# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三十一条 (Supplementary Provisions, Article 131) - 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: 第百三十一条 (Supplementary Provisions, Article 131)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4191-6/art-131` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131 - 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. --- ### 第百三十一条（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-4191-6/art-131 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131 **第一項** 新租税特別措置法第六十九条の四及び第六十九条の五の規定は、平成十九年一月一日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得する財産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財産に係る相続税については、なお従前の例による。 suppl-4191-6/art-131/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-1 The provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation apply to inheritance 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 Article) on or after January 1, 2007, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date. machine translation, not official **第二項** 新租税特別措置法第七十条第十一項及び第十二項の規定は、相続又は遺贈により財産を取得した者が施行日以後に金銭の贈与（贈与をした者の死亡により効力を生ずる贈与を除く。次項において同じ。）をする場合について適用する。 suppl-4191-6/art-131/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-2 The provisions of Article 70, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation apply in the case where a person who acquired property by inheritance or bequest makes a gift of money (excluding a gift that takes effect upon the death of the donor; the same applies in the following paragraph) on or after the Effective Date. machine translation, not official **第三項** 新租税特別措置法第七十条の三及び第七十条の三の二の規定は、平成十九年一月一日以後に贈与により取得する新租税特別措置法第七十条の三第三項第五号に規定する住宅取得等資金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旧租税特別措置法第七十条の三第三項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。 suppl-4191-6/art-131/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-3 The provisions of Articles 70-3 and 70-3-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation that are acquired by gift on or after January 1, 2007, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (3), item (v) of the Former Act on Special Measures Concerning Taxation that were acquired by gift before that date. machine translation, not official **第四項** 施行日から附則第一条第八号に定める日の前日までの間における新租税特別措置法第七十条の三の三の規定の適用については、同条第三項第二号イ中「金融商品取引法」とあるのは「証券取引法」と、「金融商品取引所」とあるのは「証券取引所」とする。 suppl-4191-6/art-131/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-4 With regard to the application of the provisions of Article 70-3-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (viii) of the Supplementary Provisions, the phrase "Financial Instruments and Exchange Act" in paragraph (3), item (ii), (a) of that Article is deemed to be replaced with "Securities and Exchange Act", and the phrase "financial instruments exchange" with "securities exchange". machine translation, not official --- ## Cites - suppl-4191-6/art-131/par-1: この条 → 租税特別措置法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-4191-6/art-131 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131 - suppl-4191-6/art-131/par-2: 次項 → 租税特別措置法 附則第百三十一条第三項 (Supplementary Provisions, Article 131, paragraph (3)), suppl-4191-6/art-131/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-3 - suppl-4191-6/art-131/par-4: 附則第一条第八号 → 租税特別措置法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4191-6/art-1/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第百三十一条第一項（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-4191-6/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-1 - 租税特別措置法 附則第百三十一条第二項（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-4191-6/art-131/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/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-20261007T211206-479, 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