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Inheritance Tax Act

相続税法（そうぞくぜいほう）

Every amendment to this law that e-Gov records and, for those whose changes this site has read, what each one changes, provision by provision: the wording before and after, in Japanese and in English, with the words that change marked.

Promulgated, not yet in force

  • 1 January 2027

    in 3 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

    所得税法等の一部を改正する法律

    3 provisions in the supplementary provisions

    See what changes

  • 1 January 2027

    in 3 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)

    所得税法等の一部を改正する法律

    1 provision changed · 1 provision in the supplementary provisions

    See what changes

Other amendments e-Gov records

31 more amendments to this law that e-Gov records with no page of their own here: when each took effect, and the amending law. What each changed is not on this site yet.

  • 1 April 2026

    The text on this site

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 June 2025

    Since replaced

    Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (extract) (Act No. 68 of 2022)

    刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律　抄

    The text after this amendment, on e-Gov

  • 1 April 2024

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 March 2024

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 January 2024

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 January 2024

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2023

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2023

    Since replaced

    Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021)

    民法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 17 June 2022

    Since replaced

    Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (Act No. 68 of 2022)

    刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律

    The text after this amendment, on e-Gov

  • 1 April 2022

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2022

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2022

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2021

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 March 2021

    Since replaced

    Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Companies Act (Act No. 71 of 2019)

    会社法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

    The text after this amendment, on e-Gov

  • 1 January 2021

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2020

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2020

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2020

    Since replaced

    Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code (Act No. 45 of 2017)

    民法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

    The text after this amendment, on e-Gov

  • 16 December 2019

    Since replaced

    Act Partially Amending the Act on Use of Information and Communications Technology in Administrative Procedures, etc., and Other Acts to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Act No. 16 of 2019)

    情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るための行政手続等における情報通信の技術の利用に関する法律等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 14 December 2019

    Since replaced

    Act on the Development of Related Acts to Rationalize Measures concerning the Restriction of Rights of Adult Wards, etc. (Act No. 37 of 2019)

    成年被後見人等の権利の制限に係る措置の適正化等を図るための関係法律の整備に関する法律

    The text after this amendment, on e-Gov

  • 11 December 2019

    Since replaced

    Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Companies Act (Act No. 71 of 2019)

    会社法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

    The text after this amendment, on e-Gov

  • 14 September 2019

    Since replaced

    Act on the Development of Related Acts to Rationalize Measures concerning the Restriction of Rights of Adult Wards, etc. (Act No. 37 of 2019)

    成年被後見人等の権利の制限に係る措置の適正化等を図るための関係法律の整備に関する法律

    The text after this amendment, on e-Gov

  • 1 July 2019

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 14 June 2019

    Since replaced

    Act on the Development of Related Acts to Rationalize Measures concerning the Restriction of Rights of Adult Wards, etc. (Act No. 37 of 2019)

    成年被後見人等の権利の制限に係る措置の適正化等を図るための関係法律の整備に関する法律

    The text after this amendment, on e-Gov

  • 1 April 2019

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2018

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2018

    Since replaced

    Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

    所得税法等の一部を改正する等の法律

    The text after this amendment, on e-Gov

  • 1 January 2018

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2017

    Since replaced

    Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

    所得税法等の一部を改正する等の法律

    The text after this amendment, on e-Gov

  • 2 June 2017

    Since replaced

    Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code (Act No. 45 of 2017)

    民法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

    The text after this amendment, on e-Gov

  • 1 April 2017

    Since replaced

    Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

    所得税法等の一部を改正する等の法律

    The text after this amendment, on e-Gov