# 相続税法 / Inheritance Tax Act — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（相続税法の一部改正に伴う経過措置の原則） — address `suppl-4251-5/art-10` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-10 - 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. --- ### 第十条（相続税法の一部改正に伴う経過措置の原則） — General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act caption: machine translation, not official suppl-4251-5/art-10 · https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5/art-10 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-10 **第一項** 第三条の規定による改正後の相続税法（以下附則第十四条までにおいて「新相続税法」という。）の相続税に関する規定は、この附則に別段の定めがあるものを除き、平成二十七年一月一日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。 suppl-4251-5/art-10/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5/art-10/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-10/par-1 The provisions concerning inheritance tax in the Inheritance Tax Act as amended by the provisions of Article 3 (referred to as the "New Inheritance Tax Act" through Article 14 of the Supplementary Provisions) apply, except as otherwise provided in these Supplementary Provisions, to inheritance tax on property to be acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after January 1, 2015, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date. machine translation, not official **第二項** 新相続税法の贈与税に関する規定は、この附則に別段の定めがあるものを除き、平成二十七年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。 suppl-4251-5/art-10/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5/art-10/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-10/par-2 The provisions concerning gift tax in the New Inheritance Tax Act apply, except as otherwise provided in these Supplementary Provisions, to gift tax on property to be acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after January 1, 2015, and the provisions then in force continue to govern gift tax on property acquired by gift before that date. machine translation, not official --- ## Cites - suppl-4251-5/art-10/par-1: 附則第十四条 → 相続税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4251-5/art-14 — https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5/art-14 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-14 ## 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五号ロ（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4251-5/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1/item-5/sub-2 --- ## 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-20261011T165043-034, 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