# 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)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4291-4/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-4291-4/art-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/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-4291-4/art-88 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88 **第一項** 新租税特別措置法第六十九条の六から第六十九条の八までの規定は、平成二十九年一月一日以後に相続若しくは遺贈又は贈与により取得する財産に係る相続税又は贈与税について適用する。 suppl-4291-4/art-88/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-1 The provisions of Articles 69-6 through 69-8 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired by inheritance or bequest, or by gift, on or after January 1, 2017. machine translation, not official **第二項** 新租税特別措置法第六十九条の六第一項に規定する特定非常災害発生日（平成二十八年四月一日以後の日に限る。次項において「特定非常災害発生日」という。）前で、かつ、平成二十九年一月一日前に相続又は遺贈（当該相続に係る被相続人からの贈与により取得した財産で相続税法第二十一条の九第三項（租税特別措置法第七十条の二の六第一項又は第七十条の三第一項において準用する場合を含む。）の規定の適用を受けるものに係る贈与を含む。）により財産を取得した者があり、かつ、当該相続又は遺贈に係る相続税法第二十七条第一項の規定により提出すべき申告書の提出期限が当該特定非常災害発生日以後である場合において、その者が当該相続又は遺贈により取得した財産で当該特定非常災害発生日において所有していたもののうちに、新租税特別措置法第六十九条の六第一項に規定する特定土地等又は特定株式等があるときは、当該相続又は遺贈により財産を取得した者は、新租税特別措置法第六十九条の六及び第六十九条の八の規定の適用を受けることができる。 suppl-4291-4/art-88/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-2 In the case where there is a person who acquired property by inheritance or bequest (including a gift relating to property acquired by gift from the decedent relating to that inheritance which is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1) or Article 70-3, paragraph (1) of the Act on Special Measures Concerning Taxation)) before the specified extraordinary Disaster occurrence date prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to a date on or after April 1, 2016; referred to as the "specified extraordinary Disaster occurrence date" in the following paragraph) and before January 1, 2017, and the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance or bequest falls on or after that specified extraordinary Disaster occurrence date, if, among the property that the person acquired by that inheritance or bequest and owned on that specified extraordinary Disaster occurrence date, there is specified land, etc. or specified shares, etc. prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, the person who acquired property by that inheritance or bequest may receive the application of the provisions of Articles 69-6 and 69-8 of the New Act on Special Measures Concerning Taxation. machine translation, not official **第三項** 平成二十八年一月一日から同年十二月三十一日までの間に贈与により取得した財産で特定非常災害発生日において所有していたもののうちに、新租税特別措置法第六十九条の六第一項に規定する特定土地等又は特定株式等がある場合には、当該贈与により財産を取得した者は、新租税特別措置法第六十九条の七及び第六十九条の八の規定の適用を受けることができる。 suppl-4291-4/art-88/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-3 In the case where, among the property acquired by gift during the period from January 1, 2016 to December 31 of that year and owned on the specified extraordinary Disaster occurrence date, there is specified land, etc. or specified shares, etc. prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, the person who acquired property by that gift may receive the application of the provisions of Articles 69-7 and 69-8 of the New Act on Special Measures Concerning Taxation. machine translation, not official **第四項** 新租税特別措置法第七十条の二第八項から第十三項までの規定は、同条第二項第一号に規定する特定受贈者が平成二十九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する。 suppl-4291-4/art-88/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-4 The provisions of Article 70-2, paragraphs (8) through (13) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2017. machine translation, not official **第五項** 平成二十七年一月一日から平成二十八年十二月三十一日までの間に贈与により取得をした旧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係る贈与税について同条第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者は、同年四月一日以後に発生した災害（新租税特別措置法第七十条の二第八項第一号に規定する災害に相当する災害をいう。第八項において同じ。）により、旧租税特別措置法第七十条の二第一項の規定の適用に係る住宅用の家屋の滅失（通常の修繕によっては原状回復が困難な損壊を含む。第八項及び附則第百四条第二項において同じ。）により当該住宅用の家屋を居住の用に供することができなくなった場合、旧租税特別措置法第七十条の二第一項各号に規定する期限までに当該住宅用の家屋の新築、取得若しくは同条第二項第四号に規定する増改築等ができなかった場合、当該期限までに当該住宅用の家屋を居住の用に供することができなかった場合又は同条第四項各号に規定する期限までに当該住宅用の家屋を居住の用に供することができなかった場合には、新租税特別措置法第七十条の二第八項から第十一項までの規定の適用を受けることができる。 suppl-4291-4/art-88/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-5 A specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article with regard to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article acquired by gift during the period from January 1, 2015 to December 31, 2016 may receive the application of the provisions of Article 70-2, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation in the case where, due to a disaster that occurred on or after April 1, 2016 (meaning a disaster equivalent to a disaster prescribed in Article 70-2, paragraph (8), item (i) of the New Act on Special Measures Concerning Taxation; the same applies in paragraph (8)), the specified donee has become unable to use the house for residential use to which the provisions of Article 70-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply as a residence because of the loss of that house for residential use (including damage that makes restoration to its original state difficult through ordinary repairs; the same applies in paragraph (8) and Article 104, paragraph (2) of the Supplementary Provisions), in the case where the specified donee was unable to newly build or acquire that house for residential use, or to carry out the extension, rebuilding, etc. prescribed in paragraph (2), item (iv) of that Article, by the deadline prescribed in the items of Article 70-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where the specified donee was unable to use that house for residential use as a residence by that deadline, or in the case where the specified donee was unable to use that house for residential use as a residence by the deadline prescribed in the items of paragraph (4) of that Article. machine translation, not official **第六項** 新租税特別措置法第七十条の二の二第七項の規定は、平成二十九年六月一日以後に同項に規定する領収書等の提出又は提供をする場合について適用する。 suppl-4291-4/art-88/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-6 The provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to cases where the receipts, etc. prescribed in that paragraph are submitted or provided on or after June 1, 2017. machine translation, not official **第七項** 新租税特別措置法第七十条の三第八項から第十一項までの規定は、同条第三項第一号に規定する特定受贈者が平成二十九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する。 suppl-4291-4/art-88/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-7 The provisions of Article 70-3, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2017. machine translation, not official **第八項** 平成二十七年一月一日から平成二十八年十二月三十一日までの間に贈与により取得をした旧租税特別措置法第七十条の三第三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同条第一項の規定の適用を受けた同条第三項第一号に規定する特定受贈者は、同年四月一日以後に発生した災害により、同条第一項の規定の適用に係る住宅用の家屋の滅失により当該住宅用の家屋を居住の用に供することができなくなった場合、同項各号に規定する期限までに当該住宅用の家屋の新築、取得若しくは同条第三項第四号に規定する増改築等ができなかった場合、当該期限までに当該住宅用の家屋を居住の用に供することができなかった場合又は同条第四項各号に規定する期限までに当該住宅用の家屋を居住の用に供することができなかった場合には、新租税特別措置法第七十条の三第八項から第十一項までの規定の適用を受けることができる。 suppl-4291-4/art-88/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-8 A specified donee prescribed in Article 70-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article with regard to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article acquired by gift during the period from January 1, 2015 to December 31, 2016, in the case where, due to a disaster that occurred on or after April 1, 2016, the specified donee has become unable to use the house for residential use to which the provisions of paragraph (1) of that Article apply as a residence because of the loss of that house for residential use, in the case where the specified donee was unable to newly build or acquire that house for residential use, or to carry out the extension, rebuilding, etc. prescribed in paragraph (3), item (iv) of that Article, by the deadline prescribed in the items of paragraph (1) of that Article, in the case where the specified donee was unable to use that house for residential use as a residence by that deadline, or in the case where the specified donee was unable to use that house for residential use as a residence by the deadline prescribed in the items of paragraph (4) of that Article, may receive the application of the provisions of Article 70-3, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation. machine translation, not official **第九項** 新租税特別措置法第七十条の六の四の規定は、施行日以後に相続又は遺贈により取得をする同条第二項第三号に規定する特例施業対象山林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をした旧租税特別措置法第七十条の六の四第二項第三号に規定する特例施業対象山林に係る相続税については、なお従前の例による。 suppl-4291-4/art-88/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-9 The provisions of Article 70-6-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special forest subject to forestry operations prescribed in paragraph (2), item (iii) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on special forest subject to forestry operations prescribed in Article 70-6-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date. machine translation, not official **第十項** 新租税特別措置法第七十条の七の規定は、平成二十九年一月一日以後に贈与により取得をする同条第二項第二号に規定する非上場株式等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贈与税については、なお従前の例による。 suppl-4291-4/art-88/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-10 The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by gift on or after January 1, 2017, and the provisions then in force continue to govern 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 acquired by gift before that date. machine translation, not official **第十一項** 次に掲げる者は、新租税特別措置法第七十条の七第二項第三号に規定する経営承継受贈者とみなして、同条第三十項から第三十四項までの規定を適用する。この場合において、当該経営承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。 suppl-4291-4/art-88/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11 The provisions of paragraphs (30) through (34) of Article 70-7 of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor donees prescribed in paragraph (2), item (iii) of that Article. In this case, necessary matters concerning the application of those provisions with regard to those successor donees are specified by Cabinet Order. machine translation, not official **一** 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（以下この条において「平成二十二年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者 suppl-4291-4/art-88/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-1 a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (referred to as the "2010 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **二** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）第十七条の規定による改正前の租税特別措置法（以下この条において「平成二十三年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者 suppl-4291-4/art-88/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-2 a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011) (referred to as the "2011 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **三** 所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法（以下この条において「平成二十五年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者 suppl-4291-4/art-88/par-11/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-3 a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (referred to as the "2013 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **四** 所得税法等の一部を改正する法律（平成二十七年法律第九号）第八条の規定による改正前の租税特別措置法（以下この条において「平成二十七年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者 suppl-4291-4/art-88/par-11/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-4 a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the "2015 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **五** 旧租税特別措置法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者 suppl-4291-4/art-88/par-11/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-5 a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation to whom the provisions of paragraph (1) of that Article apply. machine translation, not official **第十二項** 前項の規定により適用する新租税特別措置法第七十条の七第三十項から第三十四項までの規定は、次に掲げる会社が、平成二十八年四月一日以後に発生した同条第三十一項に規定する災害等により同条第三十項各号に掲げる場合に該当することとなった場合について適用する。 suppl-4291-4/art-88/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12 The provisions of Article 70-7, paragraphs (30) through (34) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of paragraph (30) of that Article due to a disaster, etc. prescribed in paragraph (31) of that Article that occurred on or after April 1, 2016: machine translation, not official **一** 前項第一号に掲げる経営承継受贈者が有する平成二十二年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社 suppl-4291-4/art-88/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-1 the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2010 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (i) of the preceding paragraph; machine translation, not official **二** 前項第二号に掲げる経営承継受贈者が有する平成二十三年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社 suppl-4291-4/art-88/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-2 the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2011 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (ii) of the preceding paragraph; machine translation, not official **三** 前項第三号に掲げる経営承継受贈者が有する平成二十五年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社 suppl-4291-4/art-88/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-3 the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2013 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (iii) of the preceding paragraph; machine translation, not official **四** 前項第四号に掲げる経営承継受贈者が有する平成二十七年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社 suppl-4291-4/art-88/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-4 the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2015 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (iv) of the preceding paragraph; machine translation, not official **五** 前項第五号に掲げる経営承継受贈者が有する旧租税特別措置法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社 suppl-4291-4/art-88/par-12/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-5 the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (v) of the preceding paragraph. machine translation, not official **第十三項** 新租税特別措置法第七十条の七の二の規定は、平成二十九年一月一日以後に相続又は遺贈により取得をする同条第二項第二号に規定する非上場株式等に係る相続税について適用し、同日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の七の二第二項第二号に規定する非上場株式等に係る相続税については、なお従前の例による。 suppl-4291-4/art-88/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-13 The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by inheritance or bequest on or after January 1, 2017, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date. machine translation, not official **第十四項** 次に掲げる者は、新租税特別措置法第七十条の七の二第二項第三号に規定する経営承継相続人等とみなして、同条第三十一項から第三十四項まで及び第三十九項の規定を適用する。この場合において、当該経営承継相続人等に係るこれらの規定の適用に関し必要な事項は、政令で定める。 suppl-4291-4/art-88/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14 The provisions of paragraphs (31) through (34) and paragraph (39) of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor heirs, etc. prescribed in paragraph (2), item (iii) of that Article. In this case, necessary matters concerning the application of those provisions with regard to those successor heirs, etc. are specified by Cabinet Order. machine translation, not official **一** 平成二十二年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等 suppl-4291-4/art-88/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-1 a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2010 Former Act to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **二** 平成二十三年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等 suppl-4291-4/art-88/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-2 a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2011 Former Act to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **三** 平成二十五年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等 suppl-4291-4/art-88/par-14/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-3 a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2013 Former Act to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **四** 平成二十七年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等 suppl-4291-4/art-88/par-14/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-4 a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2015 Former Act to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **五** 旧租税特別措置法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等 suppl-4291-4/art-88/par-14/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-5 a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation to whom the provisions of paragraph (1) of that Article apply. machine translation, not official **第十五項** 前項の規定により適用する新租税特別措置法第七十条の七の二第三十一項から第三十四項まで及び第三十九項の規定は、次に掲げる会社が、平成二十八年四月一日以後に発生した同条第三十二項に規定する災害等により同条第三十一項各号に掲げる場合に該当することとなった場合について適用する。 suppl-4291-4/art-88/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15 The provisions of Article 70-7-2, paragraphs (31) through (34) and paragraph (39) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of paragraph (31) of that Article due to a disaster, etc. prescribed in paragraph (32) of that Article that occurred on or after April 1, 2016: machine translation, not official **一** 前項第一号に掲げる経営承継相続人等が有する平成二十二年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社 suppl-4291-4/art-88/par-15/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-1 the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2010 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (i) of the preceding paragraph; machine translation, not official **二** 前項第二号に掲げる経営承継相続人等が有する平成二十三年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社 suppl-4291-4/art-88/par-15/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-2 the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2011 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (ii) of the preceding paragraph; machine translation, not official **三** 前項第三号に掲げる経営承継相続人等が有する平成二十五年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社 suppl-4291-4/art-88/par-15/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-3 the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2013 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (iii) of the preceding paragraph; machine translation, not official **四** 前項第四号に掲げる経営承継相続人等が有する平成二十七年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社 suppl-4291-4/art-88/par-15/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-4 the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2015 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (iv) of the preceding paragraph; machine translation, not official **五** 前項第五号に掲げる経営承継相続人等が有する旧租税特別措置法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社 suppl-4291-4/art-88/par-15/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-5 the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (v) of the preceding paragraph. machine translation, not official **第十六項** 新租税特別措置法第七十条の七の四の規定は、平成二十九年一月一日以後に新租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する特例受贈非上場株式等に係る相続税について適用し、同日前に旧租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされた同条第一項に規定する特例受贈非上場株式等に係る相続税については、なお従前の例による。 suppl-4291-4/art-88/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-16 The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of that Article on or after January 1, 2017, and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were deemed to have been acquired by inheritance or bequest pursuant to the provisions of that Article before that date. machine translation, not official **第十七項** 次に掲げる者は、新租税特別措置法第七十条の七の四第二項第三号に規定する経営相続承継受贈者とみなして、同条第十六項において準用する新租税特別措置法第七十条の七の二第三十一項及び第三十二項並びに新租税特別措置法第七十条の七の四第十七項において準用する新租税特別措置法第七十条の七の二第三十三項及び第三十四項の規定を適用する。この場合において、当該経営相続承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。 suppl-4291-4/art-88/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17 The provisions of Article 70-7-2, paragraphs (31) and (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation and Article 70-7-2, paragraphs (33) and (34) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (17) of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation. In this case, necessary matters concerning the application of those provisions with regard to those successor donees for inheritance are specified by Cabinet Order. machine translation, not official **一** 平成二十二年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者 suppl-4291-4/art-88/par-17/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-1 a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2010 Former Act to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **二** 平成二十三年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者 suppl-4291-4/art-88/par-17/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-2 a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2011 Former Act to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **三** 平成二十五年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者 suppl-4291-4/art-88/par-17/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-3 a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2013 Former Act to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **四** 平成二十七年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者 suppl-4291-4/art-88/par-17/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-4 a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2015 Former Act to whom the provisions of paragraph (1) of that Article apply; machine translation, not official **五** 旧租税特別措置法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者 suppl-4291-4/art-88/par-17/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-5 a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation to whom the provisions of paragraph (1) of that Article apply. machine translation, not official **第十八項** 前項の規定により適用する新租税特別措置法第七十条の七の四第十六項において準用する新租税特別措置法第七十条の七の二第三十一項及び第三十二項並びに新租税特別措置法第七十条の七の四第十七項において準用する新租税特別措置法第七十条の七の二第三十三項及び第三十四項の規定は、次に掲げる会社が、平成二十八年四月一日以後に発生した新租税特別措置法第七十条の七の四第十六項において準用する新租税特別措置法第七十条の七の二第三十二項に規定する災害等により新租税特別措置法第七十条の七の四第十六項において準用する新租税特別措置法第七十条の七の二第三十一項各号に掲げる場合に該当することとなった場合について適用する。 suppl-4291-4/art-88/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18 The provisions of Article 70-7-2, paragraphs (31) and (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation and Article 70-7-2, paragraphs (33) and (34) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (17) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of Article 70-7-2, paragraph (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation due to a disaster, etc. prescribed in Article 70-7-2, paragraph (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation that occurred on or after April 1, 2016: machine translation, not official **一** 前項第一号に掲げる経営相続承継受贈者が有する平成二十二年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社 suppl-4291-4/art-88/par-18/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-1 the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2010 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (i) of the preceding paragraph; machine translation, not official **二** 前項第二号に掲げる経営相続承継受贈者が有する平成二十三年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社 suppl-4291-4/art-88/par-18/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-2 the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2011 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (ii) of the preceding paragraph; machine translation, not official **三** 前項第三号に掲げる経営相続承継受贈者が有する平成二十五年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社 suppl-4291-4/art-88/par-18/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-3 the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2013 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (iii) of the preceding paragraph; machine translation, not official **四** 前項第四号に掲げる経営相続承継受贈者が有する平成二十七年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社 suppl-4291-4/art-88/par-18/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-4 the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2015 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (iv) of the preceding paragraph; machine translation, not official **五** 前項第五号に掲げる経営相続承継受贈者が有する旧租税特別措置法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社 suppl-4291-4/art-88/par-18/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-5 the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (v) of the preceding paragraph. machine translation, not official **第十九項** 新租税特別措置法第七十条の七の十の規定は、附則第一条第十五号に定める日以後に新租税特別措置法第七十条の七の十第一項に規定する認定医療法人が受ける同項の経済的利益に係る贈与税について適用する。 suppl-4291-4/art-88/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-19 The provisions of Article 70-7-10 of the New Act on Special Measures Concerning Taxation apply to gift tax on the economic benefit referred to in paragraph (1) of that Article received by a certified medical care corporation prescribed in Article 70-7-10, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xv) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4291-4/art-88/par-1: 新租税特別措置法第六十九条の六から第六十九条の八まで → 租税特別措置法 第六十九条の六 (Article 69-6), art-69-6 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6 · https://japanlaw.org/l/332AC0000000026/art-69-6 - suppl-4291-4/art-88/par-1: 新租税特別措置法第六十九条の六から第六十九条の八まで → 租税特別措置法 第六十九条の八 (Article 69-8), art-69-8 — https://japanlaw.org/en/special-taxation-measures-act/art-69-8 · https://japanlaw.org/l/332AC0000000026/art-69-8 - suppl-4291-4/art-88/par-1: 新租税特別措置法第六十九条の六から第六十九条の八まで → 租税特別措置法 第六十九条の七 (Article 69-7), art-69-7 — https://japanlaw.org/en/special-taxation-measures-act/art-69-7 · https://japanlaw.org/l/332AC0000000026/art-69-7 - suppl-4291-4/art-88/par-2: 相続税法第二十一条の九第三項 → e-Gov law 325AC0000000073, 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — not held in this collection - suppl-4291-4/art-88/par-2: 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-4291-4/art-88/par-2: 新租税特別措置法第六十九条の六 → 租税特別措置法 第六十九条の六 (Article 69-6), art-69-6 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6 · https://japanlaw.org/l/332AC0000000026/art-69-6 - suppl-4291-4/art-88/par-2: 第六十九条の八 → 租税特別措置法 第六十九条の八 (Article 69-8), art-69-8 — https://japanlaw.org/en/special-taxation-measures-act/art-69-8 · https://japanlaw.org/l/332AC0000000026/art-69-8 - suppl-4291-4/art-88/par-2: 新租税特別措置法第六十九条の六第一項 → 租税特別措置法 第六十九条の六第一項 (Article 69-6, paragraph (1)), art-69-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 - suppl-4291-4/art-88/par-2: 次項 → 租税特別措置法 附則第八十八条第三項 (Supplementary Provisions, Article 88, paragraph (3)), suppl-4291-4/art-88/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-3 - suppl-4291-4/art-88/par-2: 第七十条の三第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1 - suppl-4291-4/art-88/par-2: 租税特別措置法第七十条の二の六第一項 → 租税特別措置法 第七十条の二の六第一項 (Article 70-2-6, paragraph (1)), art-70-2-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-1 - suppl-4291-4/art-88/par-3: 第六十九条の八 → 租税特別措置法 第六十九条の八 (Article 69-8), art-69-8 — https://japanlaw.org/en/special-taxation-measures-act/art-69-8 · https://japanlaw.org/l/332AC0000000026/art-69-8 - suppl-4291-4/art-88/par-3: 新租税特別措置法第六十九条の六第一項 → 租税特別措置法 第六十九条の六第一項 (Article 69-6, paragraph (1)), art-69-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1 - suppl-4291-4/art-88/par-3: 新租税特別措置法第六十九条の七 → 租税特別措置法 第六十九条の七 (Article 69-7), art-69-7 — https://japanlaw.org/en/special-taxation-measures-act/art-69-7 · https://japanlaw.org/l/332AC0000000026/art-69-7 - suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第十項 (Article 70-2, paragraph (10)), art-70-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-10 - suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第十二項 (Article 70-2, paragraph (12)), art-70-2/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-12 - suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第十三項 (Article 70-2, paragraph (13)), art-70-2/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-13 - suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第九項 (Article 70-2, paragraph (9)), art-70-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-9 - suppl-4291-4/art-88/par-4: 同条第二項第一号 → 租税特別措置法 第七十条の二第二項第一号 (Article 70-2, paragraph (2), item (i)), art-70-2/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-1 - suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第八項 (Article 70-2, paragraph (8)), art-70-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8 - suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第十一項 (Article 70-2, paragraph (11)), art-70-2/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-11 - suppl-4291-4/art-88/par-4: 同項第五号 → 租税特別措置法 第七十条の二第二項第五号 (Article 70-2, paragraph (2), item (v)), art-70-2/par-2/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-5 - suppl-4291-4/art-88/par-5: 新租税特別措置法第七十条の二第八項から第十一項まで → 租税特別措置法 第七十条の二第十項 (Article 70-2, paragraph (10)), art-70-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-10 - suppl-4291-4/art-88/par-5: 新租税特別措置法第七十条の二第八項から第十一項まで → 租税特別措置法 第七十条の二第九項 (Article 70-2, paragraph (9)), art-70-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-9 - suppl-4291-4/art-88/par-5: 第八項 → 租税特別措置法 附則第八十八条第八項 (Supplementary Provisions, Article 88, paragraph (8)), suppl-4291-4/art-88/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-8 - suppl-4291-4/art-88/par-5: 新租税特別措置法第七十条の二第八項から第十一項まで → 租税特別措置法 第七十条の二第八項 (Article 70-2, paragraph (8)), art-70-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8 - suppl-4291-4/art-88/par-5: 新租税特別措置法第七十条の二第八項から第十一項まで → 租税特別措置法 第七十条の二第十一項 (Article 70-2, paragraph (11)), art-70-2/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-11 - suppl-4291-4/art-88/par-5: 新租税特別措置法第七十条の二第八項第一号 → 租税特別措置法 第七十条の二第八項第一号 (Article 70-2, paragraph (8), item (i)), art-70-2/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8/item-1 - suppl-4291-4/art-88/par-6: 新租税特別措置法第七十条の二の二第七項 → 租税特別措置法 第七十条の二の二第九項 (Article 70-2-2, paragraph (9)), art-70-2-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-9 - suppl-4291-4/art-88/par-7: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第十項 (Article 70-3, paragraph (10)), art-70-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10 - suppl-4291-4/art-88/par-7: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第八項 (Article 70-3, paragraph (8)), art-70-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8 - suppl-4291-4/art-88/par-7: 同項第五号 → 租税特別措置法 第七十条の三第三項第五号 (Article 70-3, paragraph (3), item (v)), art-70-3/par-3/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5 - suppl-4291-4/art-88/par-7: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第九項 (Article 70-3, paragraph (9)), art-70-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9 - suppl-4291-4/art-88/par-7: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第十一項 (Article 70-3, paragraph (11)), art-70-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11 - suppl-4291-4/art-88/par-7: 同条第三項第一号 → 租税特別措置法 第七十条の三第三項第一号 (Article 70-3, paragraph (3), item (i)), art-70-3/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1 - suppl-4291-4/art-88/par-8: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第十項 (Article 70-3, paragraph (10)), art-70-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10 - suppl-4291-4/art-88/par-8: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第八項 (Article 70-3, paragraph (8)), art-70-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8 - suppl-4291-4/art-88/par-8: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第九項 (Article 70-3, paragraph (9)), art-70-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9 - suppl-4291-4/art-88/par-8: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第十一項 (Article 70-3, paragraph (11)), art-70-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11 - suppl-4291-4/art-88/par-9: 新租税特別措置法第七十条の六の四 → 租税特別措置法 第七十条の六の六 (Article 70-6-6), art-70-6-6 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-6 - suppl-4291-4/art-88/par-9: 同条第二項第三号 → 租税特別措置法 第七十条の六の六第二項第三号 (Article 70-6-6, paragraph (2), item (iii)), art-70-6-6/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-3 - suppl-4291-4/art-88/par-10: 同条第二項第二号 → 租税特別措置法 第七十条の七第二項第二号 (Article 70-7, paragraph (2), item (ii)), art-70-7/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-2 - suppl-4291-4/art-88/par-10: 新租税特別措置法第七十条の七 → 租税特別措置法 第七十条の七 (Article 70-7), art-70-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7 · https://japanlaw.org/l/332AC0000000026/art-70-7 - suppl-4291-4/art-88/par-11: 同条第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十項 (Article 70-7, paragraph (30)), art-70-7/par-30 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30 - suppl-4291-4/art-88/par-11: 同条第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十四項 (Article 70-7, paragraph (34)), art-70-7/par-34 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-34 - suppl-4291-4/art-88/par-11: 同条第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十三項 (Article 70-7, paragraph (33)), art-70-7/par-33 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-33 - suppl-4291-4/art-88/par-11: 新租税特別措置法第七十条の七第二項第三号 → 租税特別措置法 第七十条の七第二項第三号 (Article 70-7, paragraph (2), item (iii)), art-70-7/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3 - suppl-4291-4/art-88/par-11: 同条第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十二項 (Article 70-7, paragraph (32)), art-70-7/par-32 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-32 - suppl-4291-4/art-88/par-11: 同条第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十一項 (Article 70-7, paragraph (31)), art-70-7/par-31 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-31 - suppl-4291-4/art-88/par-11/item-1: この条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4291-4/art-88 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88 - suppl-4291-4/art-88/par-11/item-2: この条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4291-4/art-88 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88 - suppl-4291-4/art-88/par-11/item-3: この条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4291-4/art-88 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88 - suppl-4291-4/art-88/par-11/item-4: 所得税法等の一部を改正する法律（平成二十七年法律第九号）第八条 → e-Gov law 427AC0000000009, 第八条 (Article 8), art-8 — not held in this collection - suppl-4291-4/art-88/par-11/item-4: この条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4291-4/art-88 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88 - suppl-4291-4/art-88/par-12: 新租税特別措置法第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十項 (Article 70-7, paragraph (30)), art-70-7/par-30 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30 - suppl-4291-4/art-88/par-12: 新租税特別措置法第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十四項 (Article 70-7, paragraph (34)), art-70-7/par-34 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-34 - suppl-4291-4/art-88/par-12: 前項 → 租税特別措置法 附則第八十八条第十一項 (Supplementary Provisions, Article 88, paragraph (11)), suppl-4291-4/art-88/par-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11 - suppl-4291-4/art-88/par-12: 新租税特別措置法第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十三項 (Article 70-7, paragraph (33)), art-70-7/par-33 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-33 - suppl-4291-4/art-88/par-12: 新租税特別措置法第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十二項 (Article 70-7, paragraph (32)), art-70-7/par-32 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-32 - suppl-4291-4/art-88/par-12: 新租税特別措置法第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十一項 (Article 70-7, paragraph (31)), art-70-7/par-31 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-31 - suppl-4291-4/art-88/par-12/item-1: 前項第一号 → 租税特別措置法 附則第八十八条第十一項第一号 (Supplementary Provisions, Article 88, paragraph (11), item (i)), suppl-4291-4/art-88/par-11/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-1 - suppl-4291-4/art-88/par-12/item-2: 前項第二号 → 租税特別措置法 附則第八十八条第十一項第二号 (Supplementary Provisions, Article 88, paragraph (11), item (ii)), suppl-4291-4/art-88/par-11/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-2 - suppl-4291-4/art-88/par-12/item-3: 前項第三号 → 租税特別措置法 附則第八十八条第十一項第三号 (Supplementary Provisions, Article 88, paragraph (11), item (iii)), suppl-4291-4/art-88/par-11/item-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-3 - suppl-4291-4/art-88/par-12/item-4: 前項第四号 → 租税特別措置法 附則第八十八条第十一項第四号 (Supplementary Provisions, Article 88, paragraph (11), item (iv)), suppl-4291-4/art-88/par-11/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-4 - suppl-4291-4/art-88/par-12/item-5: 前項第五号 → 租税特別措置法 附則第八十八条第十一項第五号 (Supplementary Provisions, Article 88, paragraph (11), item (v)), suppl-4291-4/art-88/par-11/item-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-5 - suppl-4291-4/art-88/par-13: 新租税特別措置法第七十条の七の二 → 租税特別措置法 第七十条の七の二 (Article 70-7-2), art-70-7-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2 - suppl-4291-4/art-88/par-13: 同条第二項第二号 → 租税特別措置法 第七十条の七の二第二項第二号 (Article 70-7-2, paragraph (2), item (ii)), art-70-7-2/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-2 - suppl-4291-4/art-88/par-14: 同条第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十一項 (Article 70-7-2, paragraph (31)), art-70-7-2/par-31 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31 - suppl-4291-4/art-88/par-14: 同条第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十二項 (Article 70-7-2, paragraph (32)), art-70-7-2/par-32 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32 - suppl-4291-4/art-88/par-14: 新租税特別措置法第七十条の七の二第二項第三号 → 租税特別措置法 第七十条の七の二第二項第三号 (Article 70-7-2, paragraph (2), item (iii)), art-70-7-2/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3 - suppl-4291-4/art-88/par-14: 同条第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十三項 (Article 70-7-2, paragraph (33)), art-70-7-2/par-33 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33 - suppl-4291-4/art-88/par-14: 同条第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十四項 (Article 70-7-2, paragraph (34)), art-70-7-2/par-34 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-34 - suppl-4291-4/art-88/par-14: 第三十九項 → 租税特別措置法 第七十条の七の二第三十九項 (Article 70-7-2, paragraph (39)), art-70-7-2/par-39 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-39 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-39 - suppl-4291-4/art-88/par-15: 新租税特別措置法第七十条の七の二第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十一項 (Article 70-7-2, paragraph (31)), art-70-7-2/par-31 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31 - suppl-4291-4/art-88/par-15: 新租税特別措置法第七十条の七の二第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十二項 (Article 70-7-2, paragraph (32)), art-70-7-2/par-32 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32 - suppl-4291-4/art-88/par-15: 新租税特別措置法第七十条の七の二第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十三項 (Article 70-7-2, paragraph (33)), art-70-7-2/par-33 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33 - suppl-4291-4/art-88/par-15: 新租税特別措置法第七十条の七の二第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十四項 (Article 70-7-2, paragraph (34)), art-70-7-2/par-34 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-34 - suppl-4291-4/art-88/par-15: 第三十九項 → 租税特別措置法 第七十条の七の二第三十九項 (Article 70-7-2, paragraph (39)), art-70-7-2/par-39 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-39 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-39 - suppl-4291-4/art-88/par-15: 前項 → 租税特別措置法 附則第八十八条第十四項 (Supplementary Provisions, Article 88, paragraph (14)), suppl-4291-4/art-88/par-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14 - suppl-4291-4/art-88/par-15/item-1: 前項第一号 → 租税特別措置法 附則第八十八条第十四項第一号 (Supplementary Provisions, Article 88, paragraph (14), item (i)), suppl-4291-4/art-88/par-14/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-1 - suppl-4291-4/art-88/par-15/item-2: 前項第二号 → 租税特別措置法 附則第八十八条第十四項第二号 (Supplementary Provisions, Article 88, paragraph (14), item (ii)), suppl-4291-4/art-88/par-14/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-2 - suppl-4291-4/art-88/par-15/item-3: 前項第三号 → 租税特別措置法 附則第八十八条第十四項第三号 (Supplementary Provisions, Article 88, paragraph (14), item (iii)), suppl-4291-4/art-88/par-14/item-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-3 - suppl-4291-4/art-88/par-15/item-4: 前項第四号 → 租税特別措置法 附則第八十八条第十四項第四号 (Supplementary Provisions, Article 88, paragraph (14), item (iv)), suppl-4291-4/art-88/par-14/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-4 - suppl-4291-4/art-88/par-15/item-5: 前項第五号 → 租税特別措置法 附則第八十八条第十四項第五号 (Supplementary Provisions, Article 88, paragraph (14), item (v)), suppl-4291-4/art-88/par-14/item-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-5 - suppl-4291-4/art-88/par-16: 同条第一項 → 租税特別措置法 第七十条の七の三第一項 (Article 70-7-3, paragraph (1)), art-70-7-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-1 - suppl-4291-4/art-88/par-16: 新租税特別措置法第七十条の七の四 → 租税特別措置法 第七十条の七の四 (Article 70-7-4), art-70-7-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4 - suppl-4291-4/art-88/par-16: 新租税特別措置法第七十条の七の三 → 租税特別措置法 第七十条の七の三 (Article 70-7-3), art-70-7-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-3 - suppl-4291-4/art-88/par-17: 新租税特別措置法第七十条の七の二第三十一項 → 租税特別措置法 第七十条の七の二第三十一項 (Article 70-7-2, paragraph (31)), art-70-7-2/par-31 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31 - suppl-4291-4/art-88/par-17: 第三十二項 → 租税特別措置法 第七十条の七の二第三十二項 (Article 70-7-2, paragraph (32)), art-70-7-2/par-32 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32 - suppl-4291-4/art-88/par-17: 新租税特別措置法第七十条の七の四第二項第三号 → 租税特別措置法 第七十条の七の四第二項第三号 (Article 70-7-4, paragraph (2), item (iii)), art-70-7-4/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3 - suppl-4291-4/art-88/par-17: 新租税特別措置法第七十条の七の二第三十三項 → 租税特別措置法 第七十条の七の二第三十三項 (Article 70-7-2, paragraph (33)), art-70-7-2/par-33 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33 - suppl-4291-4/art-88/par-17: 新租税特別措置法第七十条の七の四第十七項 → 租税特別措置法 第七十条の七の四第十七項 (Article 70-7-4, paragraph (17)), art-70-7-4/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-17 - suppl-4291-4/art-88/par-17: 第三十四項 → 租税特別措置法 第七十条の七の二第三十四項 (Article 70-7-2, paragraph (34)), art-70-7-2/par-34 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-34 - suppl-4291-4/art-88/par-17: 同条第十六項 → 租税特別措置法 第七十条の七の四第十六項 (Article 70-7-4, paragraph (16)), art-70-7-4/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-16 - suppl-4291-4/art-88/par-18: 新租税特別措置法第七十条の七の二第三十一項 → 租税特別措置法 第七十条の七の二第三十一項 (Article 70-7-2, paragraph (31)), art-70-7-2/par-31 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31 - suppl-4291-4/art-88/par-18: 第三十二項 → 租税特別措置法 第七十条の七の二第三十二項 (Article 70-7-2, paragraph (32)), art-70-7-2/par-32 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32 - suppl-4291-4/art-88/par-18: 新租税特別措置法第七十条の七の二第三十三項 → 租税特別措置法 第七十条の七の二第三十三項 (Article 70-7-2, paragraph (33)), art-70-7-2/par-33 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33 - suppl-4291-4/art-88/par-18: 新租税特別措置法第七十条の七の四第十七項 → 租税特別措置法 第七十条の七の四第十七項 (Article 70-7-4, paragraph (17)), art-70-7-4/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-17 - suppl-4291-4/art-88/par-18: 第三十四項 → 租税特別措置法 第七十条の七の二第三十四項 (Article 70-7-2, paragraph (34)), art-70-7-2/par-34 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-34 - suppl-4291-4/art-88/par-18: 前項 → 租税特別措置法 附則第八十八条第十七項 (Supplementary Provisions, Article 88, paragraph (17)), suppl-4291-4/art-88/par-17 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17 - suppl-4291-4/art-88/par-18: 新租税特別措置法第七十条の七の四第十六項 → 租税特別措置法 第七十条の七の四第十六項 (Article 70-7-4, paragraph (16)), art-70-7-4/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-16 - suppl-4291-4/art-88/par-18/item-1: 前項第一号 → 租税特別措置法 附則第八十八条第十七項第一号 (Supplementary Provisions, Article 88, paragraph (17), item (i)), suppl-4291-4/art-88/par-17/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-1 - suppl-4291-4/art-88/par-18/item-2: 前項第二号 → 租税特別措置法 附則第八十八条第十七項第二号 (Supplementary Provisions, Article 88, paragraph (17), item (ii)), suppl-4291-4/art-88/par-17/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-2 - suppl-4291-4/art-88/par-18/item-3: 前項第三号 → 租税特別措置法 附則第八十八条第十七項第三号 (Supplementary Provisions, Article 88, paragraph (17), item (iii)), suppl-4291-4/art-88/par-17/item-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-3 - suppl-4291-4/art-88/par-18/item-4: 前項第四号 → 租税特別措置法 附則第八十八条第十七項第四号 (Supplementary Provisions, Article 88, paragraph (17), item (iv)), suppl-4291-4/art-88/par-17/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-4 - suppl-4291-4/art-88/par-18/item-5: 前項第五号 → 租税特別措置法 附則第八十八条第十七項第五号 (Supplementary Provisions, Article 88, paragraph (17), item (v)), suppl-4291-4/art-88/par-17/item-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-5 - suppl-4291-4/art-88/par-19: 新租税特別措置法第七十条の七の十第一項 → 租税特別措置法 第七十条の七の十四第一項 (Article 70-7-14, paragraph (1)), art-70-7-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1 - suppl-4291-4/art-88/par-19: 新租税特別措置法第七十条の七の十 → 租税特別措置法 第七十条の七の十四 (Article 70-7-14), art-70-7-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-14 - suppl-4291-4/art-88/par-19: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4291-4/art-1/par-1/item-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-15 ## Cited by 26 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二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-2 - 租税特別措置法 附則第一条第一項第十五号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-15 - 租税特別措置法 附則第八十八条第二項（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-4291-4/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-2 - 租税特別措置法 附則第八十八条第五項（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-4291-4/art-88/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-5 - 租税特別措置法 附則第八十八条第十一項第一号（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-4291-4/art-88/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-1 - 租税特別措置法 附則第八十八条第十一項第二号（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-4291-4/art-88/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-2 - 租税特別措置法 附則第八十八条第十一項第三号（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-4291-4/art-88/par-11/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-3 - 租税特別措置法 附則第八十八条第十一項第四号（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-4291-4/art-88/par-11/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-4 - 租税特別措置法 附則第八十八条第十二項（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-4291-4/art-88/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12 - 租税特別措置法 附則第八十八条第十二項第一号（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-4291-4/art-88/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-1 - 租税特別措置法 附則第八十八条第十二項第二号（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-4291-4/art-88/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-2 - 租税特別措置法 附則第八十八条第十二項第三号（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-4291-4/art-88/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-3 - 租税特別措置法 附則第八十八条第十二項第四号（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-4291-4/art-88/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-4 - 租税特別措置法 附則第八十八条第十二項第五号（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-4291-4/art-88/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-5 - 租税特別措置法 附則第八十八条第十五項（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-4291-4/art-88/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15 - 租税特別措置法 附則第八十八条第十五項第一号（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-4291-4/art-88/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-1 - 租税特別措置法 附則第八十八条第十五項第二号（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-4291-4/art-88/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-2 - 租税特別措置法 附則第八十八条第十五項第三号（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-4291-4/art-88/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-3 - 租税特別措置法 附則第八十八条第十五項第四号（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-4291-4/art-88/par-15/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-4 - 租税特別措置法 附則第八十八条第十五項第五号（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-4291-4/art-88/par-15/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-5 - 租税特別措置法 附則第八十八条第十八項（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-4291-4/art-88/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18 - 租税特別措置法 附則第八十八条第十八項第一号（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-4291-4/art-88/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-1 - 租税特別措置法 附則第八十八条第十八項第二号（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-4291-4/art-88/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-2 - 租税特別措置法 附則第八十八条第十八項第三号（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-4291-4/art-88/par-18/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-3 - 租税特別措置法 附則第八十八条第十八項第四号（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-4291-4/art-88/par-18/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-4 - 租税特別措置法 附則第八十八条第十八項第五号（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-4291-4/art-88/par-18/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-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-20261007T211206-588, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-589, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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