# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十三条 (Supplementary Provisions, Article 63) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六十三条 (Supplementary Provisions, Article 63)（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） — address `suppl-4261-10/art-63` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-63 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十三条（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） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Pertaining to Inherited Property caption: machine translation, not official suppl-4261-10/art-63 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-63 **第一項** 新租税特別措置法第三十九条の規定は、個人が平成二十七年一月一日以後に開始する相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項及び附則第百二十八条において同じ。）による新租税特別措置法第三十九条第一項に規定する財産の取得をする場合における同項に規定する資産の譲渡について適用し、個人が同日前に開始した相続又は遺贈による旧租税特別措置法第三十九条第一項に規定する財産の取得をした場合における同項に規定する資産の譲渡については、なお従前の例による。 suppl-4261-10/art-63/par-1 · 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 The provisions of Article 39 of the New Act on Special Measures Concerning Taxation apply to the transfer of assets prescribed in paragraph (1) of that Article in the case where an individual acquires property prescribed in that paragraph through an inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph and in Article 128 of the Supplementary Provisions) that commences on or after January 1, 2015, and the provisions then in force continue to govern the transfer of assets prescribed in Article 39, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual acquired property prescribed in that paragraph through an inheritance or bequest that commenced before that date. machine translation, not official **第二項** 平成二十七年一月一日から平成二十八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三十九条第一項の規定の適用については、同項中「第三十一条第一項」とあるのは、「第三十三条第三項第一号」とする。 suppl-4261-10/art-63/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-63/par-2 With regard to the application of the provisions of Article 39, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2015 to December 31, 2016, the phrase "Article 31, paragraph (1)" in that paragraph is deemed to be replaced with "Article 33, paragraph (3), item (i)". machine translation, not official --- ## Cites - suppl-4261-10/art-63/par-1: 附則第百二十八条 → 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-63/par-1: この項 → 租税特別措置法 附則第六十三条第一項 (Supplementary Provisions, Article 63, paragraph (1)), suppl-4261-10/art-63/par-1 — 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-2/sub-2 - 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 --- ## 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-20261007T211206-551, 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