# 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-4061-23` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4061-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4061-23 - 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 平成六年三月三一日法律第二三号 suppl-4061-23 · https://japanlaw.org/en/inheritance-tax-act/suppl-4061-23 · https://japanlaw.org/l/325AC0000000073/suppl-4061-23 **第一項** この法律は、平成六年四月一日から施行する。 suppl-4061-23/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4061-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4061-23/par-1 This Act comes into effect as of April 1, 1994. machine translation, not official **第二項** 改正後の相続税法（以下「新法」という。）の規定は、次項に定めるものを除き、平成六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-4061-23/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4061-23/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4061-23/par-2 The provisions of the Inheritance Tax Act as amended (hereinafter referred to as the "New Act") apply, except as provided for in the following paragraph, 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, 1994, 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** 新法第十九条の二第五項の規定は、この法律の施行の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する。 suppl-4061-23/par-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-4061-23/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4061-23/par-3 The provisions of Article 19-2, paragraph (5) of the New Act apply to inheritance tax on property acquired by inheritance or bequest on or after the day this Act comes into effect. machine translation, not official --- ## Cites - suppl-4061-23/par-2: 次項 → 相続税法 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-4061-23/par-3 — https://japanlaw.org/en/inheritance-tax-act/suppl-4061-23/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4061-23/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-4061-23/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4061-23/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-20261011T165043-025, 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