# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十五条 (Supplementary Provisions, Article 75) - 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: 第七十五条 (Supplementary Provisions, Article 75)（贈与税の特例に関する経過措置） — address `suppl-5031-11/art-75` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十五条（贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gift Tax caption: machine translation, not official suppl-5031-11/art-75 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75 **第一項** 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令和三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が同日前に贈与により取得をした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は、なお従前の例による。 suppl-5031-11/art-75/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-1 The provisions of Article 70-2 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, 2021, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in item (i) of that paragraph acquired by gift before that date. machine translation, not official **第二項** 新租税特別措置法第七十条の二の二第七項及び第八項の規定は、施行日以後に同条第七項の取扱金融機関の営業所等に対して行う同項に規定する電磁的方法による同条第二項第三号に規定する教育資金非課税申告書又は同条第四項に規定する追加教育資金非課税申告書に記載すべき事項の提供について適用する。 suppl-5031-11/art-75/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-2 The provisions of Article 70-2-2, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the business office or similar place of the handling financial institution referred to in paragraph (7) of that Article, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a return for tax exemption of education funds prescribed in paragraph (2), item (iii) of that Article or a statement of additional tax-exempt education funds prescribed in paragraph (4) of that Article. machine translation, not official **第三項** 施行日前に個人が旧租税特別措置法第七十条の二の二第十項に規定する贈与者の行為により同条第一項に規定する信託受益権を取得した場合、当該贈与者からの書面による贈与により取得した金銭を同項に規定する銀行等の営業所等において預金若しくは貯金として預入をした場合又は当該贈与者からの書面による贈与により取得した同項に規定する金銭等で同項に規定する金融商品取引業者の営業所等において有価証券を購入した場合において、当該個人が当該信託受益権、金銭又は金銭等の価額について同項本文の規定の適用を受けたときにおける当該贈与者の死亡に係る同条第十項第一号の規定による届出（施行日以後に当該個人が当該贈与者の行為又は当該贈与者からの書面による贈与により新租税特別措置法第七十条の二の二第一項本文の規定の適用に係る当該信託受益権、金銭又は金銭等を取得している場合における当該届出を除く。）及び旧租税特別措置法第七十条の二の二第十項第二号に規定する管理残額（当該信託受益権、金銭又は金銭等の価額に対応するものとして政令で定めるところにより計算した金額に限る。）に係る相続税については、なお従前の例による。 suppl-5031-11/art-75/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-3 In the case where, before the Effective Date, an individual acquired a beneficial interest in a trust prescribed in Article 70-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation by an act of a donor prescribed in paragraph (10) of that Article, deposited money acquired by a written gift from that donor as deposits or savings at a business office or similar place of a bank, etc. prescribed in paragraph (1) of that Article, or purchased securities at a business office or similar place of a financial instruments business operator prescribed in that paragraph with monies, etc. prescribed in that paragraph acquired by a written gift from that donor, the provisions then in force continue to govern, where that individual received the application of the provisions of the main clause of that paragraph with regard to the value of that beneficial interest in a trust, money or monies, etc., the notification under the provisions of paragraph (10), item (i) of that Article pertaining to the death of that donor (excluding that notification in the case where, on or after the Effective Date, that individual has acquired that beneficial interest in a trust, money or monies, etc. pertaining to the application of the provisions of the main clause of Article 70-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation by an act of that donor or by a written gift from that donor), and inheritance tax on the remaining managed balance prescribed in Article 70-2-2, paragraph (10), item (ii) of the Former Act on Special Measures Concerning Taxation (limited to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that beneficial interest in a trust, money or monies, etc.). machine translation, not official **第四項** 新租税特別措置法第七十条の二の三第七項及び第八項の規定は、施行日以後に同条第七項の取扱金融機関の営業所等に対して行う新租税特別措置法第七十条の二の二第七項に規定する電磁的方法による新租税特別措置法第七十条の二の三第二項第三号に規定する結婚・子育て資金非課税申告書又は同条第四項に規定する追加結婚・子育て資金非課税申告書に記載すべき事項の提供について適用する。 suppl-5031-11/art-75/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-4 The provisions of Article 70-2-3, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the business office or similar place of the handling financial institution referred to in paragraph (7) of that Article, by electronic or magnetic means prescribed in Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in a tax exemption return for marriage and child-rearing funds prescribed in Article 70-2-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation or a statement of additional tax-exempt marriage and child-rearing funds prescribed in paragraph (4) of that Article. machine translation, not official **第五項** 施行日前に個人が旧租税特別措置法第七十条の二の三第十項に規定する贈与者の行為により同条第一項に規定する信託受益権を取得した場合、当該贈与者からの書面による贈与により取得した金銭を同項に規定する銀行等の営業所等において預金若しくは貯金として預入をした場合又は当該贈与者からの書面による贈与により取得した同項に規定する金銭等で同項に規定する金融商品取引業者の営業所等において有価証券を購入した場合において、当該個人が当該信託受益権、金銭又は金銭等の価額について同項本文の規定の適用を受けたときにおける当該贈与者の死亡に係る同条第十項第二号に規定する管理残額（当該信託受益権、金銭又は金銭等の価額に対応するものとして政令で定めるところにより計算した金額に限る。）に係る相続税については、なお従前の例による。 suppl-5031-11/art-75/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-75/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-5 In the case where, before the Effective Date, an individual acquired a beneficial interest in a trust prescribed in Article 70-2-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation by an act of a donor prescribed in paragraph (10) of that Article, deposited money acquired by a written gift from that donor as deposits or savings at a business office or similar place of a bank, etc. prescribed in paragraph (1) of that Article, or purchased securities at a business office or similar place of a financial instruments business operator prescribed in that paragraph with monies, etc. prescribed in that paragraph acquired by a written gift from that donor, the provisions then in force continue to govern, where that individual received the application of the provisions of the main clause of that paragraph with regard to the value of that beneficial interest in a trust, money or monies, etc., inheritance tax on the remaining managed balance prescribed in paragraph (10), item (ii) of that Article pertaining to the death of that donor (limited to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that beneficial interest in a trust, money or monies, etc.). machine translation, not official --- ## Cites - suppl-5031-11/art-75/par-1: 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-5031-11/art-75/par-1: 新租税特別措置法第七十条の二 → 租税特別措置法 第七十条の二 (Article 70-2), art-70-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2 · https://japanlaw.org/l/332AC0000000026/art-70-2 - suppl-5031-11/art-75/par-1: 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-5031-11/art-75/par-2: 同条第二項第三号 → 租税特別措置法 第七十条の二の二第二項第三号 (Article 70-2-2, paragraph (2), item (iii)), art-70-2-2/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-3 - suppl-5031-11/art-75/par-2: 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七項 (Article 70-2-2, paragraph (7)), art-70-2-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-7 - suppl-5031-11/art-75/par-2: 第八項 → 租税特別措置法 第七十条の二の二第八項 (Article 70-2-2, paragraph (8)), art-70-2-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-8 - suppl-5031-11/art-75/par-2: 同条第四項 → 租税特別措置法 第七十条の二の二第四項 (Article 70-2-2, paragraph (4)), art-70-2-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-4 - suppl-5031-11/art-75/par-3: 新租税特別措置法第七十条の二の二第一項 → 租税特別措置法 第七十条の二の二第一項 (Article 70-2-2, paragraph (1)), art-70-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-1 - suppl-5031-11/art-75/par-4: 新租税特別措置法第七十条の二の三第二項第三号 → 租税特別措置法 第七十条の二の三第二項第三号 (Article 70-2-3, paragraph (2), item (iii)), art-70-2-3/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-3 - suppl-5031-11/art-75/par-4: 新租税特別措置法第七十条の二の三第七項 → 租税特別措置法 第七十条の二の三第七項 (Article 70-2-3, paragraph (7)), art-70-2-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-7 - suppl-5031-11/art-75/par-4: 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七項 (Article 70-2-2, paragraph (7)), art-70-2-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-7 - suppl-5031-11/art-75/par-4: 第八項 → 租税特別措置法 第七十条の二の三第八項 (Article 70-2-3, paragraph (8)), art-70-2-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-8 - suppl-5031-11/art-75/par-4: 同条第四項 → 租税特別措置法 第七十条の二の三第四項 (Article 70-2-3, paragraph (4)), art-70-2-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4 --- ## 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-20261007T211206-632, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-633, 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