# 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-4221-51` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4221-51 - 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 平成二二年一一月一九日法律第五一号 suppl-4221-51 · https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4221-51/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-1 **第一項** この法律は、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から施行する。 suppl-4221-51/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第二条（経過措置） — Transitional Measures caption: machine translation, not official suppl-4221-51/art-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2 **第一項** suppl-4221-51/art-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-1 **第六項** この法律の施行前にした行為及び前各項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-4221-51/art-2/par-6 · https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-2/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-6 The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions remain in force pursuant to the provisions of the preceding paragraphs. machine translation, not official **第七項** 前各項に定めるもののほか、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-4221-51/art-2/par-7 · https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-2/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-7 Beyond what is provided for in the preceding paragraphs, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4221-51/art-2/par-6: 前各項 → 相続税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4221-51/art-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-1 - suppl-4221-51/art-2/par-7: 前各項 → 相続税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4221-51/art-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-1 - suppl-4221-51/art-2/par-7: 前各項 → 相続税法 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4221-51/art-2/par-6 — https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-2/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-6 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 相続税法 附則第二条第六項（経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-2/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-6 - 相続税法 附則第二条第七項（経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4221-51/art-2/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-4221-51/art-2/par-7 --- ## 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-20261011T162312-040, 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