# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（相続税の特例に関する経過措置） — address `suppl-4051-10/art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18 - 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. --- ### 第十八条（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-4051-10/art-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18 **第一項** 新法第七十条の九第二項の規定は、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（昭和六十三年一月一日（以下この条において「特定日」という。）以後に開始した相続に係る相続税に限る。）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及び施行日以後にするこれらの規定による延納の許可に係る相続税（特定日前に開始した相続に係る相続税に限る。）については、次項に定めるものを除き、なお従前の例による。 suppl-4051-10/art-18/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18/par-1 The provisions of Article 70-9, paragraph (2) of the New Act apply to inheritance tax for which permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) is granted on or after the Effective Date (limited to inheritance tax on an inheritance that commenced on or after January 1, 1988 (hereinafter referred to as the "specified day" in this Article)), and, except for what is provided for in the following paragraph, the provisions then in force continue to govern inheritance tax for which permission for deferred payment under those provisions was granted before the Effective Date and inheritance tax for which permission for deferred payment under those provisions is granted on or after the Effective Date (limited to inheritance tax on an inheritance that commenced before the specified day). machine translation, not official **第二項** 税務署長は、施行日前に延納を許可した相続税額（特定日以後に開始した相続に係る相続税額で旧法第七十条の九第二項又は所得税法等の一部を改正する法律（昭和六十三年法律第百九号）附則第七十六条第三項の規定の適用を受けているものに限る。）で、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、新法第七十条の九第二項の規定に準じて計算するものとする。 suppl-4051-10/art-18/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18/par-2 With regard to interest tax on an amount of inheritance tax for which a district director granted permission for deferred payment before the Effective Date (limited to an amount of inheritance tax on an inheritance that commenced on or after the specified day to which the provisions of Article 70-9, paragraph (2) of the Former Act or Article 76, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988) apply) and for which the due date for payment of an installment payment pertaining to the deferred payment falls on or after the Effective Date, the district director is to calculate the portion corresponding to the period on or after the Effective Date in accordance with the provisions of Article 70-9, paragraph (2) of the New Act, mutatis mutandis. machine translation, not official --- ## Cites - suppl-4051-10/art-18/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-4051-10/art-18/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-4051-10/art-18/par-1: 次項 → 租税特別措置法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4051-10/art-18/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18/par-2 - suppl-4051-10/art-18/par-1: この条 → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4051-10/art-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18 - suppl-4051-10/art-18/par-2: した相続に係る相続税額で旧法第七十条の九第二項又は所得税法等の一部を改正する法律（昭和六十三年法律第百九号）附則第七十六条第三項 → 租税特別措置法 附則第七十六条第三項 (Supplementary Provisions, Article 76, paragraph (3)), suppl-3631-109/art-76/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-76/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十八条第一項（相続税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18/par-1 - 租税特別措置法 附則第四十一条第二項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-41/par-2 - 租税特別措置法 附則第十九条第七項（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-4121-13/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-7 --- ## 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-20261007T211206-364, 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