# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十八条 (Supplementary Provisions, Article 78) - 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: 第七十八条 (Supplementary Provisions, Article 78)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4231-82/art-78` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78 - 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. --- ### 第七十八条（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-4231-82/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78 **第一項** 新租税特別措置法第七十条の二第一項及び第二項並びに第七十条の三第一項及び第三項の規定は、平成二十三年一月一日以後の贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得をする財産に係る贈与税について適用し、同日前に贈与により取得をした財産に係る贈与税については、なお従前の例による。 suppl-4231-82/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78/par-1 The provisions of Article 70-2, paragraphs (1) and (2) and Article 70-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 2011, and the provisions then in force continue to govern gift tax on property acquired by gift before that date. machine translation, not official **第二項** 新租税特別措置法第七十条の七、第七十条の七の二、第七十条の七の四及び第七十条の八の二第一項の規定は、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。以下同じ。）又は贈与により取得をする新租税特別措置法第七十条の七第二項第二号に規定する非上場株式等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旧租税特別措置法第七十条の七第二項第二号に規定する非上場株式等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-4231-82/art-78/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78/par-2 The provisions of Articles 70-7, 70-7-2 and 70-7-4 and Article 70-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation that are acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation that were acquired by inheritance or bequest or by gift before the Effective Date. machine translation, not official **第三項** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）第五条の規定による改正前の租税特別措置法第七十条の三の三第五項又は第七十条の三の四第三項の規定によるこれらの規定に規定する修正申告書をその提出期限（附則第一条第一号に定める日以後に到来するものに限る。）までに提出しなかった者に対する新租税特別措置法第七十条の十三の規定の適用については、同条第一項中「又は第七十条の三第四項」とあるのは、「、第七十条の三第四項又は所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十四条第六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五条の規定による改正前の租税特別措置法第七十条の三の三第五項若しくは第七十条の三の四第三項」とする。 suppl-4231-82/art-78/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78/par-3 With regard to the application of the provisions of Article 70-13 of the New Act on Special Measures Concerning Taxation to a person who did not file, by its filing deadline (limited to one that arrives on or after the date specified in Article 1, item (i) of the Supplementary Provisions), the amended return prescribed in Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) pursuant to those provisions, the phrase "or Article 70-3, paragraph (4)" in paragraph (1) of that Article is deemed to be replaced with ", Article 70-3, paragraph (4), or Article 70-3-3, paragraph (5) or Article 70-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 64, paragraph (6) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4231-82/art-78/par-3: 附則第一条第一号 → 租税特別措置法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4231-82/art-1/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-1 - suppl-4231-82/art-78/par-3: 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十四条第六項 → 租税特別措置法 附則第六十四条第六項 (Supplementary Provisions, Article 64, paragraph (6)), suppl-4211-13/art-64/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-6 ## Cited by 4 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一号ヨ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-1/sub-2 - 租税特別措置法 附則第八十六条第四項第二号（非上場株式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-4251-5/art-86/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-4/item-2 - 租税特別措置法 附則第八十六条第八項第二号（非上場株式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-4251-5/art-86/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-8/item-2 - 租税特別措置法 附則第八十六条第十二項第二号（非上場株式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-4251-5/art-86/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-86/par-12/item-2 --- ## 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-20261007T211206-521, 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