# 相続税法 / Inheritance Tax Act — 附　則 (Supplementary Provisions) - Law: 相続税法 (Inheritance Tax Act), 昭和二十五年法律第七十三号 - English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title - 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: 附　則 (Supplementary Provisions) — address `suppl-3261-40` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-3261-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3261-40 - 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. --- ## 附　則 昭和二六年三月二八日法律第四〇号 suppl-3261-40 · https://japanlaw.org/en/inheritance-tax-act/suppl-3261-40 · https://japanlaw.org/l/325AC0000000073/suppl-3261-40 **第一項** この法律は、公布の日から施行する。但し、第十二条第一項第七号及び第三十五条の二の改正規定は、昭和二十六年一月一日以後に相続、遺贈又は贈与に因り取得した財産に係る相続税から適用する。 suppl-3261-40/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3261-40/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3261-40/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions amending Article 12, paragraph (1), item (vii) and Article 35-2 apply from the inheritance tax on property acquired by inheritance, bequest or gift on or after January 1, 1951. machine translation, not official **第二項** この法律施行の際、昭和二十六年一月一日以後に相続又は遺贈に因り相続税法第三条第一項第一号に掲げる財産を取得した者が当該財産の価額を課税価格に算入した概算申告書を提出している場合において、当該申告に係る課税価格又は相続税額が同法第十二条第一項第七号の改正規定の施行に因り過大となることとなつたときは、その者は、この法律施行後四月以内に、当該概算申告書に係る同法第三十二条第一項の規定による更正の請求をすることができる。 suppl-3261-40/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-3261-40/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3261-40/par-2 At the time this Act comes into effect, in the case where a person who has acquired by inheritance or bequest on or after January 1, 1951 the property listed in Article 3, paragraph (1), item (i) of the Inheritance Tax Act has filed an estimated return in which the value of that property is included in the taxable value, if the taxable value or the amount of inheritance tax relating to that return has become excessive due to the enforcement of the provision amending Article 12, paragraph (1), item (vii) of that Act, that person may, within four months after this Act comes into effect, make a request for reassessment under Article 32, paragraph (1) of that Act relating to that estimated return. machine translation, not official **第三項** 昭和二十五年十二月三十一日までに相続、遺贈又は贈与に因り取得した財産について確定申告書、最終確定申告書若しくはこれらの申告書に係る期限後申告書又は相続税法第五十七条第一項の規定による明細書（当該明細書の提出期限後に提出された明細書を含む。）を提出した者のこれらの申告書又は明細書に係る年分の課税価格又は相続税額については、詐偽その他不正の行為により当該相続税を免れた場合を除く外、昭和三十年四月一日以後は、時効期間満了前でも、同法第三十五条の規定による課税価格又は相続税額の更正（課税価格又は相続税額を減額する更正を除く。）又は決定をすることができない。 suppl-3261-40/par-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-3261-40/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3261-40/par-3 With regard to the taxable value or amount of inheritance tax for the year relating to a final return, a last final return, a return filed after the deadline relating to these returns, or a detailed statement under Article 57, paragraph (1) of the Inheritance Tax Act (including a detailed statement submitted after the deadline for filing that detailed statement), filed by a person with respect to property acquired by inheritance, bequest or gift on or before December 31, 1950, except in the case where that inheritance tax was evaded by fraud or other wrongful act, a reassessment (excluding a reassessment that reduces the taxable value or amount of inheritance tax) or determination of the taxable value or amount of inheritance tax under Article 35 of that Act cannot be made, on or after April 1, 1955, even before the expiration of the prescription period. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 相続税法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/325AC0000000073/20260401_506AC0000000008), retrieved 2026-10-11 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 相続税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/449), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-020, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-002, translated 2026-10-12 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11