# 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-3481-6`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3481-6
- 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 昭和四八年三月三一日法律第六号
<sup>suppl-3481-6 · https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6</sup>

**第一項**  この法律は、昭和四十八年四月一日から施行する。
<sup>suppl-3481-6/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-1</sup>
This Act comes into effect on April 1, 1973.
<sup>machine translation, not official</sup>

**第二項**  改正後の相続税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、昭和四十八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。
<sup>suppl-3481-6/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-2</sup>
The provisions of the Inheritance Tax Act after the amendment (hereinafter referred to as the "New Act") apply, except as otherwise provided, 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, 1973, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before that date.
<sup>machine translation, not official</sup>

**第三項**  新法第十九条の三第一項の規定に該当する者が、その者又は同条第二項に規定する扶養義務者の昭和四十七年十二月三十一日以前に相続又は遺贈により取得した財産に係る相続税について改正前の相続税法（以下「旧法」という。）第十九条の三第一項又は第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新法第十九条の三第一項又は第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について新法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の三第一項又は第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の三第一項若しくは第二項又は新法第十九条の三第一項若しくは第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。
<sup>suppl-3481-6/par-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-3</sup>
Where a person who falls under the provisions of Article 19-3, paragraph (1) of the New Act is a person who has been subject to the application of the provisions of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act before the amendment (hereinafter referred to as the "Former Act") with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1972, by that person or by a person under a duty of support prescribed in paragraph (2) of that Article, the amount for which that person or that person under a duty of support may receive a deduction under the provisions of Article 19-3, paragraph (1) or (2) of the New Act is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total amount of the deductions already received under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act or Article 19-3, paragraph (1) or (2) of the New Act from the amount for which a deduction could be received if the provisions of Article 19-3, paragraph (1) of the New Act were applied to that inheritance tax (where a deduction has been received under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act two or more times, the amount for which a deduction could be received if the provisions of Article 19-3, paragraph (1) of the New Act were applied at the time of first acquiring property by inheritance or bequest).
<sup>machine translation, not official</sup>

**第四項**  前項の規定は、新法第十九条の四第一項の規定に該当する同項に規定する障害者が、その者又はその同条第三項において準用する新法第十九条の三第二項に規定する扶養義務者の昭和四十七年十二月三十一日以前に相続又は遺贈により取得した財産に係る相続税について旧法第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定の適用を受けたことがある者である場合について準用する。この場合において、前項中「第十九条の三第一項又は第二項の規定による」とあるのは「第十九条の四第一項又は同条第三項において準用する同法第十九条の三第二項の規定による」と、「第十九条の三第一項の規定を」とあるのは「第十九条の四第一項の規定を」と、「第十九条の三第一項若しくは第二項」とあるのは「第十九条の四第一項若しくは同条第三項において準用する同法第十九条の三第二項」と読み替えるものとする。
<sup>suppl-3481-6/par-4 · https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-4</sup>
The provisions of the preceding paragraph apply mutatis mutandis to the case where a person with a disability prescribed in Article 19-4, paragraph (1) of the New Act who falls under the provisions of that paragraph is a person who has been subject to the application of the provisions of Article 19-4, paragraph (1) of the Former Act, or of Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act, with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1972, by that person or by a person under a duty of support prescribed in Article 19-3, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Act. In this case, in the preceding paragraph, "under the provisions of Article 19-3, paragraph (1) or (2)" is deemed to be replaced with "under the provisions of Article 19-4, paragraph (1) or Article 19-3, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of that Act", "the provisions of Article 19-3, paragraph (1)" is deemed to be replaced with "the provisions of Article 19-4, paragraph (1)", and "Article 19-3, paragraph (1) or (2)" is deemed to be replaced with "Article 19-4, paragraph (1) or Article 19-3, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of that Act".
<sup>machine translation, not official</sup>

**第五項**  新法第五十二条及び第五十二条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に延納に係る分納税額の納期限が到来する相続税額又は贈与税額に係る利子税のうち同日以後の期間に対応するもの（当該利子税のうち、同日以後当該納期限が最初に到来する日までの期間に対応するもので、その額についてこれらの規定を適用して算出した金額が従前の例により算出した金額をこえることとなるもの（以下この項において「特定利子税」という。）を除く。）について適用し、当該相続税額又は贈与税額に係る利子税のうち施行日前の期間に対応するもの及び特定利子税並びに同日前に当該納期限が到来した相続税額又は贈与税額に係る利子税については、なお従前の例による。
<sup>suppl-3481-6/par-5 · https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-5</sup>
The provisions of Articles 52 and 52-2 of the New Act apply to the portion of the interest tax pertaining to the amount of inheritance tax or amount of gift tax for which the due date for payment of an installment payment pertaining to deferment arrives on or after the day on which this Act comes into effect (hereinafter referred to as the "Effective Date") that corresponds to the period on or after that date (excluding the portion of that interest tax that corresponds to the period from that date until the day on which that due date first arrives and for which the amount calculated by applying those provisions would exceed the amount calculated under the provisions then in force (referred to as "specified interest tax" in this paragraph)), and the provisions then in force continue to govern the portion of the interest tax pertaining to that amount of inheritance tax or amount of gift tax that corresponds to the period before the Effective Date, the specified interest tax, and the interest tax pertaining to the amount of inheritance tax or amount of gift tax for which that due date arrived before that date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3481-6/par-4: 前項 → 相続税法 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-3481-6/par-3 — https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-3
- suppl-3481-6/par-5: この項 → 相続税法 附則第五項 (Supplementary Provisions, paragraph (5)), suppl-3481-6/par-5 — https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-5

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 相続税法 附則第四項 — https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-4
- 相続税法 附則第五項 — https://japanlaw.org/en/inheritance-tax-act/suppl-3481-6/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3481-6/par-5

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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-20261011T165043-023, 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