# 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-3631-109` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3631-109 - 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 昭和六三年一二月三〇日法律第一〇九号 suppl-3631-109 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3631-109/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1 **第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-3631-109/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一及び二** 略 suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 次に掲げる規定　昭和六十四年四月一日 suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1/par-1/item-3 the following provisions: April 1, 1989 machine translation, not official **イ及びロ** 略 suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ハ** 第三条中相続税法第十四条第二項の改正規定 suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-1/par-1/item-3/sub-2 the provisions of Article 3 amending Article 14, paragraph (2) of the Inheritance Tax Act. machine translation, not official ### 第二十二条（相続税法の一部改正に伴う経過措置の原則） — General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act caption: machine translation, not official suppl-3631-109/art-22 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-22 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-22 **第一項** この附則に別段の定めがあるものを除き、第三条の規定による改正後の相続税法（以下「新相続税法」という。）の規定は、昭和六十三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-3631-109/art-22/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-22/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-22/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax 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, 1988, 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 day. machine translation, not official ### 第二十三条（贈与により取得したものとみなす場合に関する経過措置） — Transitional Measures Concerning Cases Deemed to Be Acquisition by Gift caption: machine translation, not official suppl-3631-109/art-23 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-23 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-23 **第一項** 新相続税法第四条第二項の規定は、この法律の施行の日（以下「施行日」という。）の翌日以後に生じた同項各号に掲げる事由について適用し、同日前に生じた当該事由については、なお従前の例による。 suppl-3631-109/art-23/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-23/par-1 Article 4, paragraph (2) of the New Inheritance Tax Act applies to the grounds set forth in the items of that paragraph arising on or after the day following the day on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those grounds arising before the day following the Effective Date. machine translation, not official ### 第二十四条（相続税の非課税財産に関する経過措置） — Transitional Measures Concerning Property Exempt from Inheritance Tax caption: machine translation, not official suppl-3631-109/art-24 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-24 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-24 **第一項** 新相続税法第十二条第一項第五号及び第六号の規定は、昭和六十三年一月一日以後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適用し、同日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は、なお従前の例による。この場合において、同日から施行日までの間に相続又は遺贈により取得した財産に係るこれらの規定の適用については、これらの規定中「第十五条第二項に規定する相続人の数」とあるのは、「相続人（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人）の数」とする。 suppl-3631-109/art-24/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-24/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-24/par-1 Article 12, paragraph (1), items (v) and (vi) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 1988, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day. In this case, with regard to the application of those provisions to property acquired by inheritance or bequest during the period from that day to the Effective Date, the phrase "the number of heirs prescribed in Article 15, paragraph (2)" in those provisions is deemed to be replaced with "the number of heirs (in the case where there has been a renunciation of inheritance, the number of heirs on the assumption that there had been no renunciation)". machine translation, not official ### 第二十五条（債務控除に関する経過措置） — Transitional Measures Concerning Deduction of Debts caption: machine translation, not official suppl-3631-109/art-25 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-25 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-25 **第一項** 新相続税法第十四条第二項の規定は、昭和六十四年四月一日以後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適用し、同日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は、なお従前の例による。 suppl-3631-109/art-25/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-25/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-25/par-1 Article 14, paragraph (2) of the New Inheritance Tax Act applies to inheritance tax on property acquired by inheritance or bequest on or after April 1, 1989, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day. machine translation, not official ### 第二十六条（遺産に係る基礎控除に関する経過措置） — Transitional Measures Concerning Basic Deduction for the Estate caption: machine translation, not official suppl-3631-109/art-26 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-26 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-26 **第一項** 新相続税法第十五条第二項及び第三項の規定は、施行日の翌日以後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適用し、同日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は、なお従前の例による。 suppl-3631-109/art-26/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-26/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-26/par-1 Article 15, paragraphs (2) and (3) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the day following the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day. machine translation, not official ### 第二十七条（相続税の総額に関する経過措置） — Transitional Measures Concerning Total Inheritance Tax Amount caption: machine translation, not official suppl-3631-109/art-27 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-27 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-27 **第一項** 新相続税法第十六条の規定（同条の表を除く。）は、施行日の翌日以後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適用し、同日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は、なお従前の例による。 suppl-3631-109/art-27/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-27/par-1 Article 16 of the New Inheritance Tax Act (excluding the table in that Article) applies to inheritance tax on property acquired by inheritance or bequest on or after the day following the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day. machine translation, not official ### 第二十八条（未成年者控除に関する経過措置） — Transitional Measures Concerning Deduction for Minors caption: machine translation, not official suppl-3631-109/art-28 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-28 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28 **第一項** 新相続税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六十二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第三条の規定による改正前の相続税法、相続税法の一部を改正する法律（昭和五十年法律第十五号）による改正前の相続税法又は相続税法の一部を改正する法律（昭和四十八年法律第六号）による改正前の相続税法（以下この条及び次条において「旧法」と総称する。）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相続税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相続税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相続税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相続税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。 suppl-3631-109/art-28/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28/par-1 In the case where a person who falls under Article 19-3, paragraph (1) of the New Inheritance Tax Act is a person who, with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1987 by that person or by a person under a duty of support prescribed in paragraph (2) of that Article, has been subject to the application of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act prior to amendment by the provisions of Article 3, the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 15 of 1975), or the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) (hereinafter collectively referred to as the "Former Act" in this Article and the following Article), the amount that that person or that person under a duty of support can have deducted under the provisions of Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act is, notwithstanding the provisions of paragraph (3) of that Article, the amount up to the amount obtained by deducting the total of the amounts already deducted 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 Inheritance Tax Act from the amount that could have been deducted if the provisions of Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied to that inheritance tax (where deduction under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act was received two or more times, the amount that could have been deducted if the provisions of Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest). machine translation, not official ### 第二十九条（障害者控除に関する経過措置） — Transitional Measures Concerning Deduction for Persons with Disabilities caption: machine translation, not official suppl-3631-109/art-29 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-29 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-29 **第一項** 前条の規定は、新相続税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、その者又は同条第三項において準用する新相続税法第十九条の三第二項に規定する扶養義務者の昭和六十二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、前条中「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。 suppl-3631-109/art-29/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-29/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-29/par-1 The provisions of the preceding Article apply mutatis mutandis where a person with a disability prescribed in Article 19-4, paragraph (1) of the New Inheritance Tax Act who falls under that paragraph is a person who, with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1987 by that person or by a person under a duty of support prescribed in Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act, has been subject to the application of Article 19-4, paragraph (1) of the Former Act or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act. In this case, in the preceding Article, the phrase "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)", the phrase "the provisions of Article 19-3, paragraph (1)" with "the provisions of Article 19-4, paragraph (1)", and the phrase "Article 19-3, paragraph (1) or (2)" 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)". machine translation, not official ### 第三十条（贈与税の非課税財産に関する経過措置） — Transitional Measures Concerning Non-taxable Property for Gift Tax caption: machine translation, not official suppl-3631-109/art-30 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-30 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-30 **第一項** 新相続税法第二十一条の三第一項の規定は、施行日以後に贈与により取得した財産に係る贈与税について適用し、施行日前に贈与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。 suppl-3631-109/art-30/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-30/par-1 Article 21-3, paragraph (1) of the New Inheritance Tax Act applies to gift tax on property acquired by gift on or after the Effective Date, and the provisions then in force continue to govern gift tax on property acquired by gift before the Effective Date. machine translation, not official ### 第三十一条（特別障害者に対する贈与税の非課税に関する経過措置） — Transitional Measures Concerning Non-taxation of Gift Tax for a Specified Person with a Disability caption: machine translation, not official suppl-3631-109/art-31 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-31 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-31 **第一項** 昭和六十三年一月一日から施行日までの間に贈与により取得した財産に係る贈与税についての新相続税法第二十一条の四第一項の規定の適用については、同項中「特別障害者（第一条の二第二号の規定に該当する者を除く。」とあるのは、「特別障害者（」とする。 suppl-3631-109/art-31/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-31/par-1 With regard to the application of Article 21-4, paragraph (1) of the New Inheritance Tax Act to gift tax on property acquired by gift during the period from January 1, 1988 until the Effective Date, the phrase "specified person with a disability (excluding a person who falls under Article 1-2, item (ii)" in that paragraph is deemed to be replaced with "specified person with a disability (". machine translation, not official **第二項** 新相続税法第二十一条の四第一項の規定の適用を受けようとする者が、その者の昭和六十二年十二月三十一日以前に贈与により取得した財産に係る贈与税について第三条の規定による改正前の相続税法（以下「旧相続税法」という。）第二十一条の四第一項の規定の適用を受けたことがある者である場合には、その者の新相続税法第二十一条の四第一項に規定する信託受益権の価額のうち同項の規定により贈与税の課税価格に算入しない価額は、六千万円から既にその者の旧相続税法第二十一条の四第一項及び新相続税法第二十一条の四第一項に規定する信託受益権の価額のうちこれらの規定により贈与税の課税価格に算入しないこととされた価額の合計額を控除した残額に相当する部分の価額とする。 suppl-3631-109/art-31/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-31/par-2 In the case where a person who intends to receive the application of Article 21-4, paragraph (1) of the New Inheritance Tax Act is a person who, with regard to gift tax on property acquired by gift on or before December 31, 1987 by that person, has been subject to the application of Article 21-4, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 3 (hereinafter referred to as the "Former Inheritance Tax Act"), the value of that person's beneficial interest in a trust prescribed in Article 21-4, paragraph (1) of the New Inheritance Tax Act that is not included in the taxable value for gift tax pursuant to the provisions of that paragraph is the value of the portion equivalent to the remainder obtained by deducting from 60,000,000 yen the total of the values, among the values of that person's beneficial interests in a trust prescribed in Article 21-4, paragraph (1) of the Former Inheritance Tax Act and Article 21-4, paragraph (1) of the New Inheritance Tax Act, that have already been excluded from the taxable value for gift tax pursuant to those provisions. machine translation, not official ### 第三十二条（延納に関する経過措置） — Transitional Measures Concerning Deferment of Payment caption: machine translation, not official suppl-3631-109/art-32 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-32 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-32 **第一項** 新相続税法第三十八条第一項、第三項及び第四項並びに第三十九条第四項の規定は、施行日の翌日以後に提出される同条第一項又は第三項の規定による申請書に係る延納の許可について適用し、同日前に提出された旧相続税法第三十九条第一項又は第三項の規定による申請書に係る延納の許可については、なお従前の例による。 suppl-3631-109/art-32/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-32/par-1 Article 38, paragraphs (1), (3) and (4) and Article 39, paragraph (4) of the New Inheritance Tax Act apply to permission to defer payment relating to a written application under paragraph (1) or (3) of Article 39 that is submitted on or after the day following the Effective Date, and the provisions then in force continue to govern permission to defer payment relating to a written application under Article 39, paragraph (1) or (3) of the Former Inheritance Tax Act that was submitted before that day. machine translation, not official ### 第三十三条（申告書の公示に関する経過措置） — Transitional Measures Concerning Public Notice of Returns caption: machine translation, not official suppl-3631-109/art-33 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-33 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-33 **第一項** 新相続税法第四十九条の規定は、施行日以後に提出される相続税又は贈与税に係る申告書について適用し、施行日前に提出されたこれらの申告書については、なお従前の例による。 suppl-3631-109/art-33/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-33/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-33/par-1 Article 49 of the New Inheritance Tax Act applies to returns for inheritance tax or gift tax that are submitted on or after the Effective Date, and the provisions then in force continue to govern those returns that were submitted before the Effective Date. machine translation, not official ### 第三十四条（相続税の申告書の提出期限に関する経過措置） — Transitional Measures Concerning the Deadline for Filing Inheritance Tax Returns caption: machine translation, not official suppl-3631-109/art-34 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-34 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-34 **第一項** 施行日の六月前の日の前日から同日以後三月を経過する日までの間に相続又は遺贈により財産を取得した者又はその者の相続人（包括受遺者を含む。以下同じ。）が当該期間内にその相続の開始があつたことを知つた場合において、その者が新相続税法第二十七条の規定の適用を受ける者であるときは、その者についての同条の規定の適用については、同条第一項及び第二項中「その相続の開始があつたことを知つた日の翌日から六月以内」とあるのは、「施行日から三月以内」とする。 suppl-3631-109/art-34/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-34/par-1 In the case where a person who acquired property by inheritance or bequest during the period from the day before the day six months before the Effective Date until the day on which three months have passed on or after that day, or an heir of that person (including a universal legatee; the same applies hereinafter), came to know of the commencement of the succession within that period, if that person is a person to whom Article 27 of the New Inheritance Tax Act applies, with regard to the application of the provisions of that Article to that person, the phrase "within six months from the day following the day on which the person came to know of the commencement of the succession" in paragraphs (1) and (2) of that Article is deemed to be replaced with "within three months from the Effective Date". machine translation, not official ### 第三十五条（昭和六十三年一月一日から施行日の前日までの間に相続又は遺贈により財産を取得した者等に係る更正の請求） — Request for Reassessment Relating to Persons Who Acquired Property by Inheritance or Bequest during the Period from January 1, 1988 until the Day before the Effective Date, etc. caption: machine translation, not official suppl-3631-109/art-35 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-35 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-35 **第一項** 昭和六十三年一月一日から施行日の前日までの間に相続又は遺贈により財産を取得した者又はその者の相続人が同日までに相続税についての申告書（当該申告書に係る国税通則法（昭和三十七年法律第六十六号）第十八条第二項に規定する期限後申告書を含む。）を提出し、又は同法第二十五条の規定による決定を受けている場合において、当該申告又は決定に係る課税価格及び相続税額（当該申告書を提出した後又は当該決定を受けた後同日までに修正申告書の提出又は同法第二十四条若しくは第二十六条の規定による更正があつた場合には当該修正申告又は更正に係る課税価格及び相続税額）が新相続税法第二章第一節の規定の適用により過大となることとなつたときは、これらの者は、施行日から四月以内に、税務署長に対し、当該課税価格及び相続税額につき国税通則法第二十三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-3631-109/art-35/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-35/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-35/par-1 In the case where a person who acquired property by inheritance or bequest or an heir of that person during the period from January 1, 1988 until the day before the Effective Date has filed, by that day, a return for inheritance tax (including a return filed after the deadline prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962) relating to that return) or has received a determination under Article 25 of that Act, and the taxable value and amount of inheritance tax relating to that return or determination (where, after filing that return or receiving that determination, an amended return has been filed by that day or a reassessment has been made under Article 24 or 26 of that Act, the taxable value and amount of inheritance tax relating to that amended return or reassessment) have become excessive through the application of the provisions of Chapter II, Section 1 of the New Inheritance Tax Act, those persons may, within four months from the Effective Date, make a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes of that taxable value and amount of inheritance tax to the district director. machine translation, not official ### 第三十六条（昭和六十三年一月一日から施行日の前日までの間に死亡した者の贈与税に関する経過措置） — Transitional Measures Concerning Gift Tax of a Person Who Died during the Period from January 1, 1988 until the Day before the Effective Date caption: machine translation, not official suppl-3631-109/art-36 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-36 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-36 **第一項** 前二条の規定は、昭和六十三年一月一日から施行日の前日までの間に贈与により財産を取得した者で当該期間内において死亡したものの相続人が当該期間内にその相続の開始があつたことを知り、かつ、その者が新相続税法第二十八条第二項において準用する新相続税法第二十七条第二項の規定の適用を受ける者である場合について準用する。この場合において、附則第三十四条中「同条の」とあるのは「同条第二項の」と、「同条第一項及び第二項」とあるのは「同項」と、前条中「相続又は遺贈により財産を取得した者又はその者の相続人」とあるのは「贈与により財産を取得した者で当該期間内において死亡したものの相続人」と、「相続税についての」とあるのは「贈与税についての」と、「相続税額」とあるのは「贈与税額」と、「第一節」とあるのは「第二節」と読み替えるものとする。 suppl-3631-109/art-36/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-36/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-36/par-1 The provisions of the preceding two Articles apply mutatis mutandis where an heir of a person who acquired property by gift during the period from January 1, 1988 until the day before the Effective Date and who died within that period came to know of the commencement of the succession within that period, and that heir is a person to whom Article 27, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 28, paragraph (2) of the New Inheritance Tax Act applies. In this case, the phrase "of that Article" in Article 34 of the Supplementary Provisions is deemed to be replaced with "of paragraph (2) of that Article", the phrase "paragraphs (1) and (2) of that Article" with "that paragraph", and, in the preceding Article, the phrase "a person who acquired property by inheritance or bequest or an heir of that person" with "an heir of a person who acquired property by gift and who died within that period", the phrase "for inheritance tax" with "for gift tax", the phrase "amount of inheritance tax" with "amount of gift tax", and the phrase "Section 1" with "Section 2". machine translation, not official --- ## Cites - suppl-3631-109/art-28/par-1: この条 → 相続税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3631-109/art-28 — https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-28 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28 - suppl-3631-109/art-28/par-1: 次条 → 相続税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3631-109/art-29 — https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-29 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-29 - suppl-3631-109/art-29/par-1: 前条 → 相続税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3631-109/art-28 — https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-28 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28 - suppl-3631-109/art-35/par-1: 国税通則法（昭和三十七年法律第六十六号）第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2 - suppl-3631-109/art-35/par-1: 同法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - suppl-3631-109/art-35/par-1: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24 - suppl-3631-109/art-35/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26 - suppl-3631-109/art-35/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - suppl-3631-109/art-36/par-1: 前二条 → 相続税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3631-109/art-34 — https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-34 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-34 - suppl-3631-109/art-36/par-1: 前二条 → 相続税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3631-109/art-35 — https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-35 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-35 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 相続税法 附則第二十八条第一項（未成年者控除に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28/par-1 - 相続税法 附則第二十九条第一項（障害者控除に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-29/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-29/par-1 - 相続税法 附則第三十六条第一項（昭和六十三年一月一日から施行日の前日までの間に死亡した者の贈与税に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-3631-109/art-36/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-36/par-1 --- ## 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-20261011T162312-030, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-024, 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