# 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-4241-16` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4241-16 - 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 平成二四年三月三一日法律第一六号 suppl-4241-16 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4241-16/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-1 **第一項** この法律は、平成二十四年四月一日から施行する。 suppl-4241-16/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-1/par-1 This Act comes into effect on April 1, 2012. machine translation, not official ### 第五十七条（相続税の連帯納付義務等に関する経過措置） — Transitional Measures Concerning Joint and Several Liability for Payment of Inheritance Tax, etc. caption: machine translation, not official suppl-4241-16/art-57 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-57 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57 **第一項** 第四条の規定による改正後の相続税法（以下この条及び次条において「新相続税法」という。）第三十四条の規定は、施行日以後に同条第一項に規定する申告書の提出期限（延納若しくは物納の許可の申請の却下若しくは取下げ又は延納若しくは物納の許可の取消しがあった場合には、その却下に係る書面が発せられた日若しくは取下げがあった日又は取消しに係る書面が発せられた日）又は分納税額の納期限（次項において「申告期限等」と総称する。）が到来する相続税について適用する。 suppl-4241-16/art-57/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-57/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57/par-1 The provisions of Article 34 of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in this Article and the following Article) apply to inheritance tax for which the deadline for filing a return prescribed in paragraph (1) of that Article (where there has been a dismissal or withdrawal of an application to defer payment or an application for payment in kind, or a revocation of permission to defer payment or permission for payment in kind, the day on which the document relating to the dismissal was issued, the day on which the withdrawal was made, or the day on which the document relating to the revocation was issued) or the due date for payment of an installment payment (collectively referred to as the "return due date, etc." in the following paragraph) arrives on or after the Effective Date. machine translation, not official **第二項** 新相続税法第三十四条第一項の規定は、施行日前に申告期限等が到来した相続税で施行日において未納となっているものについて準用する。この場合において、同項第一号中「規定による通知」とあるのは、「規定による通知（平成二十三年六月三十日前にあつては、同法第三十七条（督促）の規定による督促に係る督促状）」と読み替えるものとする。 suppl-4241-16/art-57/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-57/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57/par-2 The provisions of Article 34, paragraph (1) of the New Inheritance Tax Act apply mutatis mutandis to inheritance tax for which the return due date, etc. arrived before the Effective Date and that remains unpaid as of the Effective Date. In this case, the phrase "the notice under the provisions of paragraph (6)" in item (i) of that paragraph is deemed to be replaced with "the notice under the provisions of paragraph (6) (before June 30, 2011, the written demand relating to the demand under the provisions of Article 37 (Demand) of the Act on General Rules for National Taxes)". machine translation, not official ### 第五十八条（延納又は物納の手続に関する経過措置） — Transitional Measures Concerning Procedures for Deferment of Payment or Payment in Kind caption: machine translation, not official suppl-4241-16/art-58 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-58 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-58 **第一項** 新相続税法第三十九条、第四十二条、第五十一条、第五十二条及び第五十三条の規定は、施行日以後に相続若しくは遺贈又は贈与により取得をする財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得を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-4241-16/art-58/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-58/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-58/par-1 The provisions of Articles 39, 42, 51, 52 and 53 of the New Inheritance Tax Act apply to inheritance tax or gift tax on property to be acquired by inheritance or bequest, or by gift, on or after the Effective Date, 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 the Effective Date. machine translation, not official ### 第七十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4241-16/art-79 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-79 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-79 **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-4241-16/art-79/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-79/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-79/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 ### 第八十条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4241-16/art-80 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-80 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-80 **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-4241-16/art-80/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-80/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-80/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-4241-16/art-57/par-1: この条 → 相続税法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4241-16/art-57 — https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-57 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57 - suppl-4241-16/art-57/par-1: 次条 → 相続税法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4241-16/art-58 — https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-58 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-58 - suppl-4241-16/art-57/par-1: 次項 → 相続税法 附則第五十七条第二項 (Supplementary Provisions, Article 57, paragraph (2)), suppl-4241-16/art-57/par-2 — https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-57/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57/par-2 - suppl-4241-16/art-79/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4241-16/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-1 - suppl-4241-16/art-79/par-1: この条 → 相続税法 附則第七十九条 (Supplementary Provisions, Article 79), suppl-4241-16/art-79 — https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-79 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-79 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 相続税法 附則第五十七条第一項（相続税の連帯納付義務等に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-57/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57/par-1 - 相続税法 附則第七十九条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4241-16/art-79/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-79/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 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-034, 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