# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十一条 (Supplementary Provisions, Article 51) - 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: 第五十一条 (Supplementary Provisions, Article 51)（相続税及び贈与税の特例に関する経過措置） — address `suppl-5051-3/art-51` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51 - 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. --- ### 第五十一条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax caption: machine translation, not official suppl-5051-3/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51 **第一項** 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、第七十条の二の七第一項（同法第七十条の二の八において準用する場合を含む。）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新租税特別措置法第六十九条の五第一項に規定する特定計画山林を贈与により取得する場合において、同項の規定は、令和六年一月一日以後に贈与により取得する当該特定計画山林に係る相続税について適用する。 suppl-5051-3/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-1 In the case of acquiring by gift a specified planned forest prescribed in Article 69-5, paragraph (1) of the New Act on Special Measures Concerning Taxation to which 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), Article 70-2-7, paragraph (1) (including as applied mutatis mutandis pursuant to Article 70-2-8 of the Act on Special Measures Concerning Taxation) or Article 70-3, paragraph (1) of the Act on Special Measures Concerning Taxation) apply, the provisions of Article 69-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to that specified planned forest acquired by gift on or after January 1, 2024. machine translation, not official **第二項** 新租税特別措置法第七十条の二の二の規定は、施行日以後に同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等（以下この項において「信託受益権等」という。）を取得する個人（以下この項において「新法適用者」という。）に係る当該信託受益権等に係る相続税又は贈与税について適用し、施行日前に信託受益権等を取得した個人（新法適用者を除く。）に係る当該信託受益権等に係る相続税又は贈与税については、なお従前の例による。この場合において、施行日前に信託受益権等を取得した新法適用者に係る同条第十二項第一号に規定する管理残額及び当該新法適用者に係る同条第十七項第二号の規定により租税特別措置法第七十条の二の五第三項に規定する一般贈与財産（次項において「一般贈与財産」という。）とみなされる新租税特別措置法第七十条の二の二第十七項に規定する残額の計算に関し必要な事項は、政令で定める。 suppl-5051-3/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-2 The provisions of Article 70-2-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on beneficial interests in a trust, etc. pertaining to an individual (hereinafter referred to as a "person subject to the new Act" in this paragraph) who acquires, on or after the Effective Date, a beneficial interest in a trust, money, or money, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as "beneficial interests in a trust, etc." in this paragraph), and the provisions then in force continue to govern inheritance tax or gift tax on beneficial interests in a trust, etc. pertaining to an individual (excluding a person subject to the new Act) who acquired beneficial interests in a trust, etc. before the Effective Date. In this case, necessary matters concerning the calculation of the managed balance prescribed in paragraph (12), item (i) of that Article pertaining to a person subject to the new Act who acquired beneficial interests in a trust, etc. before the Effective Date, and of the remaining balance prescribed in Article 70-2-2, paragraph (17) of the New Act on Special Measures Concerning Taxation that is deemed, pursuant to the provisions of paragraph (17), item (ii) of that Article pertaining to that person subject to the new Act, to be general gift property prescribed in Article 70-2-5, paragraph (3) of the Act on Special Measures Concerning Taxation (referred to as "general gift property" in the following paragraph), are specified by Cabinet Order. machine translation, not official **第三項** 新租税特別措置法第七十条の二の三第十四項の規定は、施行日以後に同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等（以下この項において「信託受益権等」という。）を取得する個人（以下この項において「新法適用者」という。）に係る当該信託受益権等に係る贈与税について適用し、施行日前に信託受益権等を取得した個人（新法適用者を除く。）に係る当該信託受益権等に係る贈与税については、なお従前の例による。この場合において、施行日前に信託受益権等を取得した新法適用者に係る同条第十四項第二号の規定により一般贈与財産とみなされる同項に規定する残額の計算に関し必要な事項は、政令で定める。 suppl-5051-3/art-51/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-3 The provisions of Article 70-2-3, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to gift tax on beneficial interests in a trust, etc. pertaining to an individual (hereinafter referred to as a "person subject to the new Act" in this paragraph) who acquires, on or after the Effective Date, a beneficial interest in a trust, money, or money, etc. prescribed in paragraph (1) of that Article (hereinafter referred to as "beneficial interests in a trust, etc." in this paragraph), and the provisions then in force continue to govern gift tax on beneficial interests in a trust, etc. pertaining to an individual (excluding a person subject to the new Act) who acquired beneficial interests in a trust, etc. before the Effective Date. In this case, necessary matters concerning the calculation of the remaining balance prescribed in paragraph (14) of that Article that is deemed to be general gift property pursuant to the provisions of item (ii) of that paragraph pertaining to a person subject to the new Act who acquired beneficial interests in a trust, etc. before the Effective Date are specified by Cabinet Order. machine translation, not official **第四項** 新租税特別措置法第七十条の三の二の規定は、令和六年一月一日以後に贈与により取得する財産に係る贈与税について適用する。 suppl-5051-3/art-51/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-4 The provisions of Article 70-3-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on property acquired by gift on or after January 1, 2024. machine translation, not official **第五項** 新租税特別措置法第七十条の三の三の規定は、令和六年一月一日以後に同条第一項の土地又は建物が同項に規定する災害により被害を受ける場合について適用する。この場合において、同日前に贈与により取得した当該土地又は建物に係る相続税については、附則第十九条第一項の規定にかかわらず、新相続税法第二十一条の十五第一項又は第二十一条の十六第三項の規定を適用する。 suppl-5051-3/art-51/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-5 The provisions of Article 70-3-3 of the New Act on Special Measures Concerning Taxation apply where the land or building referred to in paragraph (1) of that Article suffers damage from a disaster prescribed in that paragraph on or after January 1, 2024. In this case, with regard to inheritance tax on that land or building acquired by gift before that date, the provisions of Article 21-15, paragraph (1) or Article 21-16, paragraph (3) of the New Inheritance Tax Act apply, notwithstanding the provisions of Article 19, paragraph (1) of the Supplementary Provisions. machine translation, not official **第六項** 新租税特別措置法第七十条の六の八第二項第三号ロの規定は、令和六年一月一日以後に贈与により取得をする特定事業用資産（租税特別措置法第七十条の六の八第二項第一号に規定する特定事業用資産をいう。以下この項において同じ。）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特定事業用資産に係る贈与税については、なお従前の例による。 suppl-5051-3/art-51/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-6 The provisions of Article 70-6-8, paragraph (2), item (iii), (b) of the New Act on Special Measures Concerning Taxation apply to gift tax on specified business assets (meaning specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) acquired by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax on specified business assets acquired by gift before that date. machine translation, not official **第七項** 新租税特別措置法第七十条の七第二項第五号ロ及び第七十条の七の五第二項第八号ロの規定は、令和六年一月一日以後に贈与により取得をする非上場株式等（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をいう。以下この項において同じ。）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-5051-3/art-51/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-7 The provisions of Article 70-7, paragraph (2), item (v), (b) and Article 70-7-5, paragraph (2), item (viii), (b) of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests (meaning unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) acquired by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests acquired by gift before that date. machine translation, not official **第八項** 新租税特別措置法第七十条の七の九第十四項（新租税特別措置法第七十条の七の十二第十四項において準用する場合を含む。以下この項において同じ。）の規定は、施行日以後に新租税特別措置法第七十条の七の九第十四項に規定する認定医療法人の認定移行計画の変更について、同条第二項第一号に規定する平成十八年医療法等改正法附則第十条の四第一項の規定による認定を行う場合について適用する。 suppl-5051-3/art-51/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-8 The provisions of Article 70-7-9, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (14) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply where, on or after the Effective Date, the certification under Article 10-4, paragraph (1) of the Supplementary Provisions of the 2006 Medical Care Act, etc. Amendment Act prescribed in paragraph (2), item (i) of that Article is given for a change to the certified transition plan of a certified medical care corporation prescribed in Article 70-7-9, paragraph (14) of the New Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-5051-3/art-51/par-1: 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-5051-3/art-51/par-1: 新租税特別措置法第六十九条の五第一項 → 租税特別措置法 第六十九条の五第一項 (Article 69-5, paragraph (1)), art-69-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1 - suppl-5051-3/art-51/par-1: 第七十条の二の七第一項 → 租税特別措置法 第七十条の二の七第一項 (Article 70-2-7, paragraph (1)), art-70-2-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-1 - suppl-5051-3/art-51/par-1: 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-5051-3/art-51/par-1: 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-5051-3/art-51/par-1: 同法第七十条の二の八 → 租税特別措置法 第七十条の二の八 (Article 70-2-8), art-70-2-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-8 - suppl-5051-3/art-51/par-2: 租税特別措置法第七十条の二の五第三項 → 租税特別措置法 第七十条の二の五第三項 (Article 70-2-5, paragraph (3)), art-70-2-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-3 - suppl-5051-3/art-51/par-2: 新租税特別措置法第七十条の二の二第十七項 → 租税特別措置法 第七十条の二の二第十七項 (Article 70-2-2, paragraph (17)), art-70-2-2/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-17 - suppl-5051-3/art-51/par-2: 同条第一項 → 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-5051-3/art-51/par-2: 次項 → 租税特別措置法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-5051-3/art-51/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-3 - suppl-5051-3/art-51/par-2: 同条第十二項第一号 → 租税特別措置法 第七十条の二の二第十二項第一号 (Article 70-2-2, paragraph (12), item (i)), art-70-2-2/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-12/item-1 - suppl-5051-3/art-51/par-2: 同条第十七項第二号 → 租税特別措置法 第七十条の二の二第十七項第二号 (Article 70-2-2, paragraph (17), item (ii)), art-70-2-2/par-17/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-17/item-2 - suppl-5051-3/art-51/par-2: 新租税特別措置法第七十条の二の二 → 租税特別措置法 第七十条の二の二 (Article 70-2-2), art-70-2-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2 - suppl-5051-3/art-51/par-2: この項 → 租税特別措置法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-5051-3/art-51/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-2 - suppl-5051-3/art-51/par-3: 同項 → 租税特別措置法 第七十条の二の三第十四項 (Article 70-2-3, paragraph (14)), art-70-2-3/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14 - suppl-5051-3/art-51/par-3: 同条第十四項第二号 → 租税特別措置法 第七十条の二の三第十四項第二号 (Article 70-2-3, paragraph (14), item (ii)), art-70-2-3/par-14/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14/item-2 - suppl-5051-3/art-51/par-3: この項 → 租税特別措置法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-5051-3/art-51/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-3 - suppl-5051-3/art-51/par-3: 同条第一項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1 - suppl-5051-3/art-51/par-4: 新租税特別措置法第七十条の三の二 → 租税特別措置法 第七十条の三の二 (Article 70-3-2), art-70-3-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-2 - suppl-5051-3/art-51/par-5: 新租税特別措置法第七十条の三の三 → 租税特別措置法 第七十条の三の三 (Article 70-3-3), art-70-3-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-3 - suppl-5051-3/art-51/par-5: 同条第一項 → 租税特別措置法 第七十条の三の三第一項 (Article 70-3-3, paragraph (1)), art-70-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-3/par-1 - suppl-5051-3/art-51/par-6: 新租税特別措置法第七十条の六の八第二項第三号 → 租税特別措置法 第七十条の六の八第二項第三号 (Article 70-6-8, paragraph (2), item (iii)), art-70-6-8/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-3 - suppl-5051-3/art-51/par-6: この項 → 租税特別措置法 附則第五十一条第六項 (Supplementary Provisions, Article 51, paragraph (6)), suppl-5051-3/art-51/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-6 - suppl-5051-3/art-51/par-6: 租税特別措置法第七十条の六の八第二項第一号 → 租税特別措置法 第七十条の六の八第二項第一号 (Article 70-6-8, paragraph (2), item (i)), art-70-6-8/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-1 - suppl-5051-3/art-51/par-7: 第七十条の七の五第二項第八号 → 租税特別措置法 第七十条の七の五第二項第八号 (Article 70-7-5, paragraph (2), item (viii)), art-70-7-5/par-2/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8 - suppl-5051-3/art-51/par-7: 新租税特別措置法第七十条の七第二項第五号 → 租税特別措置法 第七十条の七第二項第五号 (Article 70-7, paragraph (2), item (v)), art-70-7/par-2/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-5 - suppl-5051-3/art-51/par-7: 租税特別措置法第七十条の七第二項第二号 → 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-5051-3/art-51/par-7: この項 → 租税特別措置法 附則第五十一条第七項 (Supplementary Provisions, Article 51, paragraph (7)), suppl-5051-3/art-51/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-7 - suppl-5051-3/art-51/par-8: 新租税特別措置法第七十条の七の九第十四項 → 租税特別措置法 第七十条の七の九第十四項 (Article 70-7-9, paragraph (14)), art-70-7-9/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-14 - suppl-5051-3/art-51/par-8: 新租税特別措置法第七十条の七の十二第十四項 → 租税特別措置法 第七十条の七の十二第十四項 (Article 70-7-12, paragraph (14)), art-70-7-12/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-14 - suppl-5051-3/art-51/par-8: この項 → 租税特別措置法 附則第五十一条第八項 (Supplementary Provisions, Article 51, paragraph (8)), suppl-5051-3/art-51/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-8 - suppl-5051-3/art-51/par-8: 同条第二項第一号 → 租税特別措置法 第七十条の七の九第二項第一号 (Article 70-7-9, paragraph (2), item (i)), art-70-7-9/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-2/item-1 ## Cited by 6 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三号ニ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第五十一条第二項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-2 - 租税特別措置法 附則第五十一条第三項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-3 - 租税特別措置法 附則第五十一条第六項（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-5051-3/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-6 - 租税特別措置法 附則第五十一条第七項（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-5051-3/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-7 - 租税特別措置法 附則第五十一条第八項（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-5051-3/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-8 --- ## 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-20261007T211206-645, 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