# 相続税法 / Inheritance Tax Act — 第一条 (Supplementary Provisions, Article 1)

- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4191-6/art-1`
- 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/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4191-6/art-1
- 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>

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## 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

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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