# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百五十条 (Supplementary Provisions, Article 150) - 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: 第百五十条 (Supplementary Provisions, Article 150)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4181-10/art-150` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-150 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150 - 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. --- ### 第百五十条（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-4181-10/art-150 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-150 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150 **第一項** 新租税特別措置法第六十九条の四第八項及び第六十九条の五第十四項の規定は、施行日以後に相続又は遺贈（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。）により取得する財産（施行日以後に新相続税法第二十一条の九第五項に規定する特定贈与者の相続の開始があった場合において、新相続税法第二十一条の十六第一項の規定により同項に規定する相続により取得するものとみなされる財産を含む。）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した財産（施行日前に旧相続税法第二十一条の九第五項に規定する特定贈与者の相続の開始があった場合において、旧相続税法第二十一条の十六第一項の規定により同項に規定する相続により取得したものとみなされる財産を含む。）に係る相続税については、なお従前の例による。 suppl-4181-10/art-150/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-150/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150/par-1 The provisions of Article 69-4, paragraph (8) and Article 69-5, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired on or after the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) (including property deemed, pursuant to the provisions of Article 21-16, paragraph (1) of the New Inheritance Tax Act, to be acquired by inheritance as prescribed in that paragraph in the case where the commencement of the succession of a specified donor prescribed in Article 21-9, paragraph (5) of the New Inheritance Tax Act occurs on or after the Effective Date), and the provisions then in force continue to govern inheritance tax on property acquired before the Effective Date by inheritance or bequest (including property deemed, pursuant to the provisions of Article 21-16, paragraph (1) of the Former Inheritance Tax Act, to have been acquired by inheritance as prescribed in that paragraph in the case where the commencement of the succession of a specified donor prescribed in Article 21-9, paragraph (5) of the Former Inheritance Tax Act occurred before the Effective Date). machine translation, not official **第二項** 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二十九項各号に掲げる場合に該当することとなる同条第一項の規定の適用を受け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二十九項各号に掲げる場合に該当することとなった同条第一項の規定の適用を受けていた贈与税については、なお従前の例による。 suppl-4181-10/art-150/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-150/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150/par-2 The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax to which the provisions of paragraph (1) of that Article apply and for which a case listed in any of the items of paragraph (29) of that Article arises on or after the Effective Date, and the provisions then in force continue to govern gift tax to which the provisions of Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation applied and for which a case listed in any of the items of paragraph (29) of that Article arose before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第七十条の六（第三十三項に係る部分を除く。）の規定は、施行日以後に同条第三十五項各号に掲げる場合に該当することとなる同条第一項の規定の適用を受ける相続税について適用し、施行日前に旧租税特別措置法第七十条の六第三十五項各号に掲げる場合に該当することとなった同条第一項の規定の適用を受けていた相続税については、なお従前の例による。 suppl-4181-10/art-150/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-150/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150/par-3 The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (33)) apply to inheritance tax to which the provisions of paragraph (1) of that Article apply and for which a case listed in any of the items of paragraph (35) of that Article arises on or after the Effective Date, and the provisions then in force continue to govern inheritance tax to which the provisions of Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation applied and for which a case listed in any of the items of paragraph (35) of that Article arose before the Effective Date. machine translation, not official --- ## Cites - suppl-4181-10/art-150/par-1: この条 → 租税特別措置法 附則第百五十条 (Supplementary Provisions, Article 150), suppl-4181-10/art-150 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-150 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百五十条第一項（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-4181-10/art-150/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-150/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-20261007T211206-466, 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