# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十五条 (Supplementary Provisions, Article 65) - 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: 第六十五条 (Supplementary Provisions, Article 65)（相続税の申告期限等に係る特例） — address `suppl-4211-13/art-65` - 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-65 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65 - 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. --- ### 第六十五条（相続税の申告期限等に係る特例） — Special Provisions on the Return Due Date, etc. for Inheritance Tax caption: machine translation, not official 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 **第一項** 平成二十年十月一日から平成二十一年三月三十一日までの間（以下この条において「特例期間」という。）に開始した相続に係る被相続人が当該相続の開始の直前に有していた財産の中に非上場株式等が含まれており、かつ、当該被相続人が当該非上場株式等に係る会社の代表権（制限が加えられた代表権を除く。次項において同じ。）を有していた場合には、当該被相続人からの相続又は遺贈（贈与により取得をした財産で相続税法第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。次項及び第五項において同じ。）により財産の取得をした者が提出すべき相続税の申告書の提出期限については、同法第二十七条第一項中「十月以内」とあるのは、「十月を経過する日又は平成二十二年二月一日のいずれか遅い日まで」とする。 suppl-4211-13/art-65/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-1 If the property held by a decedent pertaining to a succession that commenced during the period from October 1, 2008 to March 31, 2009 (referred to as the "special period" in this Article) immediately before the commencement of the succession included unlisted shares or similar interests, and that decedent had authority of representation (excluding authority of representation that has been restricted; the same applies in the following paragraph) of the company pertaining to those unlisted shares or similar interests, with regard to the due date for filing the inheritance tax return to be filed by a person who acquired property by inheritance or bequest (including a gift pertaining to property acquired by gift that is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act; the same applies in the following paragraph and paragraph (5)) from that decedent, the phrase "within ten months" in Article 27, paragraph (1) of that Act is deemed to be replaced with "by the day on which ten months have elapsed or February 1, 2010, whichever is later". machine translation, not official **第二項** 特定受贈同族会社株式等（前条第一項又は第二項の規定の適用に係るものに限る。）の贈与をした者（当該特定受贈同族会社株式等に係る会社の代表権を有していた者に限る。）又は特定同族株式等（同条第六項の規定の適用に係るものに限る。）の贈与をした者（当該特定同族株式等に係る会社の代表権を有していた者に限る。）が特例期間内に死亡した場合には、これらの者からの相続又は遺贈により財産の取得をした者が提出すべき相続税の申告書の提出期限については、相続税法第二十七条第一項中「十月以内」とあるのは、「十月を経過する日又は平成二十二年二月一日のいずれか遅い日まで」とする。 suppl-4211-13/art-65/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-2 If a person who made a gift of specified family company shares, etc. received by gift (limited to those pertaining to the application of the provisions of paragraph (1) or (2) of the preceding Article) (limited to a person who had authority of representation of the company pertaining to those specified family company shares, etc. received by gift) or a person who made a gift of specified family company shares, etc. (limited to those pertaining to the application of the provisions of paragraph (6) of that Article) (limited to a person who had authority of representation of the company pertaining to those specified family company shares, etc.) died within the special period, with regard to the due date for filing the inheritance tax return to be filed by a person who acquired property by inheritance or bequest from any of these persons, the phrase "within ten months" in Article 27, paragraph (1) of the Inheritance Tax Act is deemed to be replaced with "by the day on which ten months have elapsed or February 1, 2010, whichever is later". machine translation, not official **第三項** 前二項に規定する場合において、特例期間内に相続税法第四条に規定する事由が生じたときにおける同法第二十九条第一項の規定により提出すべき申告書の提出期限については、同項中「十月以内」とあるのは、「十月を経過する日又は平成二十二年二月一日のいずれか遅い日まで」とする。 suppl-4211-13/art-65/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-3 In the case prescribed in the preceding two paragraphs, with regard to the due date for filing the return to be filed pursuant to the provisions of Article 29, paragraph (1) of the Inheritance Tax Act when a cause prescribed in Article 4 of that Act arises within the special period, the phrase "within ten months" in that paragraph is deemed to be replaced with "by the day on which ten months have elapsed or February 1, 2010, whichever is later". machine translation, not official **第四項** 第一項及び第二項に規定する場合において、特例期間内に相続税法第三十五条第二項第一号又は第五号に規定する事由に該当することとなったときにおける同項に規定する決定又は更正については、同項第一号又は第五号中「十月」とあるのは、「十月を経過する日又は平成二十二年二月一日のいずれか遅い日」とする。 suppl-4211-13/art-65/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-4 In the case prescribed in paragraphs (1) and (2), with regard to a determination or reassessment prescribed in Article 35, paragraph (2) of the Inheritance Tax Act where a cause prescribed in item (i) or (v) of that paragraph comes to apply within the special period, the phrase "ten months" in item (i) or (v) of that paragraph is deemed to be replaced with "the day on which ten months have elapsed or February 1, 2010, whichever is later". machine translation, not official **第五項** 特例期間内に相続又は遺贈により非上場株式等の取得をした新租税特別措置法第七十条の七の二第二項第三号に規定する経営承継相続人等で同条第一項の規定の適用を受けたものに係る同項の規定による納税の猶予を受けた相続税に係る同条第十四項第七号の規定の適用については、同号中「国税徴収法」とあるのは、「国税徴収法第三十五条第一項中「一年以上前」とあるのは「一年以上前（当該滞納に係る国税が相続税である場合にあつては、当該相続税に係る被相続人の相続の開始の前）」と、同法」とする。 suppl-4211-13/art-65/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-5 With regard to the application of the provisions of Article 70-7-2, paragraph (14), item (vii) of the New Act on Special Measures Concerning Taxation to inheritance tax for which a tax payment grace period has been granted pursuant to the provisions of paragraph (1) of that Article to a successor heir, etc. prescribed in paragraph (2), item (iii) of that Article who acquired unlisted shares or similar interests by inheritance or bequest within the special period and who received the application of the provisions of paragraph (1) of that Article, the phrase "the National Tax Collection Act" in that item is deemed to be replaced with "the National Tax Collection Act, with the phrase 'one year or more before' in Article 35, paragraph (1) of that Act deemed to be replaced with 'one year or more before (if the national tax pertaining to that delinquency is inheritance tax, before the commencement of the succession of the decedent pertaining to that inheritance tax)', and that Act". machine translation, not official --- ## Cites - suppl-4211-13/art-65/par-1: 相続税法第二十一条の九第三項 → e-Gov law 325AC0000000073, 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — not held in this collection - suppl-4211-13/art-65/par-1: 同法第二十七条第一項 → e-Gov law 325AC0000000073, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - suppl-4211-13/art-65/par-1: この条 → 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-65/par-1: 次項 → 租税特別措置法 附則第六十五条第二項 (Supplementary Provisions, Article 65, paragraph (2)), suppl-4211-13/art-65/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-2 - suppl-4211-13/art-65/par-1: 第五項 → 租税特別措置法 附則第六十五条第五項 (Supplementary Provisions, Article 65, paragraph (5)), suppl-4211-13/art-65/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-5 - suppl-4211-13/art-65/par-2: 相続税法第二十七条第一項 → e-Gov law 325AC0000000073, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - suppl-4211-13/art-65/par-2: 前条第一項 → 租税特別措置法 附則第六十四条第一項 (Supplementary Provisions, Article 64, paragraph (1)), suppl-4211-13/art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-1 - suppl-4211-13/art-65/par-2: 第二項 → 租税特別措置法 附則第六十四条第二項 (Supplementary Provisions, Article 64, paragraph (2)), suppl-4211-13/art-64/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-2 - suppl-4211-13/art-65/par-2: 同条第六項 → 租税特別措置法 附則第六十四条第六項 (Supplementary Provisions, Article 64, paragraph (6)), suppl-4211-13/art-64/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-6 - suppl-4211-13/art-65/par-3: 相続税法第四条 → e-Gov law 325AC0000000073, 第四条 (Article 4), art-4 — not held in this collection - suppl-4211-13/art-65/par-3: 同法第二十九条第一項 → e-Gov law 325AC0000000073, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection - suppl-4211-13/art-65/par-3: 前二項 → 租税特別措置法 附則第六十五条第二項 (Supplementary Provisions, Article 65, paragraph (2)), suppl-4211-13/art-65/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-2 - suppl-4211-13/art-65/par-3: 前二項 → 租税特別措置法 附則第六十五条第一項 (Supplementary Provisions, Article 65, paragraph (1)), suppl-4211-13/art-65/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-1 - suppl-4211-13/art-65/par-4: 相続税法第三十五条第二項第一号 → e-Gov law 325AC0000000073, 第三十五条第二項第一号 (Article 35, paragraph (2), item (i)), art-35/par-2/item-1 — not held in this collection - suppl-4211-13/art-65/par-4: 第五号 → e-Gov law 325AC0000000073, 第三十五条第二項第五号 (Article 35, paragraph (2), item (v)), art-35/par-2/item-5 — not held in this collection - suppl-4211-13/art-65/par-4: 同項 → e-Gov law 325AC0000000073, 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — not held in this collection - suppl-4211-13/art-65/par-4: 第二項 → 租税特別措置法 附則第六十五条第二項 (Supplementary Provisions, Article 65, paragraph (2)), suppl-4211-13/art-65/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-2 - suppl-4211-13/art-65/par-4: 第一項 → 租税特別措置法 附則第六十五条第一項 (Supplementary Provisions, Article 65, paragraph (1)), suppl-4211-13/art-65/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-1 - suppl-4211-13/art-65/par-5: 国税徴収法第三十五条第一項 → e-Gov law 334AC0000000147, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection ## Cited by 7 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六十三条第一項（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） — 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 - 租税特別措置法 附則第六十四条第一項（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-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-1 - 租税特別措置法 附則第六十四条第二項第一号（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-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-2/item-1 - 租税特別措置法 附則第六十四条第六項（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-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-64/par-6 - 租税特別措置法 附則第六十五条第一項（相続税の申告期限等に係る特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-1 - 租税特別措置法 附則第六十五条第三項（相続税の申告期限等に係る特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-3 - 租税特別措置法 附則第六十五条第四項（相続税の申告期限等に係る特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-65/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-65/par-4 --- ## 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-20261007T211206-498, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-011, 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