# 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-4171-38` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4171-38 - 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. --- ## 附　則 平成一七年五月二日法律第三八号 suppl-4171-38 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4171-38/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-1 **第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。 suppl-4171-38/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation (hereinafter referred to as "the Effective Date"). machine translation, not official ### 第三十四条（内閣府令等への委任） — Delegation to Cabinet Office Orders, etc. caption: machine translation, not official suppl-4171-38/art-34 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34 **第一項** この附則に定めるもののほか、この附則の規定による認可又は承認に関する申請の手続、書類の提出その他この法律を実施するため必要な事項は、内閣府令又は主務省令で定める。 suppl-4171-38/art-34/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34/par-1 Beyond what is provided for in these Supplementary Provisions, procedures for applications for authorization or approval under the provisions of these Supplementary Provisions, the submission of documents, and other matters necessary for implementing this Act are specified by Cabinet Office Order or Ministerial Order of the competent ministry. machine translation, not official ### 第三十四条の二（行政庁等） — Administrative Agencies, etc. caption: machine translation, not official suppl-4171-38/art-34-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2 **第一項** この附則（附則第十五条第四項を除く。）及びこの附則において読み替えて準用する保険業法における行政庁は、次の各号に掲げる法人の区分に応じ、当該各号に定める者とする。 suppl-4171-38/art-34-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1 The administrative agency under these Supplementary Provisions (excluding Article 15, paragraph (4) of the Supplementary Provisions) and under the Insurance Business Act as applied mutatis mutandis with replacement of terms in these Supplementary Provisions is the person specified in the respective items below, according to the category of juridical person listed in those items: machine translation, not official **一** この法律の公布の際現に特定保険業を行っていた民法第三十四条の規定により設立された法人　移行登記をした日の前日において整備法第九十五条の規定によりなお従前の例により当該法人の業務の監督を行っていた行政機関（同日以前にあっては、同条の規定によりなお従前の例により当該法人の業務の監督を行う行政機関） suppl-4171-38/art-34-2/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-1 a juridical person established pursuant to the provisions of Article 34 of the Civil Code that was actually conducting specified insurance business at the time of the promulgation of this Act: the administrative agency that, on the day preceding the date of registration of transition, was supervising the business of that juridical person as the provisions then in force continued to govern pursuant to the provisions of Article 95 of the Development Act (on or before that day, the administrative agency that supervises the business of that juridical person as the provisions then in force continue to govern pursuant to the provisions of that Article); machine translation, not official **二** 前号に掲げる法人以外の法人　内閣総理大臣 suppl-4171-38/art-34-2/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-2 a juridical person other than that listed in the preceding item: the Prime Minister. machine translation, not official **第二項** この附則及びこの附則において読み替えて準用する保険業法における主務省令は、内閣総理大臣及び前項第一号に掲げる法人の業務の監督に係る事務を所掌する大臣が共同で発する命令とする。 suppl-4171-38/art-34-2/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-2 The Ministerial Order of the competent ministry in these Supplementary Provisions and in the Insurance Business Act as applied mutatis mutandis with replacement of terms in these Supplementary Provisions is an order issued jointly by the Prime Minister and the minister who has jurisdiction over the affairs relating to the supervision of the business of the juridical persons listed in item (i) of the preceding paragraph. machine translation, not official ### 第三十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4171-38/art-35 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-35 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-35 **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場合におけ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。 suppl-4171-38/art-35/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-35/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-35/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第三十六条（権限の委任） — Delegation of Authority caption: machine translation, not official suppl-4171-38/art-36 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-36 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36 **第一項** 内閣総理大臣は、この附則及びこの附則において読み替えて準用する保険業法による権限（金融庁の所掌に係るものに限り、政令で定めるものを除く。）を金融庁長官に委任する。 suppl-4171-38/art-36/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-36/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36/par-1 The Prime Minister delegates to the Commissioner of the Financial Services Agency the authority under these Supplementary Provisions and the Insurance Business Act as applied mutatis mutandis with the terms replaced in these Supplementary Provisions (limited to that which falls within the jurisdiction of the Financial Services Agency, and excluding that specified by Cabinet Order). machine translation, not official **第二項** この附則及びこの附則において読み替えて準用する保険業法による行政庁（都道府県の知事その他の執行機関を除く。）の権限は、政令で定めるところにより、地方支分部局の長に行わせることができる。 suppl-4171-38/art-36/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-36/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36/par-2 The authority of the administrative agency (excluding the governors of prefectures and other executive organs) under these Supplementary Provisions and the Insurance Business Act as applied mutatis mutandis with the terms replaced in these Supplementary Provisions may be exercised by the head of a regional branch bureau, as specified by Cabinet Order. machine translation, not official **第三項** 第一項の規定により金融庁長官に委任された権限については、政令で定めるところにより、その一部を財務局長又は財務支局長に委任することができる。 suppl-4171-38/art-36/par-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-36/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36/par-3 A part of the authority delegated to the Commissioner of the Financial Services Agency pursuant to the provisions of paragraph (1) may be delegated, as specified by Cabinet Order, to the Director-General of a Local Finance Bureau or the Director-General of a Local Finance Branch Bureau. machine translation, not official ### 第三十七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4171-38/art-37 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-37 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-37 **第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4171-38/art-37/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-37/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4171-38/art-34-2/par-1/item-1: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/civil-code/art-34 · https://japanlaw.org/l/129AC0000000089/art-34 - suppl-4171-38/art-34-2/par-1/item-2: 前号 → 相続税法 附則第三十四条の二第一項第一号 (Supplementary Provisions, Article 34-2, paragraph (1), item (i)), suppl-4171-38/art-34-2/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-1 - suppl-4171-38/art-34-2/par-2: 前項第一号 → 相続税法 附則第三十四条の二第一項第一号 (Supplementary Provisions, Article 34-2, paragraph (1), item (i)), suppl-4171-38/art-34-2/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-1 - suppl-4171-38/art-36/par-3: 第一項 → 相続税法 附則第三十六条第一項 (Supplementary Provisions, Article 36, paragraph (1)), suppl-4171-38/art-36/par-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-36/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 相続税法 附則第三十四条の二第一項第二号（行政庁等） — https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-2 - 相続税法 附則第三十四条の二第二項（行政庁等） — https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-2 - 相続税法 附則第三十六条第三項（権限の委任） — https://japanlaw.org/en/inheritance-tax-act/suppl-4171-38/art-36/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36/par-3 --- ## 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-20261011T165043-028, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-029, 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