# 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)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4121-13/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-4121-13/art-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-13/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.

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### 第十九条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-13/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19</sup>

**第一項**  新租税特別措置法第六十九条の規定は、施行日以後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。）又は贈与（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相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
<sup>suppl-4121-13/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-1</sup>
The provisions of Article 69 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新租税特別措置法第七十条の四の規定は、施行日以後に同条第一項の規定の適用を受ける農地又は採草放牧地につき同条第七項に規定する賃借権等の設定がされる場合における同項に規定する貸付特例適用農地等に係る贈与税について適用する。
<sup>suppl-4121-13/art-19/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-2</sup>
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to farmland, etc. subject to the special lease provision prescribed in paragraph (7) of that Article in the case where, on or after the Effective Date, a right of lease, etc. prescribed in that paragraph is created with respect to farmland or pasture land to which the provisions of paragraph (1) of that Article apply.
<sup>machine translation, not official</sup>

**第三項**  次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第七項から第十二項まで及び新租税特別措置法第七十条の六第十八項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4121-13/art-19/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3</sup>
The following persons are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (7) through (12) of that Article and Article 70-6, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to them. In this case, necessary matters concerning the application of those provisions with respect to those donees are specified by Cabinet Order.
<sup>machine translation, not official</sup>

  **一**  租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4121-13/art-19/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3/item-1</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **二**  租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4121-13/art-19/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3/item-2</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **三**  租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4121-13/art-19/par-3/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3/item-3</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **四**  旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4121-13/art-19/par-3/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-3/item-4</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
  <sup>machine translation, not official</sup>

**第四項**  新租税特別措置法第七十条の六の規定は、施行日以後に同条第一項の規定の適用を受ける農地又は採草放牧地につき同条第十項に規定する賃借権等の設定がされる場合における同項に規定する貸付特例適用農地等に係る相続税について適用する。
<sup>suppl-4121-13/art-19/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-4</sup>
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to farmland, etc. subject to the special lease provision prescribed in paragraph (10) of that Article in the case where, on or after the Effective Date, a right of lease, etc. prescribed in that paragraph is created with respect to farmland or pasture land to which the provisions of paragraph (1) of that Article apply.
<sup>machine translation, not official</sup>

**第五項**  次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同条第十項から第十六項までの規定を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4121-13/art-19/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-5</sup>
The following persons are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (10) through (16) of that Article apply to them. In this case, necessary matters concerning the application of those provisions with respect to those farming heirs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

  **一**  租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4121-13/art-19/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-5/item-1</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **二**  旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4121-13/art-19/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-5/item-2</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
  <sup>machine translation, not official</sup>

**第六項**  新租税特別措置法第七十条の八第三項、第七十条の九第一項、第七十条の十第二項、第七十条の十一及び第九十三条第二項の規定は、これらの規定に規定す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適用し、当該利子税のうち施行日前の期間に対応するものについては、なお従前の例による。この場合において、施行日前に旧租税特別措置法第七十条の九第一項の規定の適用を受けていた者に係る旧租税特別措置法第七十条の八第一項に規定する課税相続財産の価額のうちに旧租税特別措置法第七十条の十第一項に規定する不動産等の価額の占める割合が十分の五以上であるときの新租税特別措置法第七十条の十一の規定の適用については、同条中「、第七十条の九第一項又は」とあるのは、「又は」と読み替えるものとする。
<sup>suppl-4121-13/art-19/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-6</sup>
The provisions of Article 70-8, paragraph (3), Article 70-9, paragraph (1), Article 70-10, paragraph (2), Article 70-11 and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the portion of interest tax prescribed in those provisions corresponding to the period on or after the Effective Date, and the provisions then in force continue to govern the portion of that interest tax corresponding to the period before the Effective Date. In this case, with regard to the application of the provisions of Article 70-11 of the New Act on Special Measures Concerning Taxation where, for a person who was receiving the application of the provisions of Article 70-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the proportion of the value of real property, etc. prescribed in Article 70-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the value of taxable inherited property prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is five-tenths or more, the phrase ", Article 70-9, paragraph (1) or" in that Article is deemed to be replaced with "or".
<sup>machine translation, not official</sup>

**第七項**  税務署長は、施行日前に相続税法（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をした相続税額（租税特別措置法の一部を改正する法律（平成五年法律第十号。以下この項において「平成五年改正法」という。）附則第十八条第二項、租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下この項において「平成三年改正法」という。）附則第十九条第十八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。以下この項において「昭和六十三年改正法」という。）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。）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、平成五年改正法附則第十八条第二項、平成三年改正法附則第十九条第十八項及び昭和六十三年改正法附則第七十六条第三項の規定にかかわらず、新租税特別措置法第七十条の八第三項、第七十条の九第一項、第七十条の十第二項及び第九十三条第二項の規定に準じて計算するものとする。
<sup>suppl-4121-13/art-19/par-7 · 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</sup>
With regard to the portion of interest tax corresponding to the period on or after the Effective Date that pertains to an amount of inheritance tax for which the district director granted permission for payment in installments pursuant to the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) before the Effective Date (limited to an amount to which the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993; hereinafter referred to as the "1993 Amendment Act" in this paragraph), Article 19, paragraph (18) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act" in this paragraph) or Article 76, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "1988 Amendment Act" in this paragraph) apply), the district director is to calculate it in accordance with the provisions of Article 70-8, paragraph (3), Article 70-9, paragraph (1), Article 70-10, paragraph (2) and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act and Article 76, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4121-13/art-19/par-1: この項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4121-13/art-19/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-1
- suppl-4121-13/art-19/par-3/item-1: 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3501-16/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-2
- suppl-4121-13/art-19/par-3/item-2: 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4031-16/art-19/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-1
- suppl-4121-13/art-19/par-3/item-3: 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項 → 租税特別措置法 附則第三十六条第二項 (Supplementary Provisions, Article 36, paragraph (2)), suppl-4071-55/art-36/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-2
- suppl-4121-13/art-19/par-5/item-1: 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項 → 租税特別措置法 附則第十九条第五項 (Supplementary Provisions, Article 19, paragraph (5)), suppl-4031-16/art-19/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-5
- suppl-4121-13/art-19/par-7: 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-4121-13/art-19/par-7: 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-4121-13/art-19/par-7: 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。以下この項において「昭和六十三年改正法」という。）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
- suppl-4121-13/art-19/par-7: 租税特別措置法の一部を改正する法律（平成五年法律第十号。以下この項において「平成五年改正法」という。）附則第十八条第二項 → 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-4121-13/art-19/par-7: 租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下この項において「平成三年改正法」という。）附則第十九条第十八項 → 租税特別措置法 附則第十九条第十八項 (Supplementary Provisions, Article 19, paragraph (18)), suppl-4031-16/art-19/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-18

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第七十条の四の二第九項第四号（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-4
- 租税特別措置法 第七十条の六の二第二項第二号（相続税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-2
- 租税特別措置法 附則第十九条第一項（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-4121-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-19/par-1
- 租税特別措置法 附則第三十二条第十項（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-4141-15/art-32/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-10

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## 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-20261007T211206-404, 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