# 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-4121-97` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4121-97 - 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 平成一二年五月三一日法律第九七号 suppl-4121-97 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-97/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。 suppl-4121-97/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date"). machine translation, not official ### 第三十七条（相続税法の一部改正） — Partial Amendment of the Inheritance Tax Act caption: machine translation, not official suppl-4121-97/art-37 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-37 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-37 **第一項** suppl-4121-97/art-37/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-37/par-1 **第二項** 前項の規定による改正後の相続税法の規定は、施行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。以下この項において同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）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、施行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-4121-97/art-37/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-37/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-37/par-2 The provisions of the Inheritance Tax Act after amendment pursuant to the preceding paragraph apply to inheritance tax or gift tax on property acquired on or after the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph), 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 the Effective Date. machine translation, not official ### 第六十四条（処分等の効力） — Effect of Dispositions caption: machine translation, not official suppl-4121-97/art-64 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-64 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-64 **第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4121-97/art-64/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-64/par-1 Dispositions, procedures, or other acts carried out pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions. machine translation, not official ### 第六十五条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4121-97/art-65 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-65 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-65 **第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4121-97/art-65/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-65/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions. machine translation, not official ### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4121-97/art-67 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-67 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-67 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4121-97/art-67/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-67/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-67/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4121-97/art-37/par-2: 前項 → 相続税法 附則第三十七条第一項 (Supplementary Provisions, Article 37, paragraph (1)), suppl-4121-97/art-37/par-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-37/par-1 - suppl-4121-97/art-37/par-2: この項 → 相続税法 附則第三十七条第二項 (Supplementary Provisions, Article 37, paragraph (2)), suppl-4121-97/art-37/par-2 — https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-37/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-37/par-2 - suppl-4121-97/art-64/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-97/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-1 - suppl-4121-97/art-64/par-1: この条 → 相続税法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-4121-97/art-64 — https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-64 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-64 - suppl-4121-97/art-65/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-97/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 相続税法 附則第三十七条第二項（相続税法の一部改正） — https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-37/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-37/par-2 - 相続税法 附則第六十四条第一項（処分等の効力） — https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-64/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-64/par-1 - 相続税法 附則第六十五条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4121-97/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-65/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-20261011T165043-026, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-027, 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