# 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-3391-23` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-3391-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3391-23 - 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 昭和三九年三月三一日法律第二三号 suppl-3391-23 · https://japanlaw.org/en/inheritance-tax-act/suppl-3391-23 · https://japanlaw.org/l/325AC0000000073/suppl-3391-23 **第一項** この法律は、昭和三十九年四月一日から施行する。 suppl-3391-23/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3391-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3391-23/par-1 This Act comes into effect on April 1, 1964. machine translation, not official **第二項** 次項に定めるものを除くほか、改正後の相続税法（以下「新法」という。）の規定は、昭和三十九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。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。 suppl-3391-23/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-3391-23/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3391-23/par-2 Except as provided in the following paragraph, the provisions of the amended Inheritance Tax Act (hereinafter referred to as the "New Act") apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1964, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before that date. machine translation, not official **第三項** 新法第三条の二、第二十九条及び第五十条並びに第三十一条から第三十三条まで及び第三十五条（新法第三条の二に規定する事由に係る部分に限る。）の規定は、昭和三十九年一月一日以後に死亡した者に係る財産につき当該事由が生じた場合について適用する。 suppl-3391-23/par-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-3391-23/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3391-23/par-3 The provisions of Articles 3-2, 29 and 50, and Articles 31 through 33 and Article 35 (limited to the part relating to the event prescribed in Article 3-2) of the New Act apply where that event arises with respect to the property of a person who died on or after January 1, 1964. machine translation, not official --- ## Cites - suppl-3391-23/par-2: 次項 → 相続税法 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-3391-23/par-3 — https://japanlaw.org/en/inheritance-tax-act/suppl-3391-23/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3391-23/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 相続税法 附則第二項 — https://japanlaw.org/en/inheritance-tax-act/suppl-3391-23/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3391-23/par-2 --- ## 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-20261011T165043-022, 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