# 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)（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-4311-6/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-4311-6/art-41
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/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（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-4311-6/art-41 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-41</sup>

**第一項**  新租税特別措置法第四十条の三の二第一項の規定は、同項の個人が施行日以後に行う同項の贈与について適用し、旧租税特別措置法第四十条の三の二第一項の個人が施行日前に行った同項の贈与については、なお従前の例による。
<sup>suppl-4311-6/art-41/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-41/par-1</sup>
The provisions of Article 40-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a gift referred to in that paragraph that the individual referred to in that paragraph makes on or after the Effective Date, and the provisions then in force continue to govern a gift referred to in Article 40-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual referred to in that paragraph made before the Effective Date.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4311-6/art-41/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

---

## 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-20261007T211206-606, 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