# 相続税法 / Inheritance Tax Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（特定障害者に対する贈与税の非課税に関する経過措置） — address `suppl-4251-5/art-14` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-14 - 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. --- ### 第十四条（特定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-4251-5/art-14 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-14 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-14 **第一項** 新相続税法第二十一条の四の規定は、施行日以後にされる同条第一項に規定する特定障害者扶養信託契約に基づく同項の信託について適用し、施行日前にされた旧相続税法第二十一条の四第一項に規定する特別障害者扶養信託契約に基づく同項の信託については、なお従前の例による。 suppl-4251-5/art-14/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-14/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-14/par-1 The provisions of Article 21-4 of the New Inheritance Tax Act apply to a trust prescribed in paragraph (1) of that Article that is made on or after the Effective Date under a trust contract for the support of a specified person with a disability prescribed in that paragraph, and the provisions then in force continue to govern a trust prescribed in Article 21-4, paragraph (1) of the Former Inheritance Tax Act that was made before the Effective Date under a trust contract for the support of a person with a particular disability prescribed in that paragraph. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 相続税法 附則第十条第一項（相続税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-10/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-10/par-1 - 相続税法 附則第十二条第一項（未成年者控除に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-12/par-1 --- ## 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-20261011T165043-034, 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