# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37) — address `suppl-4131-7/art-37` - 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-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-37 - 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. --- ### 第三十七条 suppl-4131-7/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-37 **第一項** 第五条の規定による改正後の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）附則第三十六条第六項から第九項までの規定は、施行日以後に同条第三項の規定の適用を受ける同条第六項に規定する農地等の全部又は一部につき同項に規定する使用貸借による権利を消滅させ、かつ、同項に規定する地上権等の設定に基づき貸付けを行う場合における当該農地等に係る贈与税について適用する。 suppl-4131-7/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-37/par-1 The provisions of Article 36, paragraphs (6) through (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) as amended by Article 5 apply to gift tax on farmland, etc. in the case where, on or after the Effective Date, with regard to all or part of the farmland, etc. prescribed in paragraph (6) of that Article to which the provisions of paragraph (3) of that Article apply, the right based on a loan for use prescribed in paragraph (6) of that Article is extinguished and that farmland, etc. is lent based on the creation of a superficies right, etc. prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4131-7/art-37/par-1: 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）附則第三十六条第六項から第九項まで → 租税特別措置法 附則第三十六条第九項 (Supplementary Provisions, Article 36, paragraph (9)), suppl-4071-55/art-36/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-9 - suppl-4131-7/art-37/par-1: 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）附則第三十六条第六項から第九項まで → 租税特別措置法 附則第三十六条第七項 (Supplementary Provisions, Article 36, paragraph (7)), suppl-4071-55/art-36/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-7 - suppl-4131-7/art-37/par-1: 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）附則第三十六条第六項から第九項まで → 租税特別措置法 附則第三十六条第六項 (Supplementary Provisions, Article 36, paragraph (6)), suppl-4071-55/art-36/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-6 - suppl-4131-7/art-37/par-1: 同条第三項 → 租税特別措置法 附則第三十六条第三項 (Supplementary Provisions, Article 36, paragraph (3)), suppl-4071-55/art-36/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-3 - suppl-4131-7/art-37/par-1: 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）附則第三十六条第六項から第九項まで → 租税特別措置法 附則第三十六条第八項 (Supplementary Provisions, Article 36, paragraph (8)), suppl-4071-55/art-36/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-8 ## 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