# 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-4131-6`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4131-6
- 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 平成一三年三月三〇日法律第六号
<sup>suppl-4131-6 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-1</sup>

**第一項**  この法律は、平成十三年三月三十一日から施行する。
<sup>suppl-4131-6/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-1/par-1</sup>
This Act comes into effect on March 31, 2001.
<sup>machine translation, not official</sup>

### 第十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-10 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6/art-10 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-10</sup>

**第一項**  この法律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法人税に係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。
<sup>suppl-4131-6/art-10/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6/art-10/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-10/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in relation to corporation tax for which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第十八条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-18 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-18</sup>

**第一項**  第三条の規定による改正後の相続税法第六十四条第三項の規定は、平成十三年四月一日以後に同項に規定する合併等をする同項に規定する移転法人又は取得法人の同年三月三十一日以後の行為又は計算について適用する。
<sup>suppl-4131-6/art-18/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-18/par-1</sup>
The provisions of Article 64, paragraph (3) of the Inheritance Tax Act as amended by the provisions of Article 3 apply to acts or calculations, on or after March 31, 2001, of a transferor corporation or acquiring corporation prescribed in that paragraph that carries out a merger, etc. prescribed in that paragraph on or after April 1, 2001.
<sup>machine translation, not official</sup>

### 第二十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-23 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6/art-23 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-23</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4131-6/art-23/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-6/art-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-23/par-1</sup>
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
<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-20261011T165043-027, 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