: 第三項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4171-21/art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 - suppl-4171-21/art-55/par-10: 第十二項 → 租税特別措置法 附則第五十五条第十二項 (Supplementary Provisions, Article 55, paragraph (12)), suppl-4171-21/art-55/par-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-12 - suppl-4171-21/art-55/par-10: 第十三項 → 租税特別措置法 附則第五十五条第十三項 (Supplementary Provisions, Article 55, paragraph (13)), suppl-4171-21/art-55/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-13 - suppl-4171-21/art-55/par-10: この項 → 租税特別措置法 附則第五十五条第十項 (Supplementary Provisions, Article 55, paragraph (10)), suppl-4171-21/art-55/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-10 - suppl-4171-21/art-55/par-10: 第四項 → 租税特別措置法 附則第五十五条第四項 (Supplementary Provisions, Article 55, paragraph (4)), suppl-4171-21/art-55/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4 - suppl-4171-21/art-55/par-11: 次項 → 租税特別措置法 附則第五十五条第十二項 (Supplementary Provisions, Article 55, paragraph (12)), suppl-4171-21/art-55/par-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-12 - suppl-4171-21/art-55/par-11: 前項 → 租税特別措置法 附則第五十五条第十項 (Supplementary Provisions, Article 55, paragraph (10)), suppl-4171-21/art-55/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-10 - suppl-4171-21/art-55/par-12: 前項 → 租税特別措置法 附則第五十五条第十一項 (Supplementary Provisions, Article 55, paragraph (11)), suppl-4171-21/art-55/par-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-11 - suppl-4171-21/art-55/par-13: 前二項 → 租税特別措置法 附則第五十五条第十二項 (Supplementary Provisions, Article 55, paragraph (12)), suppl-4171-21/art-55/par-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-12 - suppl-4171-21/art-55/par-13: 前二項 → 租税特別措置法 附則第五十五条第十一項 (Supplementary Provisions, Article 55, paragraph (11)), suppl-4171-21/art-55/par-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-11 - suppl-4171-21/art-55/par-13: 第十項 → 租税特別措置法 附則第五十五条第十項 (Supplementary Provisions, Article 55, paragraph (10)), suppl-4171-21/art-55/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-10 - suppl-4171-21/art-55/par-14: 第三項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4171-21/art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 - suppl-4171-21/art-55/par-14: 同条第四項第一号 → 租税特別措置法 附則第五十五条第四項第一号 (Supplementary Provisions, Article 55, paragraph (4), item (i)), suppl-4171-21/art-55/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4/item-1 - suppl-4171-21/art-55/par-14: 第五項 → 租税特別措置法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-4171-21/art-55/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 - suppl-4171-21/art-55/par-14: 同条第四項 → 租税特別措置法 附則第五十五条第四項 (Supplementary Provisions, Article 55, paragraph (4)), suppl-4171-21/art-55/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4 - suppl-4171-21/art-55/par-14: 第六項第一号 → 租税特別措置法 附則第五十五条第六項第一号 (Supplementary Provisions, Article 55, paragraph (6), item (i)), suppl-4171-21/art-55/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6/item-1 - suppl-4171-21/art-55/par-15: 第三項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4171-21/art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 - suppl-4171-21/art-55/par-15: 第五項 → 租税特別措置法 附則第五十五条第五項 (Supplementary Provisions, Article 55, paragraph (5)), suppl-4171-21/art-55/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 - suppl-4171-21/art-55/par-16: 第三項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4171-21/art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 - suppl-4171-21/art-55/par-16: 前項 → 租税特別措置法 附則第五十五条第十五項 (Supplementary Provisions, Article 55, paragraph (15)), suppl-4171-21/art-55/par-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-15 - suppl-4171-21/art-55/par-16/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-4171-21/art-55/par-16/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-4171-21/art-55/par-16/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-4171-21/art-55/par-16/item-6: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4171-21/art-55/par-16/item-6: 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）附則第三十二条第四項 → 租税特別措置法 附則第三十二条第四項 (Supplementary Provisions, Article 32, paragraph (4)), 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 - suppl-4171-21/art-55/par-16/item-7: 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項 → 租税特別措置法 附則第百二十三条第十項 (Supplementary Provisions, Article 123, paragraph (10)), suppl-4151-8/art-123/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-123/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-10 - suppl-4171-21/art-55/par-17: この項 → 租税特別措置法 附則第五十五条第十七項 (Supplementary Provisions, Article 55, paragraph (17)), suppl-4171-21/art-55/par-17 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-55/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-17 ## Cited by 34 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八号（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-8 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-8 - 租税特別措置法 第七十条の六の二第二項第五号（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-5 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-5 - 租税特別措置法 附則第五十五条第一項（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-4171-21/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-1 - 租税特別措置法 附則第五十五条第二項（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-4171-21/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-2 - 租税特別措置法 附則第五十五条第三項（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-4171-21/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-3 - 租税特別措置法 附則第五十五条第四項（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-4171-21/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4 - 租税特別措置法 附則第五十五条第四項第一号（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-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4/item-1 - 租税特別措置法 附則第五十五条第四項第二号（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-4171-21/art-55/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-4/item-2 - 租税特別措置法 附則第五十五条第五項（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-4171-21/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-5 - 租税特別措置法 附則第五十五条第六項（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-4171-21/art-55/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6 - 租税特別措置法 附則第五十五条第六項第一号（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-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-6/item-1 - 租税特別措置法 附則第五十五条第七項（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-4171-21/art-55/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-7 - 租税特別措置法 附則第五十五条第八項（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-4171-21/art-55/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-8 - 租税特別措置法 附則第五十五条第九項（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-4171-21/art-55/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-9 - 租税特別措置法 附則第五十五条第十項（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-4171-21/art-55/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-10 - 租税特別措置法 附則第五十五条第十一項（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-4171-21/art-55/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-11 - 租税特別措置法 附則第五十五条第十二項（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-4171-21/art-55/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-12 - 租税特別措置法 附則第五十五条第十三項（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-4171-21/art-55/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-13 - 租税特別措置法 附則第五十五条第十四項（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-4171-21/art-55/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-14 - 租税特別措置法 附則第五十五条第十五項（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-4171-21/art-55/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-15 - 租税特別措置法 附則第五十五条第十六項（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-4171-21/art-55/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-16 - 租税特別措置法 附則第五十五条第十七項（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-4171-21/art-55/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-17 - 租税特別措置法 附則第六十六条第三項第八号（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-8 - 租税特別措置法 附則第六十六条第七項第五号（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-7/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-5 - 租税特別措置法 附則第百二十八条第四項第八号（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-8 - 租税特別措置法 附則第百二十八条第八項第五号（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-8/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-5 - 租税特別措置法 附則第百二十七条第六項第八号（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-8 - 租税特別措置法 附則第百二十七条第十項第五号（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-10/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-5 - 租税特別措置法 附則第百十八条第九項第八号（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-8 - 租税特別措置法 附則第百十八条第十五項第五号（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-15/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-5 - 租税特別措置法 附則第百八条第一項第八号（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-8 - 租税特別措置法 附則第百八条第二項第五号（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-2/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-5 - 租税特別措置法 附則第五十一条第七項第八号（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-8 - 租税特別措置法 附則第五十一条第十二項第五号（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-12/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-5 --- ## 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-20261007T211206-453, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-454, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-011, 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