# 相続税法 / Inheritance Tax Act — 第二十条 (Supplementary Provisions, Article 20)

- 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: 第二十条 (Supplementary Provisions, Article 20)（贈与税の更正、決定等の期間制限の特則に関する経過措置） — address `suppl-4151-8/art-20`
- 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-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-20
- 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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### 第二十条（贈与税の更正、決定等の期間制限の特則に関する経過措置） — Transitional Measures Concerning the Special Provisions on Time Limits for Reassessment, Determination, etc. of Gift Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-20 · https://japanlaw.org/en/inheritance-tax-act/suppl-4151-8/art-20 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-20</sup>

**第一項**  新相続税法第三十六条の規定は、平成十六年一月一日以後に贈与により取得した財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
<sup>suppl-4151-8/art-20/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4151-8/art-20/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-20/par-1</sup>
The provisions of Article 36 of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after January 1, 2004, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
<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-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