# 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-4201-23` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4201-23 - 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 平成二〇年四月三〇日法律第二三号 suppl-4201-23 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4201-23/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1 **第一項** この法律は、平成二十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。 suppl-4201-23/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1 This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一から四まで** 略 suppl-4201-23/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1/item-1-to-4 Omitted machine translation, not official **五** 次に掲げる規定　一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日） suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1/item-5 the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008) machine translation, not official **イ及びロ** 略 suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ハ** 第三条の規定及び附則第二十五条の規定 suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1/item-5/sub-2 the provisions of Article 3 and the provisions of Article 25 of the Supplementary Provisions. machine translation, not official ### 第二十五条（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-4201-23/art-25 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-25 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-25 **第一項** 第三条の規定による改正後の相続税法の規定は、附則第一条第五号に定める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。以下この条において同じ。）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、同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。 suppl-4201-23/art-25/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-25/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-25/par-1 The provisions of the Inheritance Tax Act as amended by the provisions of Article 3 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 donor; the same applies hereinafter in this Article) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after the day specified in Article 1, item (v) of the Supplementary Provisions, 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 that day. machine translation, not official ### 第百十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4201-23/art-119 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-119 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-119 **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。 suppl-4201-23/art-119/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-119/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; 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. machine translation, not official ### 第百十九条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008 caption: machine translation, not official suppl-4201-23/art-119-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-119-2 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-119-2 **第一項** この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。 suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-119-2/par-1 Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order. machine translation, not official ### 第百二十条（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-4201-23/art-120 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-120 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-120 **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。 suppl-4201-23/art-120/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-120/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-120/par-1 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. machine translation, not official --- ## Cites - suppl-4201-23/art-1/par-1/item-5/sub-2: 附則第二十五条 → 相続税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4201-23/art-25 — https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-25 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-25 - suppl-4201-23/art-25/par-1: 附則第一条第五号 → 相続税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4201-23/art-1/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1/item-5 - suppl-4201-23/art-25/par-1: この条 → 相続税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4201-23/art-25 — https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-25 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-25 - suppl-4201-23/art-119/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4201-23/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1 - suppl-4201-23/art-119/par-1: この条 → 相続税法 附則第百十九条 (Supplementary Provisions, Article 119), suppl-4201-23/art-119 — https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-119 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-119 ## 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五号ハ（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-1/par-1/item-5/sub-2 - 相続税法 附則第二十五条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-25/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-25/par-1 - 相続税法 附則第百十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4201-23/art-119/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-20261011T165043-031, 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