# 相続税法 / Inheritance Tax Act — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（同族会社等の行為又は計算の否認等に関する経過措置） — address `suppl-4221-6/art-33` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-33 - 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. --- ### 第三十三条（同族会社等の行為又は計算の否認等に関する経過措置） — Transitional Measures Concerning the Negation of Actions or Calculations by a Family Company or Similar Corporation caption: machine translation, not official suppl-4221-6/art-33 · https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6/art-33 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-33 **第一項** 新相続税法第六十四条第四項の規定は、平成二十二年十月一日以後に同項に規定する合併等（同項に規定する現物分配のうち、残余財産の分配にあっては同日以後の解散によるものに限る。）が行われる場合について適用し、同日前に旧相続税法第六十四条第四項に規定する合併等が行われた場合については、なお従前の例による。 suppl-4221-6/art-33/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6/art-33/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-33/par-1 The provisions of Article 64, paragraph (4) of the New Inheritance Tax Act apply to the case where, on or after October 1, 2010, a merger, etc. prescribed in that paragraph (limited, as for the distribution of residual assets among the distributions in kind prescribed in that paragraph, to one resulting from a dissolution on or after that date) is carried out, and the provisions then in force continue to govern the case where a merger, etc. prescribed in Article 64, paragraph (4) of the Former Inheritance Tax Act was carried out before that date. machine translation, not official ## 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三号ハ（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-3/sub-2 - 相続税法 附則第三十条第一項（相続税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-30/par-1 - 相続税法 附則第三十一条第一項（障害者控除に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4221-6/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-31/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-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