# 相続税法 / Inheritance Tax Act — 第十八条 (Supplementary Provisions, Article 18)

- 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: 第十八条 (Supplementary Provisions, Article 18)（相続税法の一部改正に伴う経過措置） — address `suppl-4131-6/art-18`
- 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/art-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4131-6/art-18
- 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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### 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>

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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