# 相続税法 / Inheritance Tax Act — 第三十四条 (Supplementary Provisions, Article 34)

- 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: 第三十四条 (Supplementary Provisions, Article 34)（内閣府令等への委任） — address `suppl-4171-38/art-34`
- 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/art-34
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34
- 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.

---

### 第三十四条（内閣府令等への委任） — Delegation to Cabinet Office Orders, etc.
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

---

## 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
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11