# 相続税法 / Inheritance Tax Act — 第五十八条 (Supplementary Provisions, Article 58) - 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: 第五十八条 (Supplementary Provisions, Article 58)（延納又は物納の手続に関する経過措置） — address `suppl-4241-16/art-58` - 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/art-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-58 - 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 ## Cited by 1 provision cites 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 --- ## 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