# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十六条 (Supplementary Provisions, Article 36) - 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: 第三十六条 (Supplementary Provisions, Article 36)（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4131-7/art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-36 - 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. --- ### 第三十六条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4131-7/art-36 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-36 **第一項** 第四条の規定による改正前の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）附則第十九条第六項に規定する農業相続人が施行日前に同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき同項に規定する税務署長の承認を受けた場合における相続税については、なお従前の例による。 suppl-4131-7/art-36/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-36/par-1 The provisions then in force continue to govern inheritance tax in the case where, before the Effective Date, a farming heir prescribed in Article 19, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) prior to the amendment by Article 4 has received approval from the district director prescribed in that paragraph to the effect that the farming heir is expected to make, with respect to land that falls under the specified farmland, etc. in urbanization promotion areas prescribed in that paragraph, a conversion that meets the requirements listed in the items of that paragraph. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/par-1 --- ## 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-20261007T211206-413, 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