# 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)（生命保険契約に関する権利の評価に関する経過措置） — address `suppl-4151-8/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-4151-8/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4151-8/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. --- ### 第十八条（生命保険契約に関する権利の評価に関する経過措置） — Transitional Measures Concerning the Valuation of Rights Relating to a Life Insurance Contract caption: machine translation, not official suppl-4151-8/art-18 · https://japanlaw.org/en/inheritance-tax-act/suppl-4151-8/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-18 **第一項** 施行日前に相続又は遺贈により取得した財産であって第三条の規定による改正前の相続税法（以下「旧相続税法」という。）第二十六条に規定する権利の価額に係るものに係る相続税については、なお従前の例による。 suppl-4151-8/art-18/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4151-8/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-18/par-1 The provisions then in force continue to govern inheritance tax on property that was acquired by inheritance or bequest before the Effective Date and that relates to the value of a right prescribed in Article 26 of the Inheritance Tax Act prior to amendment by the provisions of Article 3 (hereinafter referred to as the "Former Inheritance Tax Act"). machine translation, not official **第二項** 相続又は遺贈により旧相続税法第二十六条に規定する生命保険契約に関する権利で取得した時において保険事故が発生していないものを施行日から三年を経過する日までの間に取得した場合には、当該権利の価額は、同条に規定する金額によることができる。 suppl-4151-8/art-18/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4151-8/art-18/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-18/par-2 In the case where a person acquires, by inheritance or bequest, during the period until the day on which three years have passed from the Effective Date, a right relating to a life insurance contract prescribed in Article 26 of the Former Inheritance Tax Act for which the insured event had not occurred at the time of acquisition, the value of that right may be the amount prescribed in that Article. machine translation, not official --- ## 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-20261011T162312-035, 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