# 相続税法 / Inheritance Tax Act — 第二十九条 (Supplementary Provisions, Article 29) - 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: 第二十九条 (Supplementary Provisions, Article 29)（障害者控除に関する経過措置） — address `suppl-3631-109/art-29` - 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/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-29 - 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. --- ### 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 --- ## Cites - 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 ## Cited by 1 provision cites 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 --- ## 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-20261011T165043-024, 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