# 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-4191-74` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4191-74 - 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 平成一九年六月一日法律第七四号 suppl-4191-74 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4191-74/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-1 **第一項** この法律は、平成二十年十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。 suppl-4191-74/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-1/par-1 This Act comes into effect on October 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 附則第三条から第二十二条まで、第二十五条から第三十条まで、第百一条及び第百二条の規定　公布の日から起算して六月を超えない範囲内において政令で定める日 suppl-4191-74/art-1/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-1/par-1/item-1 the provisions of Articles 3 through 22, Articles 25 through 30, Article 101, and Article 102 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第五十四条（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 caption: machine translation, not official suppl-4191-74/art-54 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-54 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-54 **第一項** 施行日前に転換前の法人が発行した短期商工債についての相続税法の規定の適用については、当該短期商工債を同法第四十一条第三項に規定する短期社債等とみなす。 suppl-4191-74/art-54/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-54/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-54/par-1 With regard to the application of the provisions of the Inheritance Tax Act to short-term Shoko Chukin bonds issued by a pre-conversion corporation before the Effective Date, those short-term Shoko Chukin bonds are deemed to be short-term corporate bonds, etc. prescribed in Article 41, paragraph (3) of that Act. machine translation, not official ### 第百条（処分等に関する経過措置） — Transitional Measures Concerning Dispositions and Other Matters caption: machine translation, not official suppl-4191-74/art-100 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-100 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-100 **第一項** この法律の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4191-74/art-100/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-100/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-100/par-1 Dispositions, procedures and other acts carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment (including orders based on it; the same applies hereinafter in this Article), for which there are equivalent provisions in each Act as amended, are deemed, unless otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of each Act as amended. machine translation, not official ### 第百一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4191-74/art-101 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-101 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-101 **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並びに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及びこの附則の規定によりなおその効力を有す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-4191-74/art-101/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-101/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-101/par-1 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; hereinafter the same applies 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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4191-74/art-102 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-102 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-102 **第一項** この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4191-74/art-102/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-102/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-102/par-1 Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4191-74/art-1/par-1/item-1: 第百一条 → 相続税法 附則第百一条 (Supplementary Provisions, Article 101), suppl-4191-74/art-101 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-101 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-101 - suppl-4191-74/art-1/par-1/item-1: 第百二条 → 相続税法 附則第百二条 (Supplementary Provisions, Article 102), suppl-4191-74/art-102 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-102 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-102 - suppl-4191-74/art-100/par-1: この条 → 相続税法 附則第百条 (Supplementary Provisions, Article 100), suppl-4191-74/art-100 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-100 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-100 - suppl-4191-74/art-101/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-74/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-1 - suppl-4191-74/art-101/par-1: この条 → 相続税法 附則第百一条 (Supplementary Provisions, Article 101), suppl-4191-74/art-101 — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-101 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-101 ## Cited by 3 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（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-1/par-1/item-1 - 相続税法 附則第百条第一項（処分等に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-100/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-100/par-1 - 相続税法 附則第百一条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4191-74/art-101/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4191-74/art-101/par-1 --- ## 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-20261011T165043-030, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-031, 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