# 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-3331-100`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-3331-100
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3331-100
- 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.

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## 附　則 昭和三三年四月二八日法律第一〇〇号
<sup>suppl-3331-100 · https://japanlaw.org/en/inheritance-tax-act/suppl-3331-100 · https://japanlaw.org/l/325AC0000000073/suppl-3331-100</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3331-100/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3331-100/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3331-100/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第二項**  この法律による改正後の相続税法（以下「新法」という。）の規定は、この附則に特別の定のあるものを除くほか、昭和三十三年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下次項及び附則第六項において同じ。）により取得した財産に係る相続税又は同日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。）により取得した財産に係る贈与税から適用し、同日前に相続（包括遺贈及び被相続人からの相続人に対する遺贈を含む。以下附則第四項及び附則第七項において同じ。）により取得した財産に係る相続税又は同日前に贈与若しくは遺贈（包括遺贈及び被相続人からの相続人に対する遺贈を除く。以下附則第八項において同じ。）により取得した財産に係る贈与税については、なお従前の例による。
<sup>suppl-3331-100/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-3331-100/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3331-100/par-2</sup>
Unless otherwise specially provided for in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by this Act (hereinafter referred to as "the New Act") apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies in the following paragraph and paragraph (6) of the Supplementary Provisions) on or after January 1, 1958, or gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor) on or after that date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance (including a universal legacy and a bequest from the decedent to an heir; the same applies in paragraph (4) and paragraph (7) of the Supplementary Provisions) before that date or gift tax on property acquired by gift or bequest (excluding a universal legacy and a bequest from the decedent to an heir; the same applies in paragraph (8) of the Supplementary Provisions) before that date.
<sup>machine translation, not official</sup>

**第五項**  新法第二十一条の六の規定は、昭和三十四年分以後の贈与税から適用するものとし、同年分の贈与税についての同条の規定の適用については、同条各号列記以外の部分中「その年」とあるのは「昭和三十四年」と、「その前年又は前前年」とあるのは「昭和三十三年」と、同条第一号中「その年以前三年以内」とあるのは「昭和三十三年及び昭和三十四年」と、同条第二号イ中「その年の前年又は前前年」とあるのは「昭和三十三年」と、「当該各年に」とあるのは「同年に」と、「それぞれ当該各年分」とあるのは「同年分」と、同号ロ中「その年」とあるのは「昭和三十四年」とする。
<sup>suppl-3331-100/par-5 · https://japanlaw.org/en/inheritance-tax-act/suppl-3331-100/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3331-100/par-5</sup>
The provisions of Article 21-6 of the New Act apply to gift tax for 1959 and subsequent years, and with regard to the application of that Article to gift tax for that year, the phrase "that year" in the part of that Article other than the part listing the items is deemed to be replaced with "1959" and the phrase "the preceding year or the year before the preceding year" with "1958"; in item (i) of that Article, the phrase "within three years on or before that year" is deemed to be replaced with "1958 and 1959"; in item (ii), (a) of that Article, the phrase "the year preceding that year or the year before the preceding year" is deemed to be replaced with "1958", the phrase "in each of those years" with "in that year", and the phrase "for each of those years respectively" with "for that year"; and in (b) of that item, the phrase "that year" is deemed to be replaced with "1959".
<sup>machine translation, not official</sup>

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## 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-20261011T165043-021, 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