# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十八条 (Supplementary Provisions, Article 88) - 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: 第八十八条 (Supplementary Provisions, Article 88)（相続税の特例に関する経過措置） — address `suppl-4201-23/art-88` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88 - 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. --- ### 第八十八条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax caption: machine translation, not official suppl-4201-23/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88 **第一項** 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。）により財産を取得した者が、当該取得した財産に属する金銭を平成二十五年十一月三十日までに地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法第十九条第一項に規定する特定地域雇用等促進法人に対し贈与（贈与をした者の死亡により効力を生ずる贈与を除く。）をした場合については、旧租税特別措置法第七十条第十一項及び第十二項の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第十一項 同法第十九条第一項に 地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（以下この項及び次項において「効力地域再生法」という。）第十九条第一項に 同法第五条第三項第三号 効力地域再生法第五条第三項第三号 同法第十九条第一項の 効力地域再生法第十九条第一項の 第十一項において準用する前項 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十八条の規定によりなおその効力を有するものとされる同法第八条の規定による改正前の租税特別措置法（第五項において「平成二十年旧法」という。）第七十条第十一項において準用する前項 第十一項において準用する第一項 平成二十年旧法第七十条第十一項において準用する第一項 第十一項の 同条第十一項の 第十二項 地域再生法第五条第三項第三号 効力地域再生法第五条第三項第三号 suppl-4201-23/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88/par-1 Where a person who acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor) has, by November 30, 2013, made a gift (excluding a gift that takes effect upon the death of the donor) of money belonging to the property so acquired to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 70, paragraphs (11) and (12) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table. Paragraph (11) in Article 19, paragraph (1) of that Act in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph and the following paragraph as the "Local Revitalization Act as Continued in Effect") Article 5, paragraph (3), item (iii) of that Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect of Article 19, paragraph (1) of that Act of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect the preceding paragraph as applied mutatis mutandis pursuant to paragraph (11) the preceding paragraph as applied mutatis mutandis pursuant to Article 70, paragraph (11) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 88 of the Supplementary Provisions of that Act (referred to as "the 2008 Former Act" in paragraph (5)) paragraph (1) as applied mutatis mutandis pursuant to paragraph (11) paragraph (1) as applied mutatis mutandis pursuant to Article 70, paragraph (11) of the 2008 Former Act of paragraph (11) of paragraph (11) of that Article Paragraph (12) Article 5, paragraph (3), item (iii) of the Local Revitalization Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect machine translation, not official --- ## Cites - suppl-4201-23/art-88/par-1: 地域再生法第五条第三項第三号 → e-Gov law 417AC0000000024, 第五条第三項第三号 (Article 5, paragraph (3), item (iii)), art-5/par-3/item-3 — not held in this collection - suppl-4201-23/art-88/par-1: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十八条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4201-23/art-88 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第五号ト（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5/sub-2 - 租税特別措置法 附則第八十八条第一項（相続税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88/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-20261007T211206-487, 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