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on 1 January 2027, in 3 months

Inheritance Tax Act

相続税法（そうぞくぜいほう）

Amended by

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as amended, on e-Gov

The same amending law also changes

  • 1 April 2023 — Consumption Tax Act
  • 1 April 2023 — Corporation Tax Act
  • 1 April 2023 — Employees' Pension Insurance Act
  • 1 April 2023 — Health Insurance Act
  • 1 April 2023 — Income Tax Act
  • 1 April 2023 — This law
  • 1 April 2023 — Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures
  • 1 April 2023 — National Pension Act
  • 1 April 2023 — Act on General Rules for National Taxes
  • 1 April 2023 — Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  • 1 April 2023 — Act on Special Measures Concerning Taxation
  • 1 May 2023 — Consumption Tax Act
  • 1 May 2023 — Act on Special Measures Concerning Taxation
  • 1 June 2023 — Corporation Tax Act
  • 1 June 2023 — Income Tax Act
  • 1 June 2023 — Act on Special Measures Concerning Taxation
  • 1 July 2023 — Act on Special Measures Concerning Taxation
  • 1 October 2023 — Consumption Tax Act
  • 1 October 2023 — Act on Special Measures Concerning Taxation
  • 1 January 2024 — Employees' Pension Insurance Act
  • 1 January 2024 — Health Insurance Act
  • 1 January 2024 — This law
  • 1 January 2024 — National Pension Act
  • 1 January 2024 — Act on General Rules for National Taxes
  • 1 January 2024 — Act on Special Measures Concerning Taxation
  • 1 April 2024 — Corporation Tax Act
  • 1 April 2024 — Act on General Rules for National Taxes
  • 1 April 2024 — Act on Special Measures Concerning Taxation
  • 1 January 2025 — Income Tax Act
  • 1 January 2025 — Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  • 1 January 2025 — Act on Special Measures Concerning Taxation
  • 1 October 2025 — Consumption Tax Act
  • 1 January 2026 — Corporation Tax Act
  • 1 January 2026 — Income Tax Act
  • 21 May 2026 — Act on General Rules for National Taxes
  • 1 January 2027 — Income Tax Act
  • 1 January 2030 — Act on Special Measures Concerning Taxation

3 provisions in the supplementary provisions

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

3 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 19 · Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act附則第十九条（相続税法の一部改正に伴う経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 19, paragraph (3)

    With regard to the application of the provisions of Article 19, paragraph (1) of the New Inheritance Tax Act to a person who acquires property by inheritance or bequest during the period from January 1, 2027 to December 31, 2030, the phrase "within seven years before the commencement of the succession" in that paragraph is deemed to be replaced with "during the period from January 1, 2024 to the date of the commencement of the succession".

    令和九年一月一日から令和十二年十二月三十一日までの間に相続又は遺贈により財産を取得する者に係る新相続税法第十九条第一項の規定の適用については、同項中「当該相続の開始前七年以内」とあるのは、「令和六年一月一日から当該相続の開始の日までの間」とする。

  • AddedSupplementary Provisions, Article 19, paragraph (10)

    With regard to the application of the provisions of Article 49, paragraph (1) (limited to the part pertaining to item (i)) of the New Inheritance Tax Act to a person who acquires property by inheritance or bequest during the period from January 1, 2027 to December 31, 2030, the phrase "gifted property to be added prescribed in Article 19, paragraph (1)" in that item is deemed to be replaced with "property acquired by the other co-heirs, etc. in question from the decedent during the period from January 1, 2024 to the date of the commencement of the succession (excluding property to which the provisions of Article 21-9, paragraph (3) were applied)".

    令和九年一月一日から令和十二年十二月三十一日までの間に相続又は遺贈により財産を取得する者に係る新相続税法第四十九条第一項（第一号に係る部分に限る。）の規定の適用については、同号中「第十九条第一項に規定する加算対象贈与財産」とあるのは、「令和六年一月一日から当該相続の開始の日までの間に当該他の共同相続人等が当該被相続人から取得した財産（第二十一条の九第三項の規定の適用を受けた財産を除く。）」とする。

  • AddedSupplementary Provisions, Article 19, paragraph (15)

    With regard to the application of the provisions of Article 66-2, paragraph (5) of the New Inheritance Tax Act to a specified general incorporated association or similar corporation that is deemed to have acquired an amount of money by bequest during the period from January 1, 2027 to December 31, 2030, the phrase "within seven years before the commencement of the succession of the decedent" in that paragraph is deemed to be replaced with "during the period from January 1, 2024 to the date of the commencement of the succession of the decedent".

    令和九年一月一日から令和十二年十二月三十一日までの間に遺贈により金額を取得したものとみなされる特定一般社団法人等に係る新相続税法第六十六条の二第五項の規定の適用については、同項中「被相続人に係る相続の開始前七年以内」とあるのは、「令和六年一月一日から被相続人に係る相続の開始の日までの間」とする。