# 相続税法 / Inheritance Tax Act — 第三十六条 (Supplementary Provisions, Article 36) - 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: 第三十六条 (Supplementary Provisions, Article 36)（権限の委任） — address `suppl-4171-38/art-36` - 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-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-36 - 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 --- ## Cites - 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 1 provision cites this one. No official source publishes this direction. - 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-20261011T165043-029, 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