# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十五条 (Supplementary Provisions, Article 55) - 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: 第五十五条 (Supplementary Provisions, Article 55)（贈与税の特例に関する経過措置） — address `suppl-5071-13/art-55` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55 - 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. --- ### 第五十五条（贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gift Tax caption: machine translation, not official suppl-5071-13/art-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55 **第一項** 新租税特別措置法第七十条の六の八第二項第二号ハの規定は、令和七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。以下この条において同じ。）により取得をする特定事業用資産（租税特別措置法第七十条の六の八第二項第一号に規定する特定事業用資産をいう。以下この項において同じ。）に係る贈与税について適用し、同日前に贈与により取得をした特定事業用資産に係る贈与税については、なお従前の例による。 suppl-5071-13/art-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55/par-1 The provisions of Article 70-6-8, paragraph (2), item (ii), (c) of the New Act on Special Measures Concerning Taxation apply to gift tax on specified business assets (meaning specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) acquired by gift (excluding a gift that takes effect upon the death of the donor; hereinafter the same applies in this Article) on or after January 1, 2025, and the provisions then in force continue to govern gift tax on specified business assets acquired by gift before that date. machine translation, not official **第二項** 新租税特別措置法第七十条の七の五第二項第六号ヘの規定は、令和七年一月一日以後に贈与により取得をする非上場株式等（租税特別措置法第七十条の七の五第二項第五号に規定する非上場株式等をいう。以下この項において同じ。）に係る贈与税について適用し、同日前に贈与により取得をした非上場株式等に係る贈与税については、なお従前の例による。 suppl-5071-13/art-55/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55/par-2 The provisions of Article 70-7-5, paragraph (2), item (vi), (f) of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests (meaning unlisted shares or similar interests prescribed in Article 70-7-5, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) acquired by gift on or after January 1, 2025, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests acquired by gift before that date. machine translation, not official --- ## Cites - suppl-5071-13/art-55/par-1: 新租税特別措置法第七十条の六の八第二項第二号 → 租税特別措置法 第七十条の六の八第二項第二号 (Article 70-6-8, paragraph (2), item (ii)), art-70-6-8/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2 - suppl-5071-13/art-55/par-1: この条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-5071-13/art-55 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55 - suppl-5071-13/art-55/par-1: 租税特別措置法第七十条の六の八第二項第一号 → 租税特別措置法 第七十条の六の八第二項第一号 (Article 70-6-8, paragraph (2), item (i)), art-70-6-8/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-1 - suppl-5071-13/art-55/par-1: この項 → 租税特別措置法 附則第五十五条第一項 (Supplementary Provisions, Article 55, paragraph (1)), suppl-5071-13/art-55/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55/par-1 - suppl-5071-13/art-55/par-2: 新租税特別措置法第七十条の七の五第二項第六号 → 租税特別措置法 第七十条の七の五第二項第六号 (Article 70-7-5, paragraph (2), item (vi)), art-70-7-5/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6 - suppl-5071-13/art-55/par-2: 租税特別措置法第七十条の七の五第二項第五号 → 租税特別措置法 第七十条の七の五第二項第五号 (Article 70-7-5, paragraph (2), item (v)), art-70-7-5/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-5 - suppl-5071-13/art-55/par-2: この項 → 租税特別措置法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-5071-13/art-55/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五十五条第一項（贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55/par-1 - 租税特別措置法 附則第五十五条第二項（贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-55/par-2 --- ## 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-20261007T211206-657, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07