# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十三条 (Supplementary Provisions, Article 63) - 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: 第六十三条 (Supplementary Provisions, Article 63)（非上場株式等についての贈与税又は相続税の納税猶予に関する経過措置） — address `suppl-4211-13/art-63` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-63 - 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. --- ### 第六十三条（非上場株式等についての贈与税又は相続税の納税猶予に関する経過措置） — Transitional Measures Concerning Tax Payment Grace Period for Gift Tax or Inheritance Tax on Unlisted Shares or Similar Interests caption: machine translation, not official suppl-4211-13/art-63 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-63 **第一項** 新租税特別措置法第七十条の七の規定は、施行日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下附則第六十六条までにおいて同じ。）により取得をする新租税特別措置法第七十条の七第二項第二号に規定する非上場株式等（以下附則第六十五条までにおいて「非上場株式等」という。）に係る贈与税について適用する。 suppl-4211-13/art-63/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-63/par-1 The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "unlisted shares or similar interests" through Article 65 of the Supplementary Provisions) acquired by gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies through Article 66 of the Supplementary Provisions) on or after the Effective Date. machine translation, not official **第二項** 新租税特別措置法第七十条の七の二の規定は、平成二十年十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。以下附則第六十六条までにおいて同じ。）により取得をする非上場株式等に係る相続税について適用する。この場合において、当該相続又は遺贈により取得をする当該非上場株式等に係る会社の株式又は出資については、旧租税特別措置法第六十九条の五第一項の規定は、適用しない。 suppl-4211-13/art-63/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-63/par-2 The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies through Article 66 of the Supplementary Provisions) on or after October 1, 2008. In this case, the provisions of Article 69-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation do not apply to the shares or capital contributions of the company pertaining to those unlisted shares or similar interests acquired by that inheritance or bequest. machine translation, not official --- ## Cites - suppl-4211-13/art-63/par-1: 附則第六十五条 → 租税特別措置法 附則第六十五条 (Supplementary Provisions, Article 65), suppl-4211-13/art-65 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65 - suppl-4211-13/art-63/par-1: 附則第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4211-13/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66 - suppl-4211-13/art-63/par-2: 附則第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4211-13/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十四条第十一項（非上場株式等についての相続税の課税価格の計算の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-11 --- ## 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-20261007T211206-497, 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