# 相続税法 / Inheritance Tax Act — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（相続税の申告書の提出期限に関する経過措置） — address `suppl-3631-109/art-34` - 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-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-34 - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-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