# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19)

- 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: 第十九条 (Supplementary Provisions, Article 19)（相続税法の特例に関する経過規定） — address `suppl-3321-26/art-19`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-19
- 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.

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### 第十九条（相続税法の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Inheritance Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3321-26/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-19</sup>

**第一項**  新法第四章の規定は、施行日以後に開始した相続に係る相続税について適用し、同日前に開始した相続に係る相続税については、なお従前の例による。
<sup>suppl-3321-26/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-19/par-1</sup>
The provisions of Chapter IV of the New Act apply to inheritance tax on an inheritance that commenced on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on an inheritance that commenced before that date.
<sup>machine translation, not official</sup>

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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-20261007T211206-258, 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