# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十八条 (Supplementary Provisions, Article 128) - 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: 第百二十八条 (Supplementary Provisions, Article 128)（相続税及び贈与税の特例に関する経過措置） — address `suppl-4261-10/art-128` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128 - 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. --- ### 第百二十八条（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-4261-10/art-128 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128 **第一項** 新租税特別措置法第七十条の二第七項の規定は、同条第二項第一号に規定する特定受贈者が施行日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この条及び附則第百五十四条において同じ。）により取得をする同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する。 suppl-4261-10/art-128/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-1 The provisions of Article 70-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article and in Article 154 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三第七項の規定は、同条第三項第一号に規定する特定受贈者が施行日以後に贈与により取得をする同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する。 suppl-4261-10/art-128/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-2 The provisions of Article 70-3, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift 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四の規定は、施行日以後に行われる同条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し、施行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、なお従前の例による。 suppl-4261-10/art-128/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-3 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 paragraph (1) of that Article that is made on or after the Effective Date, and the provisions then in force continue to govern gift tax on a gift of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was made before the Effective Date. machine translation, not official **第四項** 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、同条第十項（第二号を除く。）、第十五項及び第十六項の規定（第九号に掲げる受贈者にあっては同条第一項、第十項（第二号を除く。）、第十五項及び第十六項の規定とし、第十号に掲げる受贈者にあっては同条第一項、第十項、第十五項及び第十六項の規定とする。）、新租税特別措置法第七十条の五の規定並びに新租税特別措置法第七十条の八第一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。 suppl-4261-10/art-128/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4 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 paragraph (10) (excluding item (ii)), paragraph (15) and paragraph (16) of that Article (for a donee listed in item (ix), the provisions of paragraph (1), paragraph (10) (excluding item (ii)), paragraph (15) and paragraph (16) of that Article, and for a donee listed in item (x), the provisions of paragraph (1), paragraph (10), paragraph (15) and paragraph (16) of that Article), the provisions of Article 70-5 of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to them. In this case, necessary matters concerning the application of those provisions to those donees are specified by Cabinet Order. machine translation, not official **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 suppl-4261-10/art-128/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-1 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; machine translation, not official **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 suppl-4261-10/art-128/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-2 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; machine translation, not official **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 suppl-4261-10/art-128/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-3 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; machine translation, not official **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 suppl-4261-10/art-128/par-4/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-4 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; machine translation, not official **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 suppl-4261-10/art-128/par-4/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-5 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; machine translation, not official **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 suppl-4261-10/art-128/par-4/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-6 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; machine translation, not official **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 suppl-4261-10/art-128/par-4/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-7 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; machine translation, not official **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 suppl-4261-10/art-128/par-4/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-8 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; machine translation, not official **九** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六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 suppl-4261-10/art-128/par-4/item-9 · 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 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. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (2) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; and machine translation, not official **十** 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 suppl-4261-10/art-128/par-4/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4/item-10 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. machine translation, not official **第五項** 前項の規定により適用する新租税特別措置法第七十条の四第十五項及び第十六項の規定並びに新租税特別措置法第七十条の八第一項の規定は、施行日以後に前項各号に掲げる受贈者がこれらの規定に規定する収用交換等による譲渡をする場合について適用する。 suppl-4261-10/art-128/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-5 The provisions of Article 70-4, paragraphs (15) and (16) of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply to the cases where a donee listed in any of the items of the preceding paragraph makes a transfer by expropriation or exchange, etc. prescribed in those provisions on or after the Effective Date. machine translation, not official **第六項** 新租税特別措置法第七十条の四の二の規定は、施行日以後に同条第二項に規定する猶予適用者が同条第一項第一号に掲げる貸付けを行う場合について適用し、施行日前に旧租税特別措置法第七十条の四の二第二項に規定する猶予適用者が同条第一項第一号に掲げる貸付けを行った場合については、なお従前の例による。 suppl-4261-10/art-128/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-6 The provisions of Article 70-4-2 of the New Act on Special Measures Concerning Taxation apply to the cases where a person subject to the grace period prescribed in paragraph (2) of that Article makes a loan listed in paragraph (1), item (i) of that Article on or after the Effective Date, and the provisions then in force continue to govern the cases where a person subject to the grace period prescribed in Article 70-4-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation made a loan listed in paragraph (1), item (i) of that Article before the Effective Date. machine translation, not official **第七項** 新租税特別措置法第七十条の六の規定は、施行日以後に相続又は遺贈により取得をする同条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し、施行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、なお従前の例による。 suppl-4261-10/art-128/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-7 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 paragraph (1) of that Article that is acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on special farmland, etc. prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was acquired by inheritance or bequest before the Effective Date. machine translation, not official **第八項** 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、同条第十二項（第二号を除く。）、第十九項及び第二十項の規定（第六号に掲げる農業相続人にあっては同条第一項、第十二項（第二号を除く。）、第十九項及び第二十項の規定とし、第七号に掲げる農業相続人にあっては同条第一項、第十二項、第十九項及び第二十項の規定とする。）並びに新租税特別措置法第七十条の八第三項の規定を適用する。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。 suppl-4261-10/art-128/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8 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 paragraph (12) (excluding item (ii)), paragraph (19) and paragraph (20) of that Article (for a farming heir listed in item (vi), the provisions of paragraph (1), paragraph (12) (excluding item (ii)), paragraph (19) and paragraph (20) of that Article, and for a farming heir listed in item (vii), the provisions of paragraph (1), paragraph (12), paragraph (19) and paragraph (20) of that Article) and the provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to them. In this case, necessary matters concerning the application of those provisions to those farming heirs are specified by Cabinet Order. machine translation, not official **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 suppl-4261-10/art-128/par-8/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-1 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; machine translation, not official **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 suppl-4261-10/art-128/par-8/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-2 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; machine translation, not official **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 suppl-4261-10/art-128/par-8/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-3 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; machine translation, not official **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 suppl-4261-10/art-128/par-8/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-4 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; machine translation, not official **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 suppl-4261-10/art-128/par-8/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-5 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; machine translation, not official **六** 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六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 suppl-4261-10/art-128/par-8/item-6 · 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 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. 13 of 2009), which remains in force pursuant to the provisions of Article 66, paragraph (6) of the Supplementary Provisions of that Act, who is receiving the application of the provisions of the main clause of that paragraph; and machine translation, not official **七** 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 suppl-4261-10/art-128/par-8/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8/item-7 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. machine translation, not official **第九項** 前項の規定により適用する新租税特別措置法第七十条の六第十九項及び第二十項の規定並びに新租税特別措置法第七十条の八第三項の規定は、施行日以後に前項各号に掲げる農業相続人がこれらの規定に規定する収用交換等による譲渡をする場合について適用する。 suppl-4261-10/art-128/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-9 The provisions of Article 70-6, paragraphs (19) and (20) of the New Act on Special Measures Concerning Taxation and the provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply to the cases where a farming heir listed in any of the items of the preceding paragraph makes a transfer by expropriation or exchange, etc. prescribed in those provisions on or after the Effective Date. machine translation, not official **第十項** 新租税特別措置法第七十条の六の二の規定は、施行日以後に同条第一項に規定する猶予適用者が同項第一号に掲げる貸付けを行う場合について適用し、施行日前に旧租税特別措置法第七十条の六の二第一項に規定する猶予適用者が同項第一号に掲げる貸付けを行った場合については、なお従前の例による。 suppl-4261-10/art-128/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-10 The provisions of Article 70-6-2 of the New Act on Special Measures Concerning Taxation apply to the cases where a person subject to the grace period prescribed in paragraph (1) of that Article makes a loan listed in item (i) of that paragraph on or after the Effective Date, and the provisions then in force continue to govern the cases where a person subject to the grace period prescribed in Article 70-6-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made a loan listed in item (i) of that paragraph before the Effective Date. machine translation, not official **第十一項** 施行日から附則第一条第十八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四第十項、第七十条の四の二第一項、第七十条の六第十二項及び第七十条の六の二第一項の規定の適用については、新租税特別措置法第七十条の四第十項第三号及び第七十条の六第十二項第三号中「、当該農地中間管理機構から借り受けた者」とあるのは「当該農地中間管理機構から借り受けた者とし、農業経営基盤強化促進法第八条第一項に規定する農地保有合理化法人が借り受けた者である場合には当該農地保有合理化法人から借り受けた者とする。」と、新租税特別措置法第七十条の四の二第一項第一号及び第七十条の六の二第一項第一号中「農地中間管理事業のため」とあるのは「農地中間管理事業又は農業経営基盤強化促進法第四条第二項に規定する農地保有合理化事業（同項第一号に掲げる事業に限る。）のため」とする。 suppl-4261-10/art-128/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-11 With regard to the application of the provisions of Article 70-4, paragraph (10), Article 70-4-2, paragraph (1), Article 70-6, paragraph (12) and Article 70-6-2, paragraph (1) 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 (xviii) of the Supplementary Provisions, the phrase ", the person who borrowed from that farmland intermediary management organization" in Article 70-4, paragraph (10), item (iii) and Article 70-6, paragraph (12), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the person who borrowed from that farmland intermediary management organization, and, if the person who borrowed is a farmland holding rationalization corporation prescribed in Article 8, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation, the person who borrowed from that farmland holding rationalization corporation.", and the phrase "for a farmland intermediary management project" in Article 70-4-2, paragraph (1), item (i) and Article 70-6-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "for a farmland intermediary management project or a farmland holding rationalization project prescribed in Article 4, paragraph (2) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to the project listed in item (i) of that paragraph)". machine translation, not official **第十二項** 農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律附則第三条の規定によりなお従前の例により同条に規定する旧農地保有合理化法人が新たに同条に規定する旧農地保有合理化事業を行う場合又は同法附則第四条第一項の規定により同項各号に掲げる同法附則第三条に規定する旧農地保有合理化事業の実施についてなお従前の例によることとされる場合には、旧租税特別措置法第七十条の四第十項（第三号に係る部分に限る。）、第七十条の四の二第一項（第一号に係る部分に限る。）、第七十条の六第十二項（第三号に係る部分に限る。）及び第七十条の六の二第一項（第一号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、これらの規定中「農業経営基盤強化促進法」とあるのは、「農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律（平成二十五年法律第百二号）第一条の規定による改正前の農業経営基盤強化促進法」とする。 suppl-4261-10/art-128/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-12 In the case where, pursuant to the provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture, a former farmland holding rationalization corporation prescribed in that Article newly conducts a former farmland holding rationalization project prescribed in that Article in accordance with the provisions then in force, or in the case where, pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act, the provisions then in force continue to govern the implementation of a former farmland holding rationalization project prescribed in Article 3 of the Supplementary Provisions of that Act that is listed in any of the items of that paragraph, the provisions of Article 70-4, paragraph (10) (limited to the part concerning item (iii)), Article 70-4-2, paragraph (1) (limited to the part concerning item (i)), Article 70-6, paragraph (12) (limited to the part concerning item (iii)) and Article 70-6-2, paragraph (1) (limited to the part concerning item (i)) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "the Act on Promotion of Improvement of Agricultural Management Foundation" in those provisions is deemed to be replaced with "the Act on Promotion of Improvement of Agricultural Management Foundation before the amendment by Article 1 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture (Act No. 102 of 2013)". machine translation, not official **第十三項** 新租税特別措置法第七十条の七の五から第七十条の七の七までの規定は、附則第一条第二十二号に定める日以後に、新租税特別措置法第七十条の七の五第二項第一号に規定する認定医療法人の同項第二号に規定する持分の放棄又は新租税特別措置法第七十条の七の七第一項の個人の死亡に伴い取得する新租税特別措置法第七十条の七の五第一項に規定する経済的利益に係る贈与税について適用する。 suppl-4261-10/art-128/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-13 The provisions of Articles 70-7-5 through 70-7-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on an economic benefit prescribed in Article 70-7-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that is acquired, on or after the date specified in Article 1, item (xxii) of the Supplementary Provisions, as a result of a waiver of an equity interest prescribed in paragraph (2), item (ii) of that Article in a certified medical care corporation prescribed in item (i) of that paragraph or as a result of the death of the individual referred to in Article 70-7-7, paragraph (1) of the New Act on Special Measures Concerning Taxation. machine translation, not official **第十四項** 附則第一条第二十二号に定める日から平成二十六年十二月三十一日までの間における新租税特別措置法第七十条の七の五及び第七十条の七の六の規定の適用については、新租税特別措置法第七十条の七の五第一項中「第七十条の二の三及び第七十条の二の四」とあるのは「第七十条の二の三」と、同条第三項第二号中「第七十条の二の五第一項又は第七十条の三第一項」とあるのは「第七十条の三第一項」と、新租税特別措置法第七十条の七の六第一項中「第七十条の二の三及び第七十条の二の四」とあるのは「第七十条の二の三」とする。 suppl-4261-10/art-128/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-14 With regard to the application of the provisions of Article 70-7-5 and Article 70-7-6 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xxii) of the Supplementary Provisions to December 31, 2014, the phrase "Article 70-2-3 and Article 70-2-4" in Article 70-7-5, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 70-2-3", the phrase "Article 70-2-5, paragraph (1) or Article 70-3, paragraph (1)" in paragraph (3), item (ii) of that Article is deemed to be replaced with "Article 70-3, paragraph (1)", and the phrase "Article 70-2-3 and Article 70-2-4" in Article 70-7-6, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 70-2-3". machine translation, not official **第十五項** 新租税特別措置法第七十条の七の八及び第七十条の七の九の規定は、附則第一条第二十二号に定める日以後に相続又は遺贈により取得する新租税特別措置法第七十条の七の八第二項に規定する経過措置医療法人の新租税特別措置法第七十条の七の五第二項第二号に規定する持分に係る相続税について適用する。 suppl-4261-10/art-128/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-15 The provisions of Article 70-7-8 and Article 70-7-9 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on an equity interest prescribed in Article 70-7-5, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation in a transitional medical care corporation prescribed in Article 70-7-8, paragraph (2) of the New Act on Special Measures Concerning Taxation that is acquired by inheritance or bequest on or after the date specified in Article 1, item (xxii) of the Supplementary Provisions. machine translation, not official **第十六項** 新租税特別措置法第七十条の八第一項の規定は、施行日以後に同項に規定する収用交換等による譲渡をする場合の新租税特別措置法第七十条の四第三十五項の規定により同条第一項本文の規定の適用を受ける同項に規定する受贈者が納付すべき利子税の額について適用し、施行日前に旧租税特別措置法第七十条の八第一項に規定する収用交換等による譲渡をした場合の旧租税特別措置法第七十条の四第三十四項の規定により同条第一項本文の規定の適用を受ける同項に規定する受贈者が納付すべき利子税の額については、なお従前の例による。 suppl-4261-10/art-128/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-16 The provisions of Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of interest tax to be paid by a donee prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (35) of that Article, in the case where the donee makes a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, and the provisions then in force continue to govern the amount of interest tax to be paid by a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (34) of that Article, in the case where the donee made a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date. machine translation, not official **第十七項** 新租税特別措置法第七十条の八第三項の規定は、施行日以後に同条第一項に規定する収用交換等による譲渡をする場合の新租税特別措置法第七十条の六第四十項の規定により同条第一項本文の規定の適用を受ける同項に規定する農業相続人が納付すべき利子税の額について適用し、施行日前に旧租税特別措置法第七十条の八第一項に規定する収用交換等による譲渡をした場合の旧租税特別措置法第七十条の六第三十九項の規定により同条第一項本文の規定の適用を受ける同項に規定する農業相続人が納付すべき利子税の額については、なお従前の例による。 suppl-4261-10/art-128/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-17 The provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of interest tax to be paid by a farming heir prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (40) of that Article, in the case where the farming heir makes a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, and the provisions then in force continue to govern the amount of interest tax to be paid by a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation who receives the application of the provisions of the main clause of that paragraph pursuant to the provisions of paragraph (39) of that Article, in the case where the farming heir made a transfer by expropriation or exchange, etc. prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date. machine translation, not official **第十八項** 新租税特別措置法第七十条の八の二の規定は、附則第一条第二十二号に定める日以後に相続又は遺贈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-4261-10/art-128/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-18 The provisions of Article 70-8-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after the date specified in Article 1, item (xxii) of the Supplementary Provisions, 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 **第十九項** 附則第一条第二十二号に定める日から平成二十六年十二月三十一日までの間における新租税特別措置法第七十条の八の二の規定の適用については、同条第四項第三号中「第七十条の七の二第十四項第十一号」とあるのは「第七十条の七の二第十四項第十号」と、「株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）」とあるのは「株式」とする。 suppl-4261-10/art-128/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-19 With regard to the application of the provisions of Article 70-8-2 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xxii) of the Supplementary Provisions to December 31, 2014, the phrase "Article 70-7-2, paragraph (14), item (xi)" in paragraph (4), item (iii) of that Article is deemed to be replaced with "Article 70-7-2, paragraph (14), item (x)", and the phrase "shares (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations)" is deemed to be replaced with "shares". machine translation, not official **第二十項** 旧租税特別措置法第七十条の十二第一項に規定する物納の許可の申請に係る相続の開始の直前までに当該相続に係る被相続人と環境大臣との間で同条第三項第二号に規定する風景地保護協定が締結された場合において、同条第一項に規定する納税義務者が同条第三項各号に掲げる要件を満たす土地について同条第一項に規定する物納の許可の申請をするときは、同条第三項及び第四項の規定は、なおその効力を有する。 suppl-4261-10/art-128/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-20 In the case where a scenic area protection agreement prescribed in Article 70-12, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation was concluded between the decedent of the inheritance and the Minister of the Environment by immediately before the commencement of the succession pertaining to an application for permission for payment in kind prescribed in paragraph (1) of that Article, if a person liable for tax prescribed in paragraph (1) of that Article applies for the permission for payment in kind prescribed in that paragraph with regard to land that satisfies the requirements listed in the items of paragraph (3) of that Article, the provisions of paragraphs (3) and (4) of that Article remain in force. machine translation, not official --- ## Cites - suppl-4261-10/art-128/par-1: この条 → 租税特別措置法 附則第百二十八条 (Supplementary Provisions, Article 128), suppl-4261-10/art-128 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128 - suppl-4261-10/art-128/par-4: 第九号 → 租税特別措置法 附則第百二十八条第四項第九号 (Supplementary Provisions, Article 128, paragraph (4), item (ix)), suppl-4261-10/art-128/par-4/item-9 — 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 - suppl-4261-10/art-128/par-4/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-4261-10/art-128/par-4/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-4261-10/art-128/par-4/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-4261-10/art-128/par-4/item-6: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4261-10/art-128/par-4/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-4261-10/art-128/par-4/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-4261-10/art-128/par-4/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-4261-10/art-128/par-4/item-9: 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第二項 → 租税特別措置法 附則第六十六条第二項 (Supplementary Provisions, Article 66, paragraph (2)), 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 - suppl-4261-10/art-128/par-5: 前項 → 租税特別措置法 附則第百二十八条第四項 (Supplementary Provisions, Article 128, paragraph (4)), suppl-4261-10/art-128/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4 - suppl-4261-10/art-128/par-8: 第六号 → 租税特別措置法 附則第百二十八条第八項第六号 (Supplementary Provisions, Article 128, paragraph (8), item (vi)), suppl-4261-10/art-128/par-8/item-6 — 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 - suppl-4261-10/art-128/par-8/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-4261-10/art-128/par-8/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-4261-10/art-128/par-8/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-4261-10/art-128/par-8/item-6: 所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第六十六条第六項 → 租税特別措置法 附則第六十六条第六項 (Supplementary Provisions, Article 66, paragraph (6)), 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 - suppl-4261-10/art-128/par-9: 前項 → 租税特別措置法 附則第百二十八条第八項 (Supplementary Provisions, Article 128, paragraph (8)), suppl-4261-10/art-128/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8 - suppl-4261-10/art-128/par-11: 農業経営基盤強化促進法第八条第一項 → e-Gov law 355AC0000000065, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection - suppl-4261-10/art-128/par-11: 農業経営基盤強化促進法第四条第二項 → e-Gov law 355AC0000000065, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - suppl-4261-10/art-128/par-11: 同項第一号 → e-Gov law 355AC0000000065, 第四条第二項第一号 (Article 4, paragraph (2), item (i)), art-4/par-2/item-1 — not held in this collection - suppl-4261-10/art-128/par-11: 附則第一条第十八号 → 租税特別措置法 附則第一条第一項第十八号 (Supplementary Provisions, Article 1, paragraph (1), item (xviii)), suppl-4261-10/art-1/par-1/item-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-18 - suppl-4261-10/art-128/par-13: 附則第一条第二十二号 → 租税特別措置法 附則第一条第一項第二十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xxii)), suppl-4261-10/art-1/par-1/item-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-22 - suppl-4261-10/art-128/par-14: 附則第一条第二十二号 → 租税特別措置法 附則第一条第一項第二十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xxii)), suppl-4261-10/art-1/par-1/item-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-22 - suppl-4261-10/art-128/par-15: 附則第一条第二十二号 → 租税特別措置法 附則第一条第一項第二十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xxii)), suppl-4261-10/art-1/par-1/item-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-22 - suppl-4261-10/art-128/par-18: 附則第一条第二十二号 → 租税特別措置法 附則第一条第一項第二十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xxii)), suppl-4261-10/art-1/par-1/item-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-22 - suppl-4261-10/art-128/par-19: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection - suppl-4261-10/art-128/par-19: 附則第一条第二十二号 → 租税特別措置法 附則第一条第一項第二十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xxii)), suppl-4261-10/art-1/par-1/item-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-22 ## 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十号（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-10 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-10 - 租税特別措置法 第七十条の六の二第二項第七号（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-7 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-7 - 租税特別措置法 附則第一条第一項第十八号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-18 - 租税特別措置法 附則第一条第一項第二十二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-22 - 租税特別措置法 附則第六十三条第一項（相続財産に係る譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-63/par-1 - 租税特別措置法 附則第百二十八条第一項（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-4261-10/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-1 - 租税特別措置法 附則第百二十八条第四項（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-4261-10/art-128/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-4 - 租税特別措置法 附則第百二十八条第五項（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-4261-10/art-128/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-5 - 租税特別措置法 附則第百二十八条第八項（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-4261-10/art-128/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-8 - 租税特別措置法 附則第百二十八条第九項（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-4261-10/art-128/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-9 - 租税特別措置法 附則第百二十七条第六項第十号（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-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-6/item-10 - 租税特別措置法 附則第百二十七条第十項第七号（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-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-10/item-7 - 租税特別措置法 附則第百十八条第九項第十号（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-10 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-9/item-10 - 租税特別措置法 附則第百十八条第十五項第七号（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-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-15/item-7 - 租税特別措置法 附則第百八条第一項第十号（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-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-10 - 租税特別措置法 附則第百八条第二項第七号（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-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-7 - 租税特別措置法 附則第五十一条第七項第十号（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-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7/item-10 - 租税特別措置法 附則第五十一条第十二項第七号（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-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12/item-7 --- ## 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-20261007T211206-559, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-560, 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