# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十条 (Supplementary Provisions, Article 30) - 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: 第三十条 (Supplementary Provisions, Article 30)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4041-14/art-30` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30 - 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. --- ### 第三十条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax caption: machine translation, not official suppl-4041-14/art-30 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30 **第一項** 新法第六十九条の三第一項及び第二項の規定は、平成四年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した同条第一項に規定する小規模宅地等に係る相続税について適用し、同日前に相続又は遺贈により取得した旧法第六十九条の三第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。 suppl-4041-14/art-30/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30/par-1 The provisions of Article 69-3, paragraphs (1) and (2) of the New Act apply to inheritance tax on small-scale residential land, etc. prescribed in paragraph (1) of that Article that has been acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1992, and with regard to inheritance tax on small-scale residential land, etc. prescribed in Article 69-3, paragraph (1) of the Former Act that was acquired by inheritance or bequest before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十条の三第一項の規定は、平成四年一月一日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。 suppl-4041-14/art-30/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30/par-2 The provisions of Article 70-3, paragraph (1) of the New Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after January 1, 1992, and with regard to gift tax on property acquired by gift before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4041-14/art-30/par-1: この項 → 租税特別措置法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-4041-14/art-30/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30/par-1 - suppl-4041-14/art-30/par-2: この項 → 租税特別措置法 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-4041-14/art-30/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三十条第一項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30/par-1 - 租税特別措置法 附則第三十条第二項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-30/par-2 --- ## 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-20261007T211206-360, 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