# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十四条 (Supplementary Provisions, Article 74)

- 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: 第七十四条 (Supplementary Provisions, Article 74)（債務処理計画に基づき資産を贈与した場合の課税の特例に関する経過措置） — address `suppl-4281-15/art-74`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-74
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-74
- 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.

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### 第七十四条（債務処理計画に基づき資産を贈与した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Gift of Assets Based on a Debt Workout Plan
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-74</sup>

**第一項**  新租税特別措置法第四十条の三の二第一項（第四号に係る部分に限る。）の規定は、施行日以後の同項の贈与について適用する。
<sup>suppl-4281-15/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-74/par-1</sup>
The provisions of Article 40-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv)) apply to gifts referred to in that paragraph made on or after the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4281-15/art-74/par-1: 新租税特別措置法第四十条の三の二第一項 → 租税特別措置法 第四十条の三の二第一項 (Article 40-3-2, paragraph (1)), art-40-3-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1
- suppl-4281-15/art-74/par-1: 第四号 → 租税特別措置法 第四十条の三の二第一項第四号 (Article 40-3-2, paragraph (1), item (iv)), art-40-3-2/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1/item-4

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## 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-20261007T211206-573, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07