# 相続税法 / Inheritance Tax Act — 第三十条 (Supplementary Provisions, Article 30) - 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: 第三十条 (Supplementary Provisions, Article 30)（相続税又は贈与税に関する調査等の当該職員の質問検査等に関する経過措置） — address `suppl-4231-114/art-30` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4231-114/art-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-30 - 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. --- ### 第三十条（相続税又は贈与税に関する調査等の当該職員の質問検査等に関する経過措置） — Transitional Measures Concerning Questions, Inspections, etc. by the Relevant Officials in Investigations, etc. Relating to Inheritance Tax or Gift Tax caption: machine translation, not official suppl-4231-114/art-30 · https://japanlaw.org/en/inheritance-tax-act/suppl-4231-114/art-30 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-30 **第一項** 平成二十四年十二月三十一日以前に旧相続税法第六十条第一項又は第二項の規定により同条第一項各号に掲げる者又は同条第二項の公証人に対して行った質問、検査又は閲覧の要求（同日後引き続き行われる調査又は徴収（同日以前に同条第一項第一号又は第二号に掲げる者に対して当該調査又は徴収に係る同項の規定による質問又は検査を行っていたものに限る。）に係るものを含む。）については、なお従前の例による。 suppl-4231-114/art-30/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4231-114/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-30/par-1 The provisions then in force continue to govern questions, inspections or requests to view that were made on or before December 31, 2012 pursuant to Article 60, paragraph (1) or (2) of the Former Inheritance Tax Act to the persons listed in the items of paragraph (1) of that Article or to the notary public prescribed in paragraph (2) of that Article (including those relating to an investigation or collection that continues to be conducted after that date (limited to an investigation or collection for which, on or before that date, questions or inspections under paragraph (1) of that Article relating to that investigation or collection had been made of a person listed in item (i) or (ii) of that paragraph)). machine translation, not official ## Cited by 2 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-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-1/par-1/item-5/sub-2 - 相続税法 附則第二十七条第一項（配偶者に対する相続税額の軽減等に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4231-114/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-27/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-20261011T165043-033, 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