# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十四条 (Supplementary Provisions, Article 54) - 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: 第五十四条 (Supplementary Provisions, Article 54)（相続税及び贈与税の特例に関する経過措置） — address `suppl-5061-8/art-54` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54 - 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. --- ### 第五十四条（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-5061-8/art-54 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54 **第一項** 新租税特別措置法第七十条第三項及び第四項の規定は、附則第一条第九号に定める日以後に支出をする財産に係る相続税について適用する。 suppl-5061-8/art-54/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-1 The provisions of Article 70, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property expended on or after the date specified in Article 1, item (ix) of the Supplementary Provisions. machine translation, not official **第二項** 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。）により財産を取得した者が当該財産に属する金銭を旧租税特別措置法第七十条第三項に規定する特定公益信託（移行認可を受けたものを除く。）の信託財産とするために支出をした場合については、同項及び同条第四項の規定は、なおその効力を有する。この場合において、同条第三項中「公益信託ニ関スル法律（大正十一年法律第六十二号）第一条に規定する公益信託で信託の終了の時における信託財産がその信託財産に係る信託の委託者に帰属しないこと及びその信託事務の実施につき政令で定める要件を満たすものであることについて政令で定めるところにより証明がされたもの」とあるのは、「所得税法等の一部を改正する法律（令和六年法律第八号）附則第五十四条第二項に規定する特定公益信託」とする。 suppl-5061-8/art-54/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-2 In the case where a person who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor) has expended money belonging to that property in order to make it trust property of a specified charitable trust prescribed in Article 70, paragraph (3) of the Former Act on Special Measures Concerning Taxation (excluding one that has received transition authorization), the provisions of that paragraph and paragraph (4) of that Article remain in force. In this case, the phrase "a charitable trust prescribed in Article 1 of the Act on Charitable Trust (Act No. 62 of 1922) for which it has been certified, as provided by Cabinet Order, that the trust property at the time of the termination of the trust does not vest in the settlor of the trust relating to that trust property and that the trust satisfies the requirements specified by Cabinet Order with regard to the implementation of its trust affairs" in paragraph (3) of that Article is deemed to be replaced with "a specified charitable trust prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)". machine translation, not official **第三項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法第七十条第三項の規定の適用を受けた金銭を受け入れた前項の特定公益信託が移行認可を受けた場合には、当該移行認可の日以後は、当該金銭を新租税特別措置法第七十条第三項の規定の適用を受けた財産とみなして、同条第四項の規定を適用する。 suppl-5061-8/art-54/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-3 Where the specified charitable trust referred to in the preceding paragraph that has accepted money to which the provisions of Article 70, paragraph (3) of the Former Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of the preceding paragraph, have been applied has received transition authorization, on and after the date of that transition authorization, the provisions of paragraph (4) of that Article apply by deeming that money to be property to which the provisions of Article 70, paragraph (3) of the New Act on Special Measures Concerning Taxation have been applied. machine translation, not official **第四項** 新租税特別措置法第七十条の二の規定は、特定受贈者（租税特別措置法第七十条の二第二項第一号に規定する特定受贈者をいう。以下この項及び次項において同じ。）が令和六年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得をする住宅取得等資金（租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金をいう。以下この条において同じ。）に係る贈与税について適用し、特定受贈者が同日前に贈与により取得をした住宅取得等資金に係る贈与税については、なお従前の例による。 suppl-5061-8/art-54/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-4 The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. (meaning funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article) that a specified donee (meaning a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph and the following paragraph) acquires by gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies) on or after January 1, 2024, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. that a specified donee acquired by gift before that date. machine translation, not official **第五項** 特定受贈者が令和六年一月一日以後に贈与により取得をする住宅取得等資金を充てて住宅用家屋（租税特別措置法第七十条の二第二項第二号に規定する住宅用家屋をいう。以下この項において同じ。）の新築又は建築後使用されたことのない住宅用家屋の取得をする場合において、これらの住宅用家屋が旧租税特別措置法第七十条の二第二項第六号イに規定するエネルギーの使用の合理化に著しく資する住宅用の家屋として政令で定めるものに該当し、かつ、次に掲げる要件のいずれかを満たすときは、これらの住宅用家屋を新租税特別措置法第七十条の二第二項第六号イ（１）に掲げる要件を満たす住宅用の家屋とみなして、同条の規定を適用する。 suppl-5061-8/art-54/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-5 Where a specified donee, using funds for housing acquisition, etc. that the specified donee acquires by gift on or after January 1, 2024, newly constructs a dwelling house (meaning a dwelling house prescribed in Article 70-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) or acquires a dwelling house that has not been used since its construction, if those dwelling houses fall under a house for residential use specified by Cabinet Order as contributing significantly to the rational use of energy prescribed in Article 70-2, paragraph (2), item (vi), (a) of the Former Act on Special Measures Concerning Taxation and satisfy any of the following requirements, the provisions of that Article apply by deeming those dwelling houses to be houses for residential use that satisfy the requirements listed in Article 70-2, paragraph (2), item (vi), (a), 1. of the New Act on Special Measures Concerning Taxation: machine translation, not official **一** これらの住宅用家屋が令和五年十二月三十一日以前に建築基準法（昭和二十五年法律第二百一号）第六条第一項の規定による確認を受けているものであること。 suppl-5061-8/art-54/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-5/item-1 those dwelling houses have received the confirmation under Article 6, paragraph (1) of the Building Standards Act (Act No. 201 of 1950) on or before December 31, 2023; machine translation, not official **二** これらの住宅用家屋が令和六年六月三十日以前に建築されたものであること。 suppl-5061-8/art-54/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-5/item-2 those dwelling houses were constructed on or before June 30, 2024. machine translation, not official **第六項** 次に掲げる者が、令和六年一月一日以後に贈与により取得をする住宅取得等資金については、新租税特別措置法第七十条の二の規定は、適用しない。 suppl-5061-8/art-54/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6 The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation do not apply to funds for housing acquisition, etc. that any of the following persons acquires by gift on or after January 1, 2024: machine translation, not official **一** 所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者 suppl-5061-8/art-54/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6/item-1 a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), who has received the application of the provisions of paragraph (1) of that Article; machine translation, not official **二** 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）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二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者 suppl-5061-8/art-54/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6/item-2 a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), who has received the application of the provisions of paragraph (1) of that Article; machine translation, not official **三** 所得税法等の一部を改正する法律（平成二十七年法律第九号）第八条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者 suppl-5061-8/art-54/par-6/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6/item-3 a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), who has received the application of the provisions of paragraph (1) of that Article; machine translation, not official **四** 所得税法等の一部を改正する法律（令和四年法律第四号）第十一条の規定による改正前の租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者 suppl-5061-8/art-54/par-6/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6/item-4 a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022), who has received the application of the provisions of paragraph (1) of that Article; machine translation, not official **五** 旧租税特別措置法第七十条の二第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者 suppl-5061-8/art-54/par-6/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-6/item-5 a specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation, who has received the application of the provisions of paragraph (1) of that Article. machine translation, not official --- ## Cites - suppl-5061-8/art-54/par-1: 第四項 → 租税特別措置法 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/art-70/par-4 - suppl-5061-8/art-54/par-1: 新租税特別措置法第七十条第三項 → 租税特別措置法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/art-70/par-3 - suppl-5061-8/art-54/par-1: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5061-8/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-9 - suppl-5061-8/art-54/par-2: 公益信託ニ関スル法律（大正十一年法律第六十二号）第一条 → e-Gov law 211AC0000000062, 第一条 (Article 1), art-1 — not held in this collection - suppl-5061-8/art-54/par-2: 所得税法等の一部を改正する法律（令和六年法律第八号）附則第五十四条第二項 → 租税特別措置法 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-5061-8/art-54/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-2 - suppl-5061-8/art-54/par-3: 前項 → 租税特別措置法 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-5061-8/art-54/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-2 - suppl-5061-8/art-54/par-3: 同条第四項 → 租税特別措置法 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/art-70/par-4 - suppl-5061-8/art-54/par-3: 新租税特別措置法第七十条第三項 → 租税特別措置法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/art-70/par-3 - suppl-5061-8/art-54/par-4: 租税特別措置法第七十条の二第二項第一号 → 租税特別措置法 第七十条の二第二項第一号 (Article 70-2, paragraph (2), item (i)), art-70-2/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-1 - suppl-5061-8/art-54/par-4: この条 → 租税特別措置法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-5061-8/art-54 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54 - suppl-5061-8/art-54/par-4: 次項 → 租税特別措置法 附則第五十四条第五項 (Supplementary Provisions, Article 54, paragraph (5)), suppl-5061-8/art-54/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-5 - suppl-5061-8/art-54/par-4: 新租税特別措置法第七十条の二 → 租税特別措置法 第七十条の二 (Article 70-2), art-70-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2 · https://japanlaw.org/l/332AC0000000026/art-70-2 - suppl-5061-8/art-54/par-4: この項 → 租税特別措置法 附則第五十四条第四項 (Supplementary Provisions, Article 54, paragraph (4)), suppl-5061-8/art-54/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-4 - suppl-5061-8/art-54/par-4: 租税特別措置法第七十条の二第二項第五号 → 租税特別措置法 第七十条の二第二項第五号 (Article 70-2, paragraph (2), item (v)), art-70-2/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-5 - suppl-5061-8/art-54/par-5: この項 → 租税特別措置法 附則第五十四条第五項 (Supplementary Provisions, Article 54, paragraph (5)), suppl-5061-8/art-54/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-54/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-5 - suppl-5061-8/art-54/par-5: 租税特別措置法第七十条の二第二項第二号 → 租税特別措置法 第七十条の二第二項第二号 (Article 70-2, paragraph (2), item (ii)), art-70-2/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-2 - suppl-5061-8/art-54/par-5: 同条 → 租税特別措置法 第七十条の二 (Article 70-2), art-70-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2 · https://japanlaw.org/l/332AC0000000026/art-70-2 - suppl-5061-8/art-54/par-5: 新租税特別措置法第七十条の二第二項第六号 → 租税特別措置法 第七十条の二第二項第六号 (Article 70-2, paragraph (2), item (vi)), art-70-2/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-6 - suppl-5061-8/art-54/par-5/item-1: 建築基準法（昭和二十五年法律第二百一号）第六条第一項 → e-Gov law 325AC0000000201, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - suppl-5061-8/art-54/par-6: 新租税特別措置法第七十条の二 → 租税特別措置法 第七十条の二 (Article 70-2), art-70-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2 · https://japanlaw.org/l/332AC0000000026/art-70-2 - suppl-5061-8/art-54/par-6/item-3: 所得税法等の一部を改正する法律（平成二十七年法律第九号）第八条 → e-Gov law 427AC0000000009, 第八条 (Article 8), art-8 — not held in this collection - suppl-5061-8/art-54/par-6/item-4: 所得税法等の一部を改正する法律（令和四年法律第四号）第十一条 → e-Gov law 504AC0000000004, 第十一条 (Article 11), art-11 — not held in this collection ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十条の二第十三項（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-13 - 租税特別措置法 附則第一条第一項第九号ヘ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-9/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-9/sub-3 - 租税特別措置法 附則第五十四条第二項（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-5061-8/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-2 - 租税特別措置法 附則第五十四条第三項（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-5061-8/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-3 - 租税特別措置法 附則第五十四条第四項（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-5061-8/art-54/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-4 - 租税特別措置法 附則第五十四条第五項（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-5061-8/art-54/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-54/par-5 --- ## 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-20261007T211206-653, 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