# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百八条 (Supplementary Provisions, Article 108) - 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: 第百八条 (Supplementary Provisions, Article 108)（相続税及び贈与税の特例に関する経過措置） — address `suppl-5021-8/art-108` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108 - 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-5021-8/art-108 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108 **第一項** 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、同条第五項（第二号に係る部分に限る。）及び第十五項から第十七項までの規定を適用する。 suppl-5021-8/art-108/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1 The following persons 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 (5) (limited to the part concerning item (ii)) and paragraphs (15) through (17) of that Article apply to them: 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-5021-8/art-108/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-1 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to 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 Article 20, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-2 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) in the case where the provisions then in force continue to govern pursuant to Article 19, paragraph (1) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-3 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to 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 Article 36, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-4 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-5 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-6 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) in the case where the provisions then in force continue to govern pursuant to Article 32, paragraph (4) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-7 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) in the case where the provisions then in force continue to govern pursuant to Article 123, paragraph (10) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-8 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to 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 Article 55, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-1/item-9 · 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 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to 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 Article 66, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; machine translation, not official **十** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三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-5021-8/art-108/par-1/item-10 · 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 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions then in force continue to govern pursuant to Article 128, paragraph (3) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; machine translation, not official **十一** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五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-5021-8/art-108/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-11 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) in the case where the provisions then in force continue to govern pursuant to Article 127, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; machine translation, not official **十二** 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第六項又は第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十五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-5021-8/art-108/par-1/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-12 a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to Article 118, paragraph (6) or (7) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; machine translation, not official **十三** 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-5021-8/art-108/par-1/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-1/item-13 a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation to whom the provisions of the main clause of that paragraph are being applied. machine translation, not official **第二項** 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、同条第八項（第二号に係る部分に限る。）、同条第十九項において準用する新租税特別措置法第七十条の四第十五項、新租税特別措置法第七十条の六第二十項及び同条第二十一項において準用する新租税特別措置法第七十条の四第十七項の規定を適用する。 suppl-5021-8/art-108/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2 The following persons are deemed to be agricultural heirs prescribed in Article 70-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraph (8) of that Article (limited to the part concerning item (ii)), Article 70-4, paragraph (15) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (19) of Article 70-6, Article 70-6, paragraph (20) of the New Act on Special Measures Concerning Taxation, and Article 70-4, paragraph (17) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (21) of Article 70-6 apply to them: 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-5021-8/art-108/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-1 an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to 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 Article 19, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-2 an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-3 an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-4 an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) in the case where the provisions then in force continue to govern pursuant to Article 123, paragraph (11) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-5 an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) in the case where the provisions then in force continue to govern pursuant to Article 55, paragraph (17) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; 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-5021-8/art-108/par-2/item-6 · 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 an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to 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 Article 66, paragraph (6) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; machine translation, not official **七** 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第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十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-5021-8/art-108/par-2/item-7 · 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 an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions then in force continue to govern pursuant to Article 128, paragraph (7) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; machine translation, not official **八** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第九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-5021-8/art-108/par-2/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-8 an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) in the case where the provisions then in force continue to govern pursuant to Article 127, paragraph (9) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; machine translation, not official **九** 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第十一項から第十三項まで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-5021-8/art-108/par-2/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-9 an agricultural heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to Article 118, paragraphs (11) through (13) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph are being applied; machine translation, not official **十** 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-5021-8/art-108/par-2/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-108/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-108/par-2/item-10 an agricultural heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation to whom the provisions of the main clause of that paragraph are being applied. machine translation, not official --- ## Cites - suppl-5021-8/art-108/par-1: 第十五項から第十七項まで → 租税特別措置法 第七十条の四第十五項 (Article 70-4, paragraph (15)), art-70-4/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-15 - suppl-5021-8/art-108/par-1: 第十五項から第十七項まで → 租税特別措置法 第七十条の四第十七項 (Article 70-4, paragraph (17)), art-70-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-17 - suppl-5021-8/art-108/par-1: 同条第五項 → 租税特別措置法 第七十条の四第五項 (Article 70-4, paragraph (5)), art-70-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-5 - suppl-5021-8/art-108/par-1: 第十五項から第十七項まで → 租税特別措置法 第七十条の四第十六項 (Article 70-4, paragraph (16)), art-70-4/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-16 - suppl-5021-8/art-108/par-1: 第二号 → 租税特別措置法 第七十条の四第五項第二号 (Article 70-4, paragraph (5), item (ii)), art-70-4/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-5/item-2 - suppl-5021-8/art-108/par-1: 新租税特別措置法第七十条の四第一項 → 租税特別措置法 第七十条の四第一項 (Article 70-4, paragraph (1)), art-70-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1 - suppl-5021-8/art-108/par-1/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-5021-8/art-108/par-1/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-5021-8/art-108/par-1/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-5021-8/art-108/par-1/item-6: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-5021-8/art-108/par-1/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-5021-8/art-108/par-1/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-5021-8/art-108/par-1/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-5021-8/art-108/par-1/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-5021-8/art-108/par-1/item-10: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-5021-8/art-108/par-1/item-10: 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第三項 → 租税特別措置法 附則第百二十八条第三項 (Supplementary Provisions, Article 128, paragraph (3)), 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 - suppl-5021-8/art-108/par-1/item-11: 同法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection - suppl-5021-8/art-108/par-1/item-11: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第五項 → 租税特別措置法 附則第百二十七条第五項 (Supplementary Provisions, Article 127, paragraph (5)), suppl-4281-15/art-127/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-127/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-5 - suppl-5021-8/art-108/par-1/item-12: 同法第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection - suppl-5021-8/art-108/par-1/item-12: 第七項 → 租税特別措置法 附則第百十八条第七項 (Supplementary Provisions, Article 118, paragraph (7)), suppl-4301-7/art-118/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-118/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-7 - suppl-5021-8/art-108/par-1/item-12: 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第六項 → 租税特別措置法 附則第百十八条第六項 (Supplementary Provisions, Article 118, paragraph (6)), suppl-4301-7/art-118/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-118/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-6 - suppl-5021-8/art-108/par-2: 同条第八項 → 租税特別措置法 第七十条の六第八項 (Article 70-6, paragraph (8)), art-70-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-8 - suppl-5021-8/art-108/par-2: 同条第二十一項 → 租税特別措置法 第七十条の六第二十一項 (Article 70-6, paragraph (21)), art-70-6/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-21 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-21 - suppl-5021-8/art-108/par-2: 新租税特別措置法第七十条の四第十五項 → 租税特別措置法 第七十条の四第十五項 (Article 70-4, paragraph (15)), art-70-4/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-15 - suppl-5021-8/art-108/par-2: 新租税特別措置法第七十条の四第十七項 → 租税特別措置法 第七十条の四第十七項 (Article 70-4, paragraph (17)), art-70-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-17 - suppl-5021-8/art-108/par-2: 新租税特別措置法第七十条の六第一項 → 租税特別措置法 第七十条の六第一項 (Article 70-6, paragraph (1)), art-70-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-1 - suppl-5021-8/art-108/par-2: 第二号 → 租税特別措置法 第七十条の六第八項第二号 (Article 70-6, paragraph (8), item (ii)), art-70-6/par-8/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-8/item-2 - suppl-5021-8/art-108/par-2: 新租税特別措置法第七十条の六第二十項 → 租税特別措置法 第七十条の六第二十項 (Article 70-6, paragraph (20)), art-70-6/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-20 - suppl-5021-8/art-108/par-2: 同条第十九項 → 租税特別措置法 第七十条の六第十九項 (Article 70-6, paragraph (19)), art-70-6/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-19 - suppl-5021-8/art-108/par-2/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-5021-8/art-108/par-2/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-5021-8/art-108/par-2/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-5021-8/art-108/par-2/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-5021-8/art-108/par-2/item-7: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-5021-8/art-108/par-2/item-7: 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十八条第七項 → 租税特別措置法 附則第百二十八条第七項 (Supplementary Provisions, Article 128, paragraph (7)), 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 - suppl-5021-8/art-108/par-2/item-8: 同法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection - suppl-5021-8/art-108/par-2/item-8: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百二十七条第九項 → 租税特別措置法 附則第百二十七条第九項 (Supplementary Provisions, Article 127, paragraph (9)), suppl-4281-15/art-127/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-127/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-9 - suppl-5021-8/art-108/par-2/item-9: 同法第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection - suppl-5021-8/art-108/par-2/item-9: 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第十一項から第十三項まで → 租税特別措置法 附則第百十八条第十二項 (Supplementary Provisions, Article 118, paragraph (12)), suppl-4301-7/art-118/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-118/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-12 - suppl-5021-8/art-108/par-2/item-9: 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第十一項から第十三項まで → 租税特別措置法 附則第百十八条第十三項 (Supplementary Provisions, Article 118, paragraph (13)), suppl-4301-7/art-118/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-118/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-13 - suppl-5021-8/art-108/par-2/item-9: 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百十八条第十一項から第十三項まで → 租税特別措置法 附則第百十八条第十一項 (Supplementary Provisions, Article 118, paragraph (11)), suppl-4301-7/art-118/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-118/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-118/par-11 ## Cited by 3 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十三号（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-13 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-13 - 租税特別措置法 第七十条の六の二第二項第十号（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-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-10 - 租税特別措置法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-11 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-618, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-619, 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