# 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-4261-10`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4261-10
- 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.

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## 附　則 平成二六年三月三一日法律第一〇号
<sup>suppl-4261-10 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1</sup>

**第一項**  この法律は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4261-10/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1</sup>
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4261-10/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十七年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1/item-3</sup>
  the following provisions: April 1, 2015;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第五条中相続税法第三十八条第四項ただし書の改正規定及び附則第三十七条第一項の規定
    <sup>suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 5 amending the proviso to Article 38, paragraph (4) of the Inheritance Tax Act and the provisions of Article 37, paragraph (1) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第三十七条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-37 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-37 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37</sup>

**第一項**  第五条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第三十八条第四項の規定は、平成二十七年四月一日以後に提出される新相続税法第三十九条第一項の申請書に係る延納の許可について適用し、同日前に提出された第五条の規定による改正前の相続税法第三十九条第一項の申請書に係る延納の許可については、なお従前の例による。
<sup>suppl-4261-10/art-37/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37/par-1</sup>
The provisions of Article 38, paragraph (4) of the Inheritance Tax Act as amended by the provisions of Article 5 (referred to as the "New Inheritance Tax Act" in this Article) apply to permission to defer payment relating to a written application under Article 39, paragraph (1) of the New Inheritance Tax Act that is submitted on or after April 1, 2015, and the provisions then in force continue to govern permission to defer payment relating to a written application under Article 39, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 5 that was submitted before that day.
<sup>machine translation, not official</sup>

**第二項**  新相続税法第五十九条第六項の規定は、施行日以後に提供する同条第四項に規定する調書の同項に規定する記載事項について適用する。
<sup>suppl-4261-10/art-37/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-37/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37/par-2</sup>
The provisions of Article 59, paragraph (6) of the New Inheritance Tax Act apply to the matters to be stated, prescribed in paragraph (4) of that Article, in a statement prescribed in that paragraph that is provided on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第百六十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-164 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-164 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-164</sup>

**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。
<sup>suppl-4261-10/art-164/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-164/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第百六十五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-165 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-165 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-165</sup>

**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。
<sup>suppl-4261-10/art-165/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-165/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-165/par-1</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4261-10/art-1/par-1/item-3/sub-2: 附則第三十七条第一項 → 相続税法 附則第三十七条第一項 (Supplementary Provisions, Article 37, paragraph (1)), suppl-4261-10/art-37/par-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37/par-1
- suppl-4261-10/art-37/par-1: この条 → 相続税法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4261-10/art-37 — https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-37 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37
- suppl-4261-10/art-164/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4261-10/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1
- suppl-4261-10/art-164/par-1: この条 → 相続税法 附則第百六十四条 (Supplementary Provisions, Article 164), suppl-4261-10/art-164 — https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-164 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-164

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 相続税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1/item-3/sub-2
- 相続税法 附則第三十七条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37/par-1
- 相続税法 附則第百六十四条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-164/par-1

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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-20261011T165043-035, 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