# 相続税法 / Inheritance Tax Act — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（相続税法の一部改正） — address `suppl-4121-97/art-37` - 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/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4121-97/art-37 - 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 --- ## 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 ## Cited by 1 provision cites 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 --- ## 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 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11