# 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-4191-6`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4191-6
- 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 平成一九年三月三〇日法律第六号
<sup>suppl-4191-6 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1</sup>

**第一項**  この法律は、平成十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4191-6/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1</sup>
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　平成十九年五月一日
  <sup>suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-1</sup>
  the following provisions: May 1, 2007
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-1/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第三条中相続税法第六十四条第四項の改正規定及び附則第四十九条第八項の規定
    <sup>suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-1/sub-2</sup>
    in Article 3, the provision amending Article 64, paragraph (4) of the Inheritance Tax Act, and the provisions of Article 49, paragraph (8) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4191-6/art-1/par-1/item-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第三条中相続税法第五十九条の改正規定（同条第一項第一号中「保険会社（保険業法第二条第十八項（定義）に規定する少額短期保険業者及び共済事業を行う者を含む。）」を「保険会社等」に改める部分を除く。）及び附則第四十九条第七項の規定　平成十九年十月一日
  <sup>suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-3</sup>
  in Article 3, the provision amending Article 59 of the Inheritance Tax Act (excluding the part changing "insurance company (including a small amount and short term insurance business operator prescribed in Article 2, paragraph (18) (Definitions) of the Insurance Business Act and a person who engages in mutual aid business)" to "insurance company, etc." in paragraph (1), item (i) of that Article), and the provisions of Article 49, paragraph (7) of the Supplementary Provisions: October 1, 2007;
  <sup>machine translation, not official</sup>

  **四から六まで**  略
  <sup>suppl-4191-6/art-1/par-1/item-4-to-6 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-4-to-6 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-4-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　信託法（平成十八年法律第百八号）の施行の日
  <sup>suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-7</sup>
  the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第三条の規定（相続税法第十条第一項第五号の改正規定、同法第十九条の二の改正規定、同法第四十一条第三項の改正規定（同項第五号中「資産の流動化に関する法律」の下に「（平成十年法律第百五号）」を加える部分を除く。）、同法第五十九条の改正規定及び同法第六十四条第四項の改正規定を除く。）並びに附則第四十九条第一項から第三項まで、第五項及び第九項の規定
    <sup>suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-7/sub-2</sup>
    the provisions of Article 3 (excluding the provision amending Article 10, paragraph (1), item (v) of the Inheritance Tax Act, the provision amending Article 19-2 of that Act, the provision amending Article 41, paragraph (3) of that Act (excluding the part adding "(Act No. 105 of 1998)" after "Act on the Securitization of Assets" in item (v) of that paragraph), the provision amending Article 59 of that Act, and the provision amending Article 64, paragraph (4) of that Act), and the provisions of Article 49, paragraphs (1) through (3), paragraph (5) and paragraph (9) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
  <sup>suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-8</sup>
  the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-8/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第三条中相続税法第四十一条第三項の改正規定（同項第五号中「資産の流動化に関する法律」の下に「（平成十年法律第百五号）」を加える部分を除く。）
    <sup>suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-8/sub-2</sup>
    in Article 3, the provision amending Article 41, paragraph (3) of the Inheritance Tax Act (excluding the part adding "(Act No. 105 of 1998)" after "Act on the Securitization of Assets" in item (v) of that paragraph).
    <sup>machine translation, not official</sup>

### 第四十九条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-49 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49</sup>

**第一項**  第三条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第一章第三節の規定（新相続税法第九条の三第一項に規定する受益者連続型信託に係る部分を除く。）は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。
<sup>suppl-4191-6/art-49/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-1</sup>
The provisions of Chapter I, Section 3 of the Inheritance Tax Act as amended by the provisions of Article 3 (referred to as the "New Inheritance Tax Act" in this Article) (excluding the part pertaining to a successive beneficiary trust prescribed in Article 9-3, paragraph (1) of the New Inheritance Tax Act) apply to trusts that take effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including a new-law trust), and the provisions then in force continue to govern trusts that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding a new-law trust and a trust that has received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts).
<sup>machine translation, not official</sup>

**第二項**  新相続税法第一章第三節の規定（新相続税法第九条の三第一項に規定する受益者連続型信託に係る部分に限る。）は、信託法施行日以後に信託に関する権利（当該権利に係る利益及び当該信託に係る残余財産を含む。以下この項において同じ。）を取得する場合について適用し、信託法施行日前に信託に関する権利を取得した場合については、なお従前の例による。
<sup>suppl-4191-6/art-49/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-2</sup>
The provisions of Chapter I, Section 3 of the New Inheritance Tax Act (limited to the part pertaining to a successive beneficiary trust prescribed in Article 9-3, paragraph (1) of the New Inheritance Tax Act) apply to the case where rights relating to a trust (including the benefit pertaining to those rights and the residual assets pertaining to the trust; the same applies hereinafter in this paragraph) are acquired on or after the Trust Act Effective Date, and the provisions then in force continue to govern the case where rights relating to a trust were acquired before the Trust Act Effective Date.
<sup>machine translation, not official</sup>

**第三項**  前項の規定により信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）について新相続税法第九条の二及び第九条の三の規定の適用がある場合におけるこれらの規定の適用については、新相続税法第九条の二第一項中「受益者等（受益者としての権利を現に有する者及び特定委託者をいう。以下この節において同じ。）」とあるのは「受益者等（受益者としての権利を現に有する者（その者が存しない場合にあつては、委託者）をいう。以下この条及び次条において同じ。）」と、新相続税法第九条の三第一項中「前条第五項に規定する特定委託者」とあるのは「委託者」とする。
<sup>suppl-4191-6/art-49/par-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-3</sup>
In the case where Articles 9-2 and 9-3 of the New Inheritance Tax Act apply, pursuant to the provisions of the preceding paragraph, to a trust that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding a new-law trust), with regard to the application of those provisions, the phrase "beneficiary, etc. of the trust (meaning a person who currently has the rights of a beneficiary and a specified settlor; the same applies hereinafter in this Section)" in Article 9-2, paragraph (1) of the New Inheritance Tax Act is deemed to be replaced with "beneficiary, etc. of the trust (meaning a person who currently has the rights of a beneficiary (or, where there is no such person, the settlor); the same applies hereinafter in this Article and the following Article)", and the phrase "the specified settlor prescribed in paragraph (5) of the preceding Article" in Article 9-3, paragraph (1) of the New Inheritance Tax Act is deemed to be replaced with "the settlor".
<sup>machine translation, not official</sup>

**第四項**  新相続税法第十条第一項（第五号に係る部分に限る。）の規定は、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得する財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
<sup>suppl-4191-6/art-49/par-4 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-4</sup>
The provisions of Article 10, paragraph (1) of the New Inheritance Tax Act (limited to the part pertaining to item (v)) apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter in this Article) or by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.
<sup>machine translation, not official</sup>

**第五項**  新相続税法第十条第一項（第九号に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）については、なお従前の例による。
<sup>suppl-4191-6/art-49/par-5 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-5</sup>
The provisions of Article 10, paragraph (1) of the New Inheritance Tax Act (limited to the part pertaining to item (ix)) apply to trusts that take effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including a new-law trust), and the provisions then in force continue to govern trusts that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding a new-law trust).
<sup>machine translation, not official</sup>

**第六項**  新相続税法第十九条の二の規定は、施行日以後に相続又は遺贈により取得する財産に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
<sup>suppl-4191-6/art-49/par-6 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-6</sup>
The provisions of Article 19-2 of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
<sup>machine translation, not official</sup>

**第七項**  新相続税法第五十九条第二項の規定は、平成十九年十月一日以後に同項各号に掲げる事由が生ずる場合について適用し、同日前に第三条の規定による改正前の相続税法第五十九条第一項第三号に掲げる信託会社が信託を引き受けたことにより提出すべき同号に定める調書については、なお従前の例による。
<sup>suppl-4191-6/art-49/par-7 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-7</sup>
The provisions of Article 59, paragraph (2) of the New Inheritance Tax Act apply to the case where a cause listed in the items of that paragraph arises on or after October 1, 2007, and the provisions then in force continue to govern the report to be submitted, because a trust company listed in Article 59, paragraph (1), item (iii) of the Inheritance Tax Act before the amendment by the provisions of Article 3 undertook a trust before that date, that is prescribed in that item.
<sup>machine translation, not official</sup>

**第八項**  新相続税法第六十四条第四項の規定は、法人が平成十九年五月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。
<sup>suppl-4191-6/art-49/par-8 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-8 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-8</sup>
The provisions of Article 64, paragraph (4) of the New Inheritance Tax Act apply to acts or calculations carried out by a corporation on or after May 1, 2007, and the provisions then in force continue to govern acts or calculations carried out by a corporation before that date.
<sup>machine translation, not official</sup>

**第九項**  新相続税法第六十四条第五項の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）に係る受託者又は新相続税法第九条の二第一項に規定する受益者等について適用する。
<sup>suppl-4191-6/art-49/par-9 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-9</sup>
The provisions of Article 64, paragraph (5) of the New Inheritance Tax Act apply to a trustee, or a beneficiary, etc. prescribed in Article 9-2, paragraph (1) of the New Inheritance Tax Act, pertaining to a trust that takes effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including a new-law trust).
<sup>machine translation, not official</sup>

### 第百五十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-157 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-157 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-157</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）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。
<sup>suppl-4191-6/art-157/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-157/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) 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.
<sup>machine translation, not official</sup>

### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-158 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-158 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-158</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4191-6/art-158/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-158/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-158/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4191-6/art-1/par-1/item-1/sub-2: 附則第四十九条第八項 → 相続税法 附則第四十九条第八項 (Supplementary Provisions, Article 49, paragraph (8)), suppl-4191-6/art-49/par-8 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-8 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-8
- suppl-4191-6/art-1/par-1/item-3: 保険業法第二条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- suppl-4191-6/art-1/par-1/item-3: 附則第四十九条第七項 → 相続税法 附則第四十九条第七項 (Supplementary Provisions, Article 49, paragraph (7)), suppl-4191-6/art-49/par-7 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-7
- suppl-4191-6/art-1/par-1/item-7/sub-2: 附則第四十九条第一項から第三項まで → 相続税法 附則第四十九条第一項 (Supplementary Provisions, Article 49, paragraph (1)), suppl-4191-6/art-49/par-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-1
- suppl-4191-6/art-1/par-1/item-7/sub-2: 附則第四十九条第一項から第三項まで → 相続税法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4191-6/art-49/par-2 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-2
- suppl-4191-6/art-1/par-1/item-7/sub-2: 附則第四十九条第一項から第三項まで → 相続税法 附則第四十九条第三項 (Supplementary Provisions, Article 49, paragraph (3)), suppl-4191-6/art-49/par-3 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-3
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五項 → 相続税法 附則第四十九条第五項 (Supplementary Provisions, Article 49, paragraph (5)), suppl-4191-6/art-49/par-5 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-5
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第九項 → 相続税法 附則第四十九条第九項 (Supplementary Provisions, Article 49, paragraph (9)), suppl-4191-6/art-49/par-9 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-9
- suppl-4191-6/art-49/par-1: この条 → 相続税法 附則第四十九条 (Supplementary Provisions, Article 49), suppl-4191-6/art-49 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49
- suppl-4191-6/art-49/par-2: この項 → 相続税法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4191-6/art-49/par-2 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-2
- suppl-4191-6/art-49/par-3: 前項 → 相続税法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4191-6/art-49/par-2 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-2
- suppl-4191-6/art-49/par-4: この条 → 相続税法 附則第四十九条 (Supplementary Provisions, Article 49), suppl-4191-6/art-49 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49
- suppl-4191-6/art-49/par-4: この項 → 相続税法 附則第四十九条第四項 (Supplementary Provisions, Article 49, paragraph (4)), suppl-4191-6/art-49/par-4 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-4
- suppl-4191-6/art-157/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-6/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1
- suppl-4191-6/art-157/par-1: この条 → 相続税法 附則第百五十七条 (Supplementary Provisions, Article 157), suppl-4191-6/art-157 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-157 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-157

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 相続税法 附則第一条第一項第一号ハ（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-1/sub-2
- 相続税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-3
- 相続税法 附則第一条第一項第七号ハ（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1/par-1/item-7/sub-2
- 相続税法 附則第四十九条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-1
- 相続税法 附則第四十九条第二項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-2
- 相続税法 附則第四十九条第三項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-3
- 相続税法 附則第四十九条第四項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-49/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-49/par-4
- 相続税法 附則第百五十七条第一項（罰則に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-157/par-1

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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-20261011T165043-029, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-030, 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