# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条 (Supplementary Provisions, Article 66)

- 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: 第六十六条 (Supplementary Provisions, Article 66)（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — address `suppl-4211-13/art-66`
- 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-66
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66
- 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.

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### 第六十六条（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — Transitional Measures Concerning Tax Payment Grace Period, etc. for Gift Tax or Inheritance Tax on Farmland, etc.
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**第一項**  新租税特別措置法第七十条の四の規定は、附則第一条第五号に定める日以後に行われる新租税特別措置法第七十条の四第一項に規定する農地等の贈与に係る贈与税について適用する。
<sup>suppl-4211-13/art-66/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-1</sup>
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation made on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第二項**  附則第一条第五号に定める日前に行われた旧租税特別措置法第七十条の四第一項に規定する農地等の贈与に係る贈与税については、同条の規定は、なおその効力を有する。
<sup>suppl-4211-13/art-66/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-2</sup>
With regard to gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made before the date specified in Article 1, item (v) of the Supplementary Provisions, the provisions of that Article remain in force.
<sup>machine translation, not official</sup>

**第三項**  次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第二十一項から第二十四項まで、第二十八項、第三十四項、第三十五項及び第三十七項、新租税特別措置法第七十条の五第一項並びに第七十条の六第二十九項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4211-13/art-66/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3</sup>
The persons listed in the following items are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (21) through (24), (28), (34), (35) and (37) of that Article and Article 70-5, paragraph (1) and Article 70-6, paragraph (29) of the New Act on Special Measures Concerning Taxation apply. In this case, matters necessary for the application of these provisions with respect to those donees are specified by Cabinet Order.
<sup>machine translation, not official</sup>

  **一**  租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4211-13/art-66/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-1</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **二**  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）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4211-13/art-66/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-2</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **三**  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）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4211-13/art-66/par-3/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-3</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **四**  租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4211-13/art-66/par-3/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-4</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **五**  租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4211-13/art-66/par-3/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-5</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **六**  租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4211-13/art-66/par-3/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-6</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 32, paragraph (4) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **七**  所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4211-13/art-66/par-3/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-7</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (10) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **八**  所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項の規定によりなおその効力を有するものとされる同法第五条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4211-13/art-66/par-3/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-8</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), which remains in force pursuant to the provisions of Article 55, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **九**  旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
  <sup>suppl-4211-13/art-66/par-3/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3/item-9</sup>
  a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
  <sup>machine translation, not official</sup>

**第四項**  前項の規定により新租税特別措置法第七十条の四第一項に規定する受贈者とみなされた前項各号に掲げる受贈者が同条第二十一項の規定の適用を受ける場合における前項の規定の適用については、同項中「同条第二十一項から第二十四項まで、第二十八項、第三十四項、第三十五項及び第三十七項」とあるのは、「同条」とする。
<sup>suppl-4211-13/art-66/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-4</sup>
With regard to the application of the provisions of the preceding paragraph in the case where a donee listed in an item of the preceding paragraph who is deemed to be a donee prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of the preceding paragraph receives the application of the provisions of paragraph (21) of that Article, the phrase "paragraphs (21) through (24), (28), (34), (35) and (37) of that Article" in the preceding paragraph is deemed to be replaced with "that Article".
<sup>machine translation, not official</sup>

**第五項**  新租税特別措置法第七十条の六の規定は、附則第一条第五号に定める日以後に相続又は遺贈により取得をする新租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税について適用する。
<sup>suppl-4211-13/art-66/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-5</sup>
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

**第六項**  附則第一条第五号に定める日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六第一項に規定する特例農地等に係る相続税については、同条の規定は、なおその効力を有する。
<sup>suppl-4211-13/art-66/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-6</sup>
With regard to inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the date specified in Article 1, item (v) of the Supplementary Provisions, the provisions of that Article remain in force.
<sup>machine translation, not official</sup>

**第七項**  次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして、同条第二十七項、第二十八項、第三十三項、第四十項及び第四十二項の規定（第二号から第六号までに掲げる農業相続人にあっては、同条第三十九項の規定を含む。）を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4211-13/art-66/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7</sup>
The persons listed in the following items are deemed to be farming heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (27), (28), (33), (40) and (42) of that Article (for the farming heirs listed in items (ii) through (vi), including the provisions of paragraph (39) of that Article) apply. In this case, matters necessary for the application of these provisions with respect to those farming heirs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

  **一**  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）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4211-13/art-66/par-7/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-1</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **二**  租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4211-13/art-66/par-7/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-2</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **三**  租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4211-13/art-66/par-7/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-3</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) who is receiving the application of the provisions of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **四**  所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一項の規定によりなお従前の例によることとされる場合における同法第十二条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4211-13/art-66/par-7/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-4</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 123, paragraph (11) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **五**  所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七項の規定によりなお従前の例によることとされる場合における同法第五条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4211-13/art-66/par-7/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-5</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) who is receiving the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 55, paragraph (17) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **六**  旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
  <sup>suppl-4211-13/art-66/par-7/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-6</sup>
  a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who is receiving the application of the provisions of the main clause of that paragraph.
  <sup>machine translation, not official</sup>

**第八項**  前項の規定により新租税特別措置法第七十条の六第一項に規定する農業相続人とみなされた前項各号に掲げる農業相続人が同条第二十七項において準用する新租税特別措置法第七十条の四第二十一項の規定の適用を受ける場合における前項の規定の適用については、同項中「同条第二十七項、第二十八項、第三十三項、第四十項及び第四十二項の規定（第二号から第六号までに掲げる農業相続人にあっては、同条第三十九項の規定を含む。）」とあるのは、「同条（第五項及び第三十八項を除く。）」とする。
<sup>suppl-4211-13/art-66/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-8</sup>
With regard to the application of the provisions of the preceding paragraph in the case where a farming heir listed in an item of the preceding paragraph who is deemed to be a farming heir prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of the preceding paragraph receives the application of the provisions of Article 70-4, paragraph (21) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (27) of that Article, the phrase "the provisions of paragraphs (27), (28), (33), (40) and (42) of that Article (for the farming heirs listed in items (ii) through (vi), including the provisions of paragraph (39) of that Article)" in the preceding paragraph is deemed to be replaced with "the provisions of that Article (excluding paragraphs (5) and (38))".
<sup>machine translation, not official</sup>

**第九項**  新租税特別措置法第七十条の四第三十四項及び第七十条の六第三十九項の規定は、附則第一条第五号に定める日以後の期間に対応する利子税について適用し、同日前の期間に対応する利子税については、なお従前の例による。
<sup>suppl-4211-13/art-66/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-9</sup>
The provisions of Article 70-4, paragraph (34) and Article 70-6, paragraph (39) of the New Act on Special Measures Concerning Taxation apply to interest tax corresponding to the period on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern interest tax corresponding to the period before that date.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4211-13/art-66/par-1: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-13/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5
- suppl-4211-13/art-66/par-2: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-13/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5
- suppl-4211-13/art-66/par-3/item-1: 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3501-16/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-2
- suppl-4211-13/art-66/par-3/item-2: 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）附則第十九条第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4031-16/art-19/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-1
- suppl-4211-13/art-66/par-3/item-3: 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）附則第三十六条第二項 → 租税特別措置法 附則第三十六条第二項 (Supplementary Provisions, Article 36, paragraph (2)), suppl-4071-55/art-36/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-2
- suppl-4211-13/art-66/par-3/item-6: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4211-13/art-66/par-3/item-6: 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第三十二条第四項 → 租税特別措置法 附則第三十二条第四項 (Supplementary Provisions, Article 32, paragraph (4)), suppl-4141-15/art-32/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-4
- suppl-4211-13/art-66/par-3/item-7: 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十項 → 租税特別措置法 附則第百二十三条第十項 (Supplementary Provisions, Article 123, paragraph (10)), suppl-4151-8/art-123/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-123/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-10
- suppl-4211-13/art-66/par-3/item-8: 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第二項 → 租税特別措置法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-4171-21/art-55/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-2
- suppl-4211-13/art-66/par-4: 前項 → 租税特別措置法 附則第六十六条第三項 (Supplementary Provisions, Article 66, paragraph (3)), suppl-4211-13/art-66/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-3
- suppl-4211-13/art-66/par-5: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-13/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5
- suppl-4211-13/art-66/par-6: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-13/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5
- suppl-4211-13/art-66/par-7: 第二号から第六号まで → 租税特別措置法 附則第六十六条第七項第二号 (Supplementary Provisions, Article 66, paragraph (7), item (ii)), suppl-4211-13/art-66/par-7/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-2
- suppl-4211-13/art-66/par-7: 第二号から第六号まで → 租税特別措置法 附則第六十六条第七項第三号 (Supplementary Provisions, Article 66, paragraph (7), item (iii)), suppl-4211-13/art-66/par-7/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-3
- suppl-4211-13/art-66/par-7: 第二号から第六号まで → 租税特別措置法 附則第六十六条第七項第六号 (Supplementary Provisions, Article 66, paragraph (7), item (vi)), suppl-4211-13/art-66/par-7/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-6
- suppl-4211-13/art-66/par-7: 第二号から第六号まで → 租税特別措置法 附則第六十六条第七項第四号 (Supplementary Provisions, Article 66, paragraph (7), item (iv)), suppl-4211-13/art-66/par-7/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-4
- suppl-4211-13/art-66/par-7: 第二号から第六号まで → 租税特別措置法 附則第六十六条第七項第五号 (Supplementary Provisions, Article 66, paragraph (7), item (v)), suppl-4211-13/art-66/par-7/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-5
- suppl-4211-13/art-66/par-7/item-1: 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）附則第十九条第五項 → 租税特別措置法 附則第十九条第五項 (Supplementary Provisions, Article 19, paragraph (5)), suppl-4031-16/art-19/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-5
- suppl-4211-13/art-66/par-7/item-4: 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百二十三条第十一項 → 租税特別措置法 附則第百二十三条第十一項 (Supplementary Provisions, Article 123, paragraph (11)), suppl-4151-8/art-123/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-123/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-123/par-11
- suppl-4211-13/art-66/par-7/item-5: 所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第五十五条第十七項 → 租税特別措置法 附則第五十五条第十七項 (Supplementary Provisions, Article 55, paragraph (17)), suppl-4171-21/art-55/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-55/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-55/par-17
- suppl-4211-13/art-66/par-8: 第二号から第六号まで → 租税特別措置法 附則第六十六条第七項第二号 (Supplementary Provisions, Article 66, paragraph (7), item (ii)), suppl-4211-13/art-66/par-7/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-2
- suppl-4211-13/art-66/par-8: 第二号から第六号まで → 租税特別措置法 附則第六十六条第七項第三号 (Supplementary Provisions, Article 66, paragraph (7), item (iii)), suppl-4211-13/art-66/par-7/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-3
- suppl-4211-13/art-66/par-8: 第五項 → 租税特別措置法 附則第六十六条第五項 (Supplementary Provisions, Article 66, paragraph (5)), suppl-4211-13/art-66/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-5
- suppl-4211-13/art-66/par-8: 第二号から第六号まで → 租税特別措置法 附則第六十六条第七項第六号 (Supplementary Provisions, Article 66, paragraph (7), item (vi)), suppl-4211-13/art-66/par-7/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-6
- suppl-4211-13/art-66/par-8: 前項 → 租税特別措置法 附則第六十六条第七項 (Supplementary Provisions, Article 66, paragraph (7)), suppl-4211-13/art-66/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7
- suppl-4211-13/art-66/par-8: 第二号から第六号まで → 租税特別措置法 附則第六十六条第七項第四号 (Supplementary Provisions, Article 66, paragraph (7), item (iv)), suppl-4211-13/art-66/par-7/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-4
- suppl-4211-13/art-66/par-8: 第二号から第六号まで → 租税特別措置法 附則第六十六条第七項第五号 (Supplementary Provisions, Article 66, paragraph (7), item (v)), suppl-4211-13/art-66/par-7/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7/item-5
- suppl-4211-13/art-66/par-9: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-13/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5

## Cited by

18 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第七十条の四の二第九項第九号（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-9 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-9
- 租税特別措置法 第七十条の六の二第二項第六号（相続税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-6
- 租税特別措置法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5
- 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 附則第六十三条第二項（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-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-63/par-2
- 租税特別措置法 附則第六十六条第四項（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-4
- 租税特別措置法 附則第六十六条第七項（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-7
- 租税特別措置法 附則第六十六条第八項（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-8
- 租税特別措置法 附則第百二十八条第四項第九号（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-4261-10/art-128/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-9
- 租税特別措置法 附則第百二十八条第八項第六号（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-4261-10/art-128/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-6
- 租税特別措置法 附則第百二十七条第六項第九号（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-4281-15/art-127/par-6/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-9
- 租税特別措置法 附則第百二十七条第十項第六号（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-4281-15/art-127/par-10/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-6
- 租税特別措置法 附則第百十八条第九項第九号（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-4301-7/art-118/par-9/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-9
- 租税特別措置法 附則第百十八条第十五項第六号（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-4301-7/art-118/par-15/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-6
- 租税特別措置法 附則第百八条第一項第九号（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-5021-8/art-108/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-9
- 租税特別措置法 附則第百八条第二項第六号（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-5021-8/art-108/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-6
- 租税特別措置法 附則第五十一条第七項第九号（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-5041-4/art-51/par-7/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-9
- 租税特別措置法 附則第五十一条第十二項第六号（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-5041-4/art-51/par-12/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-6

---

## 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-20261007T211206-499, 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