# 相続税法 / Inheritance Tax Act — 第九条 (Supplementary Provisions, Article 9)

- 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: 第九条 (Supplementary Provisions, Article 9)（検討） — address `suppl-4131-75/art-9`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4131-75/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-9
- 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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### 第九条（検討） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-75/art-9 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-75/art-9 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-9</sup>

**第一項**  政府は、この法律の施行後五年を経過した場合において、この法律の施行状況、社会経済情勢の変化等を勘案し、振替機関に係る制度について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。
<sup>suppl-4131-75/art-9/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4131-75/art-9/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4131-75/art-9/par-1</sup>
When five years have passed after this Act comes into effect, the Government is to conduct a review of the system relating to book-entry transfer institutions, taking into account the status of enforcement of this Act, changes in the social and economic situation and other factors, and, if it finds it necessary, take the necessary measures based on the results.
<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