# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十九条 (Article 39)

- 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: 第三十九条 (Article 39)（相続財産に係る譲渡所得の課税の特例） — address `art-39`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-39
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-39
- Every provision below carries its address and both URLs on the line under it.
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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.

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### 第三十九条（相続財産に係る譲渡所得の課税の特例） — Special Provisions on Taxation of Capital Gains on Inherited Property
<sup>caption: machine translation, not official</sup>
<sup>art-39 · https://japanlaw.org/ja/special-taxation-measures-act/art-39 · https://japanlaw.org/l/332AC0000000026/art-39</sup>

    **第一項**  相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）による財産の取得（相続税法又は第七十条の五、第七十条の六の九、第七十条の七の三若しくは第七十条の七の七の規定により相続又は遺贈による財産の取得とみなされるものを含む。第六項において同じ。）をした個人で当該相続又は遺贈につき同法の規定による相続税額があるものが、当該相続の開始があつた日の翌日から当該相続に係る同法第二十七条第一項又は第二十九条第一項の規定による申告書（これらの申告書の提出後において同法第四条第一項に規定する事由が生じたことにより取得した資産については、当該取得に係る同法第三十一条第二項の規定による申告書。第四項第一号において「相続税申告書」という。）の提出期限（同号において「相続税申告期限」という。）の翌日以後三年を経過する日までの間に当該相続税額に係る課税価格（同法第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により当該課税価格とみなされた金額）の計算の基礎に算入された資産の譲渡（第三十一条第一項に規定する譲渡所得の基因となる不動産等の貸付けを含む。以下この項、第四項及び第八項において同じ。）をした場合における譲渡所得に係る所得税法第三十三条第三項の規定の適用については、同項に規定する取得費は、当該取得費に相当する金額に当該相続税額のうち当該譲渡をした資産に対応する部分として政令で定めるところにより計算した金額を加算した金額とする。
    <sup>art-39/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1</sup>
    With regard to the application of the provisions of Article 33, paragraph (3) of the Income Tax Act to capital gains in the case where an individual who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) (including an acquisition that is deemed to be an acquisition of property by inheritance or bequest pursuant to the provisions of the Inheritance Tax Act or Article 70-5, 70-6-9, 70-7-3, or 70-7-7; the same applies in paragraph (6)) and who has an amount of inheritance tax under the provisions of that Act with respect to the inheritance or bequest has transferred (including the lending of real property, etc. that gives rise to capital gains prescribed in Article 31, paragraph (1); the same applies hereinafter in this paragraph and in paragraphs (4) and (8)) an asset included in the basis for calculating the taxable value pertaining to the amount of inheritance tax (where the provisions of Article 19 or Articles 21-14 through 21-18 of that Act apply, the amount deemed to be the taxable value under those provisions) during the period from the day following the day of commencement of the succession until the day on which three years have elapsed from the day following the due date for filing (referred to as the "due date for the return for inheritance tax" in paragraph (4), item (i)) of the return under Article 27, paragraph (1) or Article 29, paragraph (1) of that Act pertaining to the inheritance (for an asset acquired due to the occurrence of an event prescribed in Article 4, paragraph (1) of that Act after the filing of that return, the return under Article 31, paragraph (2) of that Act pertaining to the acquisition; referred to as the "return for inheritance tax" in that item), the acquisition cost prescribed in that paragraph is to be the amount obtained by adding, to the amount equivalent to the acquisition cost, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of inheritance tax that corresponds to the transferred asset.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定は、同項の規定の適用を受けようとする年分の確定申告書又は修正申告書（所得税法第百五十一条の四第一項の規定により提出するものに限る。次項において同じ。）に、前項の規定の適用を受けようとする旨の記載があり、かつ、同項の規定による譲渡所得の金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
    <sup>art-39/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-2 · https://japanlaw.org/l/332AC0000000026/art-39/par-2</sup>
    The provisions of the preceding paragraph apply only if, for the year for which the person seeks the application of the provisions of that paragraph, the final return or amended return (limited to one filed pursuant to the provisions of Article 151-4, paragraph (1) of the Income Tax Act; the same applies in the following paragraph) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph, and has attached to it a written statement concerning the calculation of the amount of capital gains under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第三項**  税務署長は、確定申告書若しくは修正申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書若しくは修正申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
    <sup>art-39/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-3 · https://japanlaw.org/l/332AC0000000026/art-39/par-3</sup>
    Even where no final return or amended return has been filed, or where a final return or amended return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the absence of the filing or of the statement or attachment, apply the provisions of paragraph (1), but only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph are submitted.
    <sup>machine translation, not official</sup>

    **第四項**  次の各号に掲げる者が第一項に規定する課税価格の計算の基礎に算入された資産の譲渡について同項の規定を適用することにより、当該譲渡をした者の当該譲渡の日の属する年分の所得税につき所得税法第百五十三条の二第一項各号に掲げる場合に該当することとなる場合には、その者は、それぞれ次の各号に定める日まで、税務署長に対し、更正の請求をすることができる。
    <sup>art-39/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4 · https://japanlaw.org/l/332AC0000000026/art-39/par-4</sup>
    Where, as a result of applying the provisions of paragraph (1) to the transfer of an asset included in the basis for calculating the taxable value prescribed in that paragraph by a person listed in any of the following items, the income tax of the person who made the transfer for the year that includes the day of the transfer comes to fall under any of the cases listed in the items of Article 153-2, paragraph (1) of the Income Tax Act, the person may make a request for reassessment to the district director by the day specified in each of the following items:
    <sup>machine translation, not official</sup>

      **一**  当該資産の譲渡をした日の属する年分の確定申告期限の翌日から相続税申告期限までの間に相続税申告書の提出（第六十九条の三第五項第一号（第七十条第九項において準用する場合を含む。）の規定により第二条第三項第一号に規定する期限内申告書とみなされるものの提出を含む。以下この号において「相続税の期限内申告書の提出」という。）をした者（当該確定申告期限までに既に相続税申告書の提出をした者及び当該相続税の期限内申告書の提出後に確定申告書の提出をした者を除く。）　当該相続税の期限内申告書の提出をした日の翌日から二月を経過する日
      <sup>art-39/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-1</sup>
      a person who has filed a return for inheritance tax (including the filing of a return that is deemed to be a return filed by the due date prescribed in Article 2, paragraph (3), item (i) pursuant to the provisions of Article 69-3, paragraph (5), item (i) (including the cases where it is applied mutatis mutandis pursuant to Article 70, paragraph (9)); hereinafter referred to as the "filing of an inheritance tax return by the due date" in this item) during the period from the day following the due date for filing a tax return for the year that includes the day on which the asset was transferred until the due date for the return for inheritance tax (excluding a person who had already filed a return for inheritance tax by the due date for filing a tax return and a person who filed a final return after the filing of an inheritance tax return by the due date): The day on which two months have elapsed from the day following the day on which the person filed the inheritance tax return by the due date;
      <sup>machine translation, not official</sup>

      **二**  当該資産の譲渡をした日以後に当該相続又は遺贈に係る被相続人（包括遺贈者を含む。）の当該相続の開始の日の属する年分の所得税につき所得税法第六十条の三第六項前段の規定の適用があつたことにより、同法第百五十一条の三第一項の規定による修正申告書の提出又は同法第百五十三条の三第一項の規定による更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第九項において「更正」という。）があつた者　当該修正申告書の提出又は更正があつた日の翌日から四月を経過する日
      <sup>art-39/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-2</sup>
      a person for whom, on or after the day on which the asset was transferred, due to the application of the first sentence of Article 60-3, paragraph (6) of the Income Tax Act with regard to the income tax of the decedent (including a testator of a universal legacy) pertaining to the inheritance or bequest for the year that includes the day of commencement of the succession, an amended return under Article 151-3, paragraph (1) of that Act has been filed, or a reassessment under Article 24 or 26 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment in an action, regarding the disposition on the request; hereinafter referred to as a "reassessment" in this paragraph and paragraph (9)) based on a request for reassessment under Article 153-3, paragraph (1) of the Income Tax Act has been made: The day on which four months have elapsed from the day following the day on which the amended return was filed or the reassessment was made;
      <sup>machine translation, not official</sup>

      **三**  当該資産の譲渡をした日以後に当該相続又は遺贈に係る被相続人（包括遺贈者を含む。）の当該相続の開始の日の属する年分の所得税につき所得税法第百五十一条の六第一項に規定する遺産分割等の事由が生じたことにより、同項の規定による修正申告書の提出又は同法第百五十三条の五の規定による更正の請求に基づく更正があつた者　当該修正申告書の提出又は更正があつた日の翌日から四月を経過する日
      <sup>art-39/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-3</sup>
      a person for whom, on or after the day on which the asset was transferred, due to the occurrence of an event such as the division of an estate prescribed in Article 151-6, paragraph (1) of the Income Tax Act with regard to the income tax of the decedent (including a testator of a universal legacy) pertaining to the inheritance or bequest for the year that includes the day of commencement of the succession, an amended return under that paragraph has been filed, or a reassessment based on a request for reassessment under Article 153-5 of that Act has been made: The day on which four months have elapsed from the day following the day on which the amended return was filed or the reassessment was made.
      <sup>machine translation, not official</sup>

    **第五項**  第二項及び第三項の規定は、前項の規定により更正の請求をする場合について準用する。この場合において、第二項中「確定申告書又は修正申告書（所得税法第百五十一条の四第一項の規定により提出するものに限る。次項において同じ。）に、前項」とあるのは「更正請求書に、同項」と、第三項中「、確定申告書若しくは修正申告書」とあるのは「、次項各号に掲げる者の区分に応じ当該各号に定める日までに更正請求書」と、「添付がない確定申告書若しくは修正申告書」とあるのは「添付がない更正請求書」と、「その提出」とあるのは「同日までにその提出」と読み替えるものとする。
    <sup>art-39/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-5 · https://japanlaw.org/l/332AC0000000026/art-39/par-5</sup>
    The provisions of paragraphs (2) and (3) apply mutatis mutandis where a request for reassessment is made pursuant to the provisions of the preceding paragraph. In this case, in paragraph (2), the phrase "the final return or amended return (limited to one filed pursuant to the provisions of Article 151-4, paragraph (1) of the Income Tax Act; the same applies in the following paragraph) contains a statement to the effect that the person seeks the application of the provisions of the preceding paragraph" is deemed to be replaced with "the written request for reassessment contains a statement to the effect that the person seeks the application of the provisions of that paragraph", and in paragraph (3), the phrase "no final return or amended return" is deemed to be replaced with "no written request for reassessment by the day specified in each item of the following paragraph according to the category of persons listed in those items", the phrase "a final return or amended return without the statement or attachment" is deemed to be replaced with "a written request for reassessment without the statement or attachment", and the phrase "the filing" is deemed to be replaced with "the filing by that day".
    <sup>machine translation, not official</sup>

    **第六項**  第一項に規定する相続税法の規定による相続税額は、同一の被相続人（第七十条の六第一項に規定する被相続人をいう。）からの相続又は遺贈による財産の取得をした者のうちに同条第一項の規定の適用を受ける者がある場合には、同条第二項に規定する納付すべき相続税の額とし、同法第二十条、第二十一条の十五第三項又は第二十一条の十六第四項の規定により控除される金額がある場合には、同法の規定による相続税額又は当該納付すべき相続税の額に当該金額を加算した金額とする。
    <sup>art-39/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-6 · https://japanlaw.org/l/332AC0000000026/art-39/par-6</sup>
    The amount of inheritance tax under the provisions of the Inheritance Tax Act prescribed in paragraph (1) is, where among the persons who have acquired property by inheritance or bequest from the same decedent (meaning a decedent prescribed in Article 70-6, paragraph (1)) there is a person who receives the application of the provisions of paragraph (1) of that Article, to be the amount of inheritance tax to be paid prescribed in paragraph (2) of that Article, and, where there is an amount to be deducted under the provisions of Article 20, Article 21-15, paragraph (3), or Article 21-16, paragraph (4) of that Act, to be the amount obtained by adding that amount to the amount of inheritance tax under the provisions of that Act or to the amount of inheritance tax to be paid.
    <sup>machine translation, not official</sup>

    **第七項**  第一項に規定する課税価格の計算の基礎に算入された資産には、相続又は遺贈による当該資産の移転につき所得税法第五十九条第一項又は第六十条の三第一項の規定の適用を受けた資産（同条第四項ただし書の規定の適用を受けるもの又は同項本文の規定が適用されないこととなつたものを除く。）を含まないものとし、当該課税価格の計算の基礎に算入された資産につき第三十三条の三の規定の適用を受けた場合における当該資産に係る同条第一項若しくは第九項の換地処分又は同条第二項、第四項、第六項若しくは第八項の権利変換により取得した資産を含むものとする。
    <sup>art-39/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-7 · https://japanlaw.org/l/332AC0000000026/art-39/par-7</sup>
    The assets included in the basis for calculating the taxable value prescribed in paragraph (1) are not to include an asset to which the provisions of Article 59, paragraph (1) or Article 60-3, paragraph (1) of the Income Tax Act applied with respect to the transfer of the asset by inheritance or bequest (excluding an asset to which the proviso to paragraph (4) of that Article applies or to which the main clause of that paragraph has ceased to apply), and, where the provisions of Article 33-3 applied to an asset included in the basis for calculating the taxable value, are to include an asset acquired through a replotting disposition under paragraph (1) or (9) of that Article or a rights conversion under paragraph (2), (4), (6), or (8) of that Article pertaining to that asset.
    <sup>machine translation, not official</sup>

    **第八項**  第一項の規定を適用する場合において、同項の規定により同項に規定する取得費に加算する金額は、譲渡をした資産ごとに計算するものとする。
    <sup>art-39/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-8 · https://japanlaw.org/l/332AC0000000026/art-39/par-8</sup>
    In applying the provisions of paragraph (1), the amount to be added to the acquisition cost prescribed in that paragraph pursuant to the provisions of that paragraph is to be calculated for each transferred asset.
    <sup>machine translation, not official</sup>

    **第九項**  第一項の規定の適用を受けた個人が相続税法第三十二条第一項の規定による更正の請求を行つたことにより第一項の相続税額が減少した場合において、当該相続税額が減少したことに伴い修正申告書を提出したこと又は更正があつたことにより納付すべき所得税の額については、所得税に係る国税通則法第二条第八号に規定する法定納期限の翌日から当該修正申告書の提出があつた日又は当該更正に係る同法第二十八条第一項に規定する更正通知書を発した日までの期間は、同法第六十条第二項の規定による延滞税の計算の基礎となる期間に算入しない。
    <sup>art-39/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-9 · https://japanlaw.org/l/332AC0000000026/art-39/par-9</sup>
    Where the amount of inheritance tax referred to in paragraph (1) has decreased as a result of a request for reassessment under Article 32, paragraph (1) of the Inheritance Tax Act made by an individual who received the application of the provisions of paragraph (1), with regard to the amount of income tax to be paid as a result of the filing of an amended return or a reassessment due to the decrease in the amount of inheritance tax, the period from the day following the statutory due date for payment prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes pertaining to the income tax until the day on which the amended return was filed or the day on which the written notice of reassessment under Article 28, paragraph (1) of that Act pertaining to the reassessment was issued is not included in the period that forms the basis for calculating delinquent tax under Article 60, paragraph (2) of that Act.
    <sup>machine translation, not official</sup>

    **第十項**  第二項、第三項及び第五項から前項までに定めるもののほか、相続税法第十九条の規定の適用がある場合における第一項に規定する同法の規定による相続税額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-39/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-10 · https://japanlaw.org/l/332AC0000000026/art-39/par-10</sup>
    In addition to what is provided for in paragraphs (2) and (3) and paragraph (5) through the preceding paragraph, the calculation of the amount of inheritance tax under the provisions of the Inheritance Tax Act prescribed in paragraph (1) in the case where the provisions of Article 19 of that Act apply, and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-39/par-1: 所得税法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- art-39/par-1: 第四項第一号 → 租税特別措置法 第三十九条第四項第一号 (Article 39, paragraph (4), item (i)), art-39/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-1
- art-39/par-1: 第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- art-39/par-1: 第七十条の六の九 → 租税特別措置法 第七十条の六の九 (Article 70-6-9), art-70-6-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-9 · https://japanlaw.org/l/332AC0000000026/art-70-6-9
- art-39/par-1: この項 → 租税特別措置法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- art-39/par-1: 第七十条の七の三 → 租税特別措置法 第七十条の七の三 (Article 70-7-3), art-70-7-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-3
- art-39/par-1: 第八項 → 租税特別措置法 第三十九条第八項 (Article 39, paragraph (8)), art-39/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-8 · https://japanlaw.org/l/332AC0000000026/art-39/par-8
- art-39/par-1: 第四項 → 租税特別措置法 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4 · https://japanlaw.org/l/332AC0000000026/art-39/par-4
- art-39/par-1: 第六項 → 租税特別措置法 第三十九条第六項 (Article 39, paragraph (6)), art-39/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-6 · https://japanlaw.org/l/332AC0000000026/art-39/par-6
- art-39/par-1: この条 → 租税特別措置法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/special-taxation-measures-act/art-39 · https://japanlaw.org/l/332AC0000000026/art-39
- art-39/par-1: 第七十条の七の七 → 租税特別措置法 第七十条の七の七 (Article 70-7-7), art-70-7-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-7 · https://japanlaw.org/l/332AC0000000026/art-70-7-7
- art-39/par-1: 第七十条の五 → 租税特別措置法 第七十条の五 (Article 70-5), art-70-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-5 · https://japanlaw.org/l/332AC0000000026/art-70-5
- art-39/par-2: 所得税法第百五十一条の四第一項 → 所得税法 第百五十一条の四第一項 (Article 151-4, paragraph (1)), art-151-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-1
- art-39/par-2: 前項 → 租税特別措置法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- art-39/par-2: 次項 → 租税特別措置法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-3 · https://japanlaw.org/l/332AC0000000026/art-39/par-3
- art-39/par-3: 第一項 → 租税特別措置法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- art-39/par-3: 前項 → 租税特別措置法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-2 · https://japanlaw.org/l/332AC0000000026/art-39/par-2
- art-39/par-4: 所得税法第百五十三条の二第一項 → 所得税法 第百五十三条の二第一項 (Article 153-2, paragraph (1)), art-153-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-153-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-153-2/par-1
- art-39/par-4: 第一項 → 租税特別措置法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- art-39/par-4/item-1: この号 → 租税特別措置法 第三十九条第四項第一号 (Article 39, paragraph (4), item (i)), art-39/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-1
- art-39/par-4/item-1: 第六十九条の三第五項第一号 → 租税特別措置法 第六十九条の三第五項第一号 (Article 69-3, paragraph (5), item (i)), art-69-3/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-3/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-3/par-5/item-1
- art-39/par-4/item-1: 第七十条第九項 → 租税特別措置法 第七十条第九項 (Article 70, paragraph (9)), art-70/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70/par-9 · https://japanlaw.org/l/332AC0000000026/art-70/par-9
- art-39/par-4/item-1: 第二条第三項第一号 → 租税特別措置法 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-3/item-1
- art-39/par-4/item-2: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-39/par-4/item-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-39/par-4/item-2: 同法第百五十一条の三第一項 → 所得税法 第百五十一条の三第一項 (Article 151-3, paragraph (1)), art-151-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-3/par-1
- art-39/par-4/item-2: 同法第百五十三条の三第一項 → 所得税法 第百五十三条の三第一項 (Article 153-3, paragraph (1)), art-153-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-153-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-153-3/par-1
- art-39/par-4/item-2: 所得税法第六十条の三第六項 → 所得税法 第六十条の三第六項 (Article 60-3, paragraph (6)), art-60-3/par-6 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-6 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-6
- art-39/par-4/item-2: 第九項 → 租税特別措置法 第三十九条第九項 (Article 39, paragraph (9)), art-39/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-9 · https://japanlaw.org/l/332AC0000000026/art-39/par-9
- art-39/par-4/item-2: この項 → 租税特別措置法 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4 · https://japanlaw.org/l/332AC0000000026/art-39/par-4
- art-39/par-4/item-3: 所得税法第百五十一条の六第一項 → 所得税法 第百五十一条の六第一項 (Article 151-6, paragraph (1)), art-151-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-6/par-1
- art-39/par-4/item-3: 同法第百五十三条の五 → 所得税法 第百五十三条の五 (Article 153-5), art-153-5 — https://japanlaw.org/ja/income-tax-act/art-153-5 · https://japanlaw.org/l/340AC0000000033/art-153-5
- art-39/par-5: 所得税法第百五十一条の四第一項 → 所得税法 第百五十一条の四第一項 (Article 151-4, paragraph (1)), art-151-4/par-1 — https://japanlaw.org/ja/income-tax-act/art-151-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-151-4/par-1
- art-39/par-5: 前項 → 租税特別措置法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- art-39/par-5: 第二項 → 租税特別措置法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-2 · https://japanlaw.org/l/332AC0000000026/art-39/par-2
- art-39/par-5: 第三項 → 租税特別措置法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-3 · https://japanlaw.org/l/332AC0000000026/art-39/par-3
- art-39/par-5: 前項 → 租税特別措置法 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4 · https://japanlaw.org/l/332AC0000000026/art-39/par-4
- art-39/par-6: 第一項 → 租税特別措置法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- art-39/par-6: 同条第二項 → 租税特別措置法 第七十条の六第二項 (Article 70-6, paragraph (2)), art-70-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-2
- art-39/par-6: 第七十条の六第一項 → 租税特別措置法 第七十条の六第一項 (Article 70-6, paragraph (1)), art-70-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-1
- art-39/par-7: 所得税法第五十九条第一項 → 所得税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/income-tax-act/art-59/par-1 · https://japanlaw.org/l/340AC0000000033/art-59/par-1
- art-39/par-7: 第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-1
- art-39/par-7: 同条第四項 → 所得税法 第六十条の三第四項 (Article 60-3, paragraph (4)), art-60-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-4
- art-39/par-7: 第八項 → 租税特別措置法 第三十三条の三第八項 (Article 33-3, paragraph (8)), art-33-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-8
- art-39/par-7: 第一項 → 租税特別措置法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- art-39/par-7: 同条第二項 → 租税特別措置法 第三十三条の三第二項 (Article 33-3, paragraph (2)), art-33-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-2
- art-39/par-7: 同条第一項 → 租税特別措置法 第三十三条の三第一項 (Article 33-3, paragraph (1)), art-33-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-1
- art-39/par-7: 第九項 → 租税特別措置法 第三十三条の三第九項 (Article 33-3, paragraph (9)), art-33-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9
- art-39/par-7: 第四項 → 租税特別措置法 第三十三条の三第四項 (Article 33-3, paragraph (4)), art-33-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-4
- art-39/par-7: 第六項 → 租税特別措置法 第三十三条の三第六項 (Article 33-3, paragraph (6)), art-33-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-6
- art-39/par-7: 第三十三条の三 → 租税特別措置法 第三十三条の三 (Article 33-3), art-33-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3 · https://japanlaw.org/l/332AC0000000026/art-33-3
- art-39/par-8: 第一項 → 租税特別措置法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- art-39/par-9: 相続税法第三十二条第一項 → e-Gov law 325AC0000000073, 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — not held in this collection
- art-39/par-9: 同法第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2
- art-39/par-9: 第一項 → 租税特別措置法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- art-39/par-9: 同法第二十八条第一項 → 国税通則法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-1 · https://japanlaw.org/l/337AC0000000066/art-28/par-1
- art-39/par-9: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8
- art-39/par-10: 相続税法第十九条 → e-Gov law 325AC0000000073, 第十九条 (Article 19), art-19 — not held in this collection
- art-39/par-10: 第一項 → 租税特別措置法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- art-39/par-10: 前項 → 租税特別措置法 第三十九条第九項 (Article 39, paragraph (9)), art-39/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-9 · https://japanlaw.org/l/332AC0000000026/art-39/par-9
- art-39/par-10: 第二項 → 租税特別措置法 第三十九条第二項 (Article 39, paragraph (2)), art-39/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-2 · https://japanlaw.org/l/332AC0000000026/art-39/par-2
- art-39/par-10: 第三項 → 租税特別措置法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-3 · https://japanlaw.org/l/332AC0000000026/art-39/par-3
- art-39/par-10: 第五項 → 租税特別措置法 第三十九条第五項 (Article 39, paragraph (5)), art-39/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-5 · https://japanlaw.org/l/332AC0000000026/art-39/par-5

## Cited by

14 provisions cite this one. No official source publishes this direction.

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1
- 租税特別措置法 第三十五条第三項 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3
- 租税特別措置法 第三十九条第一項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-1
- 租税特別措置法 第三十九条第二項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-2 · https://japanlaw.org/l/332AC0000000026/art-39/par-2
- 租税特別措置法 第三十九条第三項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-3 · https://japanlaw.org/l/332AC0000000026/art-39/par-3
- 租税特別措置法 第三十九条第四項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4 · https://japanlaw.org/l/332AC0000000026/art-39/par-4
- 租税特別措置法 第三十九条第四項第一号（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-1
- 租税特別措置法 第三十九条第四項第二号（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-39/par-4/item-2
- 租税特別措置法 第三十九条第五項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-5 · https://japanlaw.org/l/332AC0000000026/art-39/par-5
- 租税特別措置法 第三十九条第六項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-6 · https://japanlaw.org/l/332AC0000000026/art-39/par-6
- 租税特別措置法 第三十九条第七項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-7 · https://japanlaw.org/l/332AC0000000026/art-39/par-7
- 租税特別措置法 第三十九条第八項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-8 · https://japanlaw.org/l/332AC0000000026/art-39/par-8
- 租税特別措置法 第三十九条第九項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-9 · https://japanlaw.org/l/332AC0000000026/art-39/par-9
- 租税特別措置法 第三十九条第十項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-10 · https://japanlaw.org/l/332AC0000000026/art-39/par-10

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## 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-20261007T211206-062, 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