# 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-4101-83`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4101-83
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4101-83
- 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 平成一〇年五月二九日法律第八三号
<sup>suppl-4101-83 · https://japanlaw.org/en/inheritance-tax-act/suppl-4101-83 · https://japanlaw.org/l/325AC0000000073/suppl-4101-83</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-83/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4101-83/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-83/art-1</sup>

**第一項**  この法律は、千九百七十二年十一月十日、千九百七十八年十月二十三日及び千九百九十一年三月十九日にジュネーヴで改正された千九百六十一年十二月二日の植物の新品種の保護に関する国際条約が日本国について効力を生ずる日から施行する。
<sup>suppl-4101-83/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4101-83/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-83/art-1/par-1</sup>
This Act comes into effect as of the day on which the International Convention for the Protection of New Varieties of Plants of December 2, 1961, as revised at Geneva on November 10, 1972, October 23, 1978 and March 19, 1991, takes effect with respect to Japan.
<sup>machine translation, not official</sup>

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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-20261011T165043-025, 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