# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（相続税の特例に関する経過措置） — address `suppl-3551-9/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23 - 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. --- ### 第二十三条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax caption: machine translation, not official suppl-3551-9/art-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23 **第一項** 新法第七十条の七の規定は、施行日以後にする相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可に係る相続税について適用し、施行日前にこれらの規定による延納の許可をした相続税については、次項及び第三項に定めるものを除き、なお従前の例による。 suppl-3551-9/art-23/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-1 The provisions of Article 70-7 of the New Act apply to inheritance tax pertaining to permission for payment in installments granted on or after the Effective Date pursuant to the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950), and with regard to inheritance tax for which permission for payment in installments was granted before the Effective Date pursuant to those provisions, the provisions then in force continue to govern, except as specified in the following paragraph and paragraph (3). machine translation, not official **第二項** 施行日前にした延納の許可に係る相続税額で、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七第一項に規定する立木の価額の占める割合が十分の四以上で十分の五未満であるものがある場合には、税務署長は、施行日以後に納期限が到来する延納に係る分納税額について、施行日以後最初に到来する納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日。次項において同じ。）までに政令で定めるところによりされた当該延納の許可を受けた者の申請により、同条第一項の規定に準じて当該分納税額を変更することができる。 suppl-3551-9/art-23/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-2 Where there is an amount of inheritance tax pertaining to permission for payment in installments granted before the Effective Date in which the ratio of the value of standing timber prescribed in Article 70-7, paragraph (1) of the New Act to the total value of the property that formed the basis for calculating that amount of inheritance tax is 4/10 or more and less than 5/10, the district director may, upon an application made in the manner specified by Cabinet Order, by the first due date for payment arriving on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, by the day on which four months have elapsed from the Effective Date; the same applies in the following paragraph), by the person who received that permission for payment in installments, change the installment payments for the payment in installments whose due dates for payment arrive on or after the Effective Date in accordance with the provisions of paragraph (1) of that Article. machine translation, not official **第三項** 前項に規定する場合において、施行日前に延納の許可を受けた者が施行日以後最初に到来する延納に係る分納税額の納期限までに新法第七十条の七第四項に規定する書類を納税地の所轄税務署長に提出したときは、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施行日以後の期間に対応するものについては、同条第二項の規定に準じて計算するものとする。 suppl-3551-9/art-23/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-3 In the case prescribed in the preceding paragraph, if a person who received permission for payment in installments before the Effective Date has submitted the documents prescribed in Article 70-7, paragraph (4) of the New Act to the district director with jurisdiction over the place for tax payment by the due date for payment of the first installment payment for the payment in installments arriving on or after the Effective Date, the portion of the interest tax on the amount of inheritance tax for which the due date for payment of an installment payment for the payment in installments arrives on or after the Effective Date that corresponds to the period on or after the Effective Date is to be calculated in accordance with the provisions of paragraph (2) of that Article. machine translation, not official **第四項** 施行日前に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した旧法第七十一条第一項に規定する国債、地方債若しくは社債（以下この項において「借換国債等」という。）に係る相続税又は施行日において借換国債等を有する者から相続若しくは遺贈により取得した当該借換国債等に係る相続税については、なお従前の例による。 suppl-3551-9/art-23/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-4 With regard to inheritance tax pertaining to national government bonds, local government bonds or corporate bonds prescribed in Article 71, paragraph (1) of the Former Act (hereinafter referred to as "refunding government bonds, etc." in this paragraph) acquired before the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph), or inheritance tax pertaining to refunding government bonds, etc. acquired by inheritance or bequest from a person who holds refunding government bonds, etc. on the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3551-9/art-23/par-1: 相続税法（昭和二十五年法律第七十三号）第三十八条第一項 → e-Gov law 325AC0000000073, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection - suppl-3551-9/art-23/par-1: 第四十三条第五項 → e-Gov law 325AC0000000073, 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — not held in this collection - suppl-3551-9/art-23/par-1: 次項 → 租税特別措置法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-3551-9/art-23/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-2 - suppl-3551-9/art-23/par-1: 第三項 → 租税特別措置法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-3551-9/art-23/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-3 - suppl-3551-9/art-23/par-2: 次項 → 租税特別措置法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-3551-9/art-23/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-3 - suppl-3551-9/art-23/par-3: 前項 → 租税特別措置法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-3551-9/art-23/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-2 - suppl-3551-9/art-23/par-4: この項 → 租税特別措置法 附則第二十三条第四項 (Supplementary Provisions, Article 23, paragraph (4)), suppl-3551-9/art-23/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第一項（相続税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-1 - 租税特別措置法 附則第二十三条第二項（相続税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-2 - 租税特別措置法 附則第二十三条第三項（相続税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-3 - 租税特別措置法 附則第二十三条第四項（相続税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-4 --- ## 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-20261007T211206-312, 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