# 相続税法 / Inheritance Tax Act — 第十七条 (Supplementary Provisions, Article 17)
- 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: 第十七条 (Supplementary Provisions, Article 17)（相続時精算課税に係る贈与税額の還付に関する経過措置） — address `suppl-4231-82/art-17`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82/art-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17
- 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.
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### 第十七条（相続時精算課税に係る贈与税額の還付に関する経過措置） — Transitional Measures on Refund of the Amount of Gift Tax Relating to Settlement Taxation at Inheritance
caption: machine translation, not official
suppl-4231-82/art-17 · https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82/art-17 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17
**第一項** 第三条の規定による改正後の相続税法（以下附則第二十条までにおいて「新相続税法」という。）第三十三条の二第七項の規定は、平成二十四年一月一日以後に支払決定又は充当をする同項の規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
suppl-4231-82/art-17/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82/art-17/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17/par-1
The provisions of Article 33-2, paragraph (7) of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter through Article 20 of the Supplementary Provisions referred to as the "New Inheritance Tax Act") apply to interest on a refund relating to a refund under that paragraph for which a decision on payment or appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on a refund that corresponds to a period before that date.
machine translation, not official
**第二項** 平成二十三年十二月三十一日以前に支払決定又は充当をした第三条の規定による改正前の相続税法（以下附則第二十条までにおいて「旧相続税法」という。）第三十三条の二第六項の規定による還付金に係る還付加算金については、なお従前の例による。
suppl-4231-82/art-17/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82/art-17/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17/par-2
The provisions then in force continue to govern interest on a refund relating to a refund under Article 33-2, paragraph (6) of the Inheritance Tax Act before amendment by the provisions of Article 3 (hereinafter through Article 20 of the Supplementary Provisions referred to as the "Former Inheritance Tax Act") for which a decision on payment or appropriation was made on or before December 31, 2011.
machine translation, not official
**第三項** 施行日から平成二十三年十二月三十一日までの間における旧相続税法第三十三条の二の規定の適用については、同条第四項中「決定が」とあるのは、「決定（国税通則法第二十五条（決定）の規定による決定をいう。以下この項及び第六項において同じ。）が」とする。
suppl-4231-82/art-17/par-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82/art-17/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17/par-3
With regard to the application of Article 33-2 of the Former Inheritance Tax Act during the period from the Effective Date through December 31, 2011, the term "determination" in paragraph (4) of that Article is deemed to be replaced with "determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes; the same applies hereinafter in this paragraph and paragraph (6))".
machine translation, not official
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## Cites
- suppl-4231-82/art-17/par-1: 附則第二十条 → 相続税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4231-82/art-20 — https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82/art-20 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20
- suppl-4231-82/art-17/par-2: 附則第二十条 → 相続税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4231-82/art-20 — https://japanlaw.org/en/inheritance-tax-act/suppl-4231-82/art-20 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20
- suppl-4231-82/art-17/par-3: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
## Cited by
1 provision cites 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-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-3/sub-2
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## 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-20261011T165043-032, translated 2026-10-11
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-002, 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