# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十三条 (Supplementary Provisions, Article 73) - 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: 第七十三条 (Supplementary Provisions, Article 73)（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例に関する経過措置） — address `suppl-3631-109/art-73` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-73 - 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. --- ### 第七十三条（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of the Taxable Value for Inheritance Tax of Land, etc. or Buildings, etc. Acquired, etc. within Three Years Before the Commencement of the Succession caption: machine translation, not official suppl-3631-109/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-73 **第一項** 新租税特別措置法第六十九条の四の規定は、施行日の翌日以後に相続若しくは遺贈により取得した同条第二項に規定する土地等若しくは建物等又は贈与により取得した当該土地等若しくは建物等のうち新相続税法第十九条の規定の適用を受けるものでその適用に係る相続が同日以後開始したものに係る相続税について適用する。 suppl-3631-109/art-73/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-73/par-1 The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on land, etc. or buildings, etc. prescribed in paragraph (2) of that Article acquired by inheritance or bequest on or after the day following the Effective Date, or on such land, etc. or buildings, etc. acquired by gift that are subject to the provisions of Article 19 of the New Inheritance Tax Act and for which the succession relevant to that application commenced on or after that day. 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-20261007T211206-343, 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