# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条 (Supplementary Provisions, Article 41) - 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: 第四十一条 (Supplementary Provisions, Article 41)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4241-16/art-41` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41 - 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. --- ### 第四十一条（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-4241-16/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41 **第一項** 新租税特別措置法第六十九条の五、第七十条の六の四又は第七十条の八の二の規定は、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。以下同じ。）により取得をする山林（立木又は土地若しくは土地の上に存する権利をいう。以下この条において同じ。）に係る相続税について適用する。 suppl-4241-16/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-1 The provisions of Article 69-5, Article 70-6-4 or Article 70-8-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to forest (meaning standing trees, or land or rights existing on land; the same applies hereinafter in this Article) 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). machine translation, not official **第二項** この法律の施行前に森林法の一部を改正する法律（平成二十三年法律第二十号）による改正前の森林法（昭和二十六年法律第二百四十九号。以下この項及び次項において「旧森林法」という。）第十一条第四項（旧森林法第十二条第三項において読み替えて準用する場合を含む。）の認定を受けた旧森林法第十一条第四項の森林施業計画が定められている区域内に存する山林に係る相続税については、旧租税特別措置法第六十九条の五又は第七十条の八の二の規定は、当該森林施業計画の期間（当該認定に係る旧森林法第十一条第一項に規定する五年を一期とする期間をいう。次項において同じ。）中は、なおその効力を有する。 suppl-4241-16/art-41/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-2 With regard to inheritance tax pertaining to forest existing within the area for which a forest operation plan referred to in Article 11, paragraph (4) of the Former Forest Act has been established, which received before the enforcement of this Act the certification referred to in Article 11, paragraph (4) of the Forest Act (Act No. 249 of 1951) before the amendment by the Act Partially Amending the Forest Act (Act No. 20 of 2011) (hereinafter referred to as the "Former Forest Act" in this paragraph and the following paragraph) (including the cases where it is applied mutatis mutandis pursuant to Article 12, paragraph (3) of the Former Forest Act with the replacement of terms), the provisions of Article 69-5 or Article 70-8-2 of the Former Act on Special Measures Concerning Taxation remain in force during the period of that forest operation plan (meaning the period of five years constituting one term prescribed in Article 11, paragraph (1) of the Former Forest Act pertaining to that certification; the same applies in the following paragraph). machine translation, not official **第三項** 前項（旧租税特別措置法第六十九条の五に係る部分に限る。）の場合（同項の森林施業計画に係る旧森林法第十二条第一項に規定する認定森林所有者等が死亡した場合において、当該死亡により開始した相続に係る相続税法第二十七条第一項に規定する相続税の申告書の提出期限（以下この項及び次項において「申告期限」という。）までに当該森林施業計画の期間が満了するときに限る。）において、当該認定森林所有者等から相続又は遺贈により前項の山林の取得をした個人が、当該申告期限までに当該山林に係る新租税特別措置法第六十九条の五第二項第一号に規定する森林経営計画（当該森林施業計画と期間が連続するものに限る。）について同号に規定する市町村長等の認定を受けたときは、当該取得をした山林に係る相続税については、旧租税特別措置法第六十九条の五の規定は、なおその効力を有する。 suppl-4241-16/art-41/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-3 In the case referred to in the preceding paragraph (limited to the part concerning Article 69-5 of the Former Act on Special Measures Concerning Taxation) (limited to the case where a certified forest owner, etc. prescribed in Article 12, paragraph (1) of the Former Forest Act pertaining to the forest operation plan referred to in that paragraph has died and the period of that forest operation plan expires by the due date for filing the inheritance tax return prescribed in Article 27, paragraph (1) of the Inheritance Tax Act pertaining to the inheritance that commenced upon that death (hereinafter referred to as the "return due date" in this paragraph and the following paragraph)), if an individual who acquired the forest referred to in the preceding paragraph from that certified forest owner, etc. through inheritance or bequest has, by that return due date, received the certification of the mayor of the municipality, etc. prescribed in Article 69-5, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation for a forest management plan prescribed in that item pertaining to that forest (limited to one whose period is continuous with that of that forest operation plan), the provisions of Article 69-5 of the Former Act on Special Measures Concerning Taxation remain in force with regard to inheritance tax pertaining to the forest so acquired. machine translation, not official **第四項** 新租税特別措置法第六十九条の五の規定は、特定計画山林相続人等（被相続人である旧租税特別措置法第六十九条の五第二項第二号に規定する特定贈与者からの贈与（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。）により同条第八項の特定受贈森林施業計画対象山林の取得をした同項の特定計画山林相続人等であって、同項の期間内に、同項の書類を納税地の所轄税務署長に提出した者をいう。）が、当該特定受贈森林施業計画対象山林について、第二項の森林施業計画の期間満了後当該特定贈与者の死亡により開始する相続に係る申告期限まで引き続いて新租税特別措置法第六十九条の五第二項第一号に規定する市町村長等の認定を受けた同号の森林経営計画に基づき施業を行っている場合について準用する。 suppl-4241-16/art-41/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-4 The provisions of Article 69-5 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to the case where a specified planned forest heir, etc. (meaning a specified planned forest heir, etc. referred to in paragraph (8) of Article 69-5 of the Former Act on Special Measures Concerning Taxation who acquired the specified donated forest subject to a forest operation plan referred to in that paragraph by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) from a specified donor prescribed in paragraph (2), item (ii) of that Article who is the decedent, and who submitted the documents referred to in that paragraph to the district director having jurisdiction over the place for tax payment within the period referred to in that paragraph) has, with regard to that specified donated forest subject to a forest operation plan, continuously carried out forest operations, from the expiration of the period of the forest operation plan referred to in paragraph (2) until the return due date pertaining to the inheritance that commences upon the death of that specified donor, based on a forest management plan prescribed in Article 69-5, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation that has received the certification of the mayor of the municipality, etc. prescribed in that item. machine translation, not official **第五項** 新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が平成二十四年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用し、旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者（次項において「特定受贈者」という。）が同日前に贈与により取得をした同条第二項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。 suppl-4241-16/art-41/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-5 The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in paragraph (2), item (i) of that Article acquires by gift on or after January 1, 2012, and the provisions then in force continue to govern gift tax pertaining to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of Article 70-2 of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in paragraph (2), item (i) of that Article (referred to as a "specified donee" in the following paragraph) acquired by gift before that date. machine translation, not official **第六項** 所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第七十条の二第一項又は旧租税特別措置法第七十条の二第一項の規定の適用を受けた特定受贈者が平成二十四年一月一日以後に贈与により取得をする新租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金については、同条の規定は、適用しない。 suppl-4241-16/art-41/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-6 The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation do not apply to funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee who has received the application of the provisions of Article 70-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) or of Article 70-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquires by gift on or after January 1, 2012. machine translation, not official --- ## Cites - suppl-4241-16/art-41/par-1: この条 → 租税特別措置法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-4241-16/art-41 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41 - suppl-4241-16/art-41/par-2: 次項 → 租税特別措置法 附則第四十一条第三項 (Supplementary Provisions, Article 41, paragraph (3)), suppl-4241-16/art-41/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-3 - suppl-4241-16/art-41/par-2: この項 → 租税特別措置法 附則第四十一条第二項 (Supplementary Provisions, Article 41, paragraph (2)), suppl-4241-16/art-41/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-2 - suppl-4241-16/art-41/par-3: 相続税法第二十七条第一項 → e-Gov law 325AC0000000073, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - suppl-4241-16/art-41/par-3: 次項 → 租税特別措置法 附則第四十一条第四項 (Supplementary Provisions, Article 41, paragraph (4)), suppl-4241-16/art-41/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-4 - suppl-4241-16/art-41/par-3: この項 → 租税特別措置法 附則第四十一条第三項 (Supplementary Provisions, Article 41, paragraph (3)), suppl-4241-16/art-41/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-3 - suppl-4241-16/art-41/par-3: 前項 → 租税特別措置法 附則第四十一条第二項 (Supplementary Provisions, Article 41, paragraph (2)), suppl-4241-16/art-41/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-2 - suppl-4241-16/art-41/par-4: 第二項 → 租税特別措置法 附則第四十一条第二項 (Supplementary Provisions, Article 41, paragraph (2)), suppl-4241-16/art-41/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-2 - suppl-4241-16/art-41/par-5: 次項 → 租税特別措置法 附則第四十一条第六項 (Supplementary Provisions, Article 41, paragraph (6)), suppl-4241-16/art-41/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-41/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-6 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四十一条第一項（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-4241-16/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-1 - 租税特別措置法 附則第四十一条第二項（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-4241-16/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-2 - 租税特別措置法 附則第四十一条第三項（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-4241-16/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-3 - 租税特別措置法 附則第四十一条第四項（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-4241-16/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-4 - 租税特別措置法 附則第四十一条第五項（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-4241-16/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-41/par-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-20261007T211206-534, 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