# 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)（相続税に関する経過措置） — address `suppl-3481-16/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-3481-16/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/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. --- ### 第十九条（相続税に関する経過措置） — Transitional Measures Concerning Inheritance Tax caption: machine translation, not official suppl-3481-16/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-19 **第一項** 税務署長は、施行日前に延納の許可を受けた相続税額で、当該相続税額の計算の基礎となつた財産の価額の合計額のうちに新法第七十条の六第一項に規定する立木の価額の占める割合が十分の五以上であるもののうち、同日以後にその分納税額の納期限が到来するものについては、同日から四月以内にされた当該延納の許可を受けた者の申請により、同日以後の延納期間の二分の一に相当する期間（当該期間に一月に満たない端数を生じたときは、これを一月として計算した期間）の範囲内において延納期間を延長し、及びその納付すべき分納税額を同項の規定に準じて変更することができる。 suppl-3481-16/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-19/par-1 With regard to an amount of inheritance tax for which permission for payment in installments was granted before the Effective Date and for which the ratio of the value of standing timber prescribed in Article 70-6, paragraph (1) of the New Act to the total value of the property that formed the basis for the calculation of that amount of inheritance tax is five-tenths or more, where the due date for payment of its installment payments arrives on or after that date, the district director may, upon an application filed within four months from that date by the person who was granted that permission for payment in installments, extend the period of payment in installments within the range of a period equivalent to one half of the period of payment in installments on or after that date (or, if that period includes a fraction of less than one month, the period calculated by counting that fraction as one month), and change the installment payments to be paid in accordance with the provisions of that paragraph. machine translation, not official **第二項** 新法第七十条の六第二項の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち同日以後の期間に対応するもの（当該利子税のうち、同日以後当該納期限が最初に到来する日までの期間に対応するもので、その額について同項の規定を適用して算出した金額が従前の例により算出した金額をこえることとなるものを除く。）について適用する。 suppl-3481-16/art-19/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-19/par-2 The provisions of Article 70-6, paragraph (2) of the New Act apply to the portion of interest tax on an amount of inheritance tax for which the due date for payment of installment payments under payment in installments arrives on or after the Effective Date that corresponds to the period on or after that date (excluding the portion of that interest tax that corresponds to the period from that date to the date on which the due date for payment first arrives on or after that date, and for which the amount computed by applying the provisions of that paragraph would exceed the amount computed under the provisions then in force). machine translation, not official --- ## 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-20261007T211206-287, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07