# 相続税法 / Inheritance Tax Act — 第三十一条 (Supplementary Provisions, Article 31) - Law: 相続税法 (Inheritance Tax Act), 昭和二十五年法律第七十三号 - English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title - 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: 第三十一条 (Supplementary Provisions, Article 31)（特別障害者に対する贈与税の非課税に関する経過措置） — address `suppl-3631-109/art-31` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-31 - 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. --- ### 第三十一条（特別障害者に対する贈与税の非課税に関する経過措置） — Transitional Measures Concerning Non-taxation of Gift Tax for a Specified Person with a Disability caption: machine translation, not official suppl-3631-109/art-31 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-31 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-31 **第一項** 昭和六十三年一月一日から施行日までの間に贈与により取得した財産に係る贈与税についての新相続税法第二十一条の四第一項の規定の適用については、同項中「特別障害者（第一条の二第二号の規定に該当する者を除く。」とあるのは、「特別障害者（」とする。 suppl-3631-109/art-31/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-31/par-1 With regard to the application of Article 21-4, paragraph (1) of the New Inheritance Tax Act to gift tax on property acquired by gift during the period from January 1, 1988 until the Effective Date, the phrase "specified person with a disability (excluding a person who falls under Article 1-2, item (ii)" in that paragraph is deemed to be replaced with "specified person with a disability (". machine translation, not official **第二項** 新相続税法第二十一条の四第一項の規定の適用を受けようとする者が、その者の昭和六十二年十二月三十一日以前に贈与により取得した財産に係る贈与税について第三条の規定による改正前の相続税法（以下「旧相続税法」という。）第二十一条の四第一項の規定の適用を受けたことがある者である場合には、その者の新相続税法第二十一条の四第一項に規定する信託受益権の価額のうち同項の規定により贈与税の課税価格に算入しない価額は、六千万円から既にその者の旧相続税法第二十一条の四第一項及び新相続税法第二十一条の四第一項に規定する信託受益権の価額のうちこれらの規定により贈与税の課税価格に算入しないこととされた価額の合計額を控除した残額に相当する部分の価額とする。 suppl-3631-109/art-31/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-31/par-2 In the case where a person who intends to receive the application of Article 21-4, paragraph (1) of the New Inheritance Tax Act is a person who, with regard to gift tax on property acquired by gift on or before December 31, 1987 by that person, has been subject to the application of Article 21-4, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 3 (hereinafter referred to as the "Former Inheritance Tax Act"), the value of that person's beneficial interest in a trust prescribed in Article 21-4, paragraph (1) of the New Inheritance Tax Act that is not included in the taxable value for gift tax pursuant to the provisions of that paragraph is the value of the portion equivalent to the remainder obtained by deducting from 60,000,000 yen the total of the values, among the values of that person's beneficial interests in a trust prescribed in Article 21-4, paragraph (1) of the Former Inheritance Tax Act and Article 21-4, paragraph (1) of the New Inheritance Tax Act, that have already been excluded from the taxable value for gift tax pursuant to those provisions. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 相続税法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/325AC0000000073/20260401_506AC0000000008), retrieved 2026-10-11 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 相続税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/449), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-024, translated 2026-10-12 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11