# 相続税法 / Inheritance Tax Act — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（相続税法の一部改正に伴う経過措置） — address `suppl-4271-9/art-34` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34 - 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. --- ### 第三十四条（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 caption: machine translation, not official suppl-4271-9/art-34 · https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-34 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34 **第一項** 第三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。）第一条の三第二項の規定は、平成二十七年七月一日以後に同項第一号の個人、同項第二号に規定する受贈者又は同項第三号に規定する相続人から相続又は遺贈（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する。 suppl-4271-9/art-34/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-1 The provisions of Article 1-3, paragraph (2) of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax Act" in this Article) apply to inheritance tax on property 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 July 1, 2015 from an individual referred to in item (i) of that paragraph, a donee prescribed in item (ii) of that paragraph, or an heir prescribed in item (iii) of that paragraph. machine translation, not official **第二項** 新相続税法第一条の四第二項の規定は、平成二十七年七月一日以後に同項第一号の個人、同項第二号に規定する受贈者又は同項第三号の相続人から贈与（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する。 suppl-4271-9/art-34/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-34/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-2 The provisions of Article 1-4, paragraph (2) of the New Inheritance Tax Act apply to gift tax on property 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 July 1, 2015 from an individual referred to in item (i) of that paragraph, a donee prescribed in item (ii) of that paragraph, or an heir referred to in item (iii) of that paragraph. machine translation, not official **第三項** 新相続税法第十四条第三項及び第三十二条第一項の規定は、平成二十七年七月一日以後に相続又は遺贈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-4271-9/art-34/par-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-34/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-3 The provisions of Article 14, paragraph (3) and Article 32, paragraph (1) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after July 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 **第四項** 新相続税法第五十九条第二項の規定は、新相続税法第十条第一項第五号に規定する保険会社等の新相続税法第五十九条第一項に規定する営業所等が新相続税法第三条第一項第一号に規定する生命保険契約又は同号に規定する損害保険契約の契約者が死亡したことに伴い契約者の変更の手続を行うことにより、平成三十年一月一日以後に当該変更の効力が生ずる場合について適用する。 suppl-4271-9/art-34/par-4 · https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-34/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-4 The provisions of Article 59, paragraph (2) of the New Inheritance Tax Act apply to the case where, as a result of the business office or similar place prescribed in Article 59, paragraph (1) of the New Inheritance Tax Act of an insurance company, etc. prescribed in Article 10, paragraph (1), item (v) of the New Inheritance Tax Act carrying out the procedure for changing the policyholder upon the death of the policyholder of a life insurance contract prescribed in Article 3, paragraph (1), item (i) of the New Inheritance Tax Act or a non-life insurance contract prescribed in that item, that change takes effect on or after January 1, 2018. machine translation, not official --- ## Cites - suppl-4271-9/art-34/par-1: この条 → 相続税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4271-9/art-34 — https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-34 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34 - suppl-4271-9/art-34/par-1: 第一条の三第二項 → 相続税法 第一条の三第二項 (Article 1-3, paragraph (2)), art-1-3/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2 - suppl-4271-9/art-34/par-1: 同項第一号 → 相続税法 第一条の三第二項第一号 (Article 1-3, paragraph (2), item (i)), art-1-3/par-2/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2/item-1 - suppl-4271-9/art-34/par-1: 同項第二号 → 相続税法 第一条の三第二項第二号 (Article 1-3, paragraph (2), item (ii)), art-1-3/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2/item-2 - suppl-4271-9/art-34/par-1: 同項第三号 → 相続税法 第一条の三第二項第三号 (Article 1-3, paragraph (2), item (iii)), art-1-3/par-2/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2/item-3 - suppl-4271-9/art-34/par-2: 新相続税法第一条の四第二項 → 相続税法 第一条の四第二項 (Article 1-4, paragraph (2)), art-1-4/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2 - suppl-4271-9/art-34/par-2: 同項第一号 → 相続税法 第一条の四第二項第一号 (Article 1-4, paragraph (2), item (i)), art-1-4/par-2/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2/item-1 - suppl-4271-9/art-34/par-2: 同項第二号 → 相続税法 第一条の四第二項第二号 (Article 1-4, paragraph (2), item (ii)), art-1-4/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2/item-2 - suppl-4271-9/art-34/par-2: 同項第三号 → 相続税法 第一条の四第二項第三号 (Article 1-4, paragraph (2), item (iii)), art-1-4/par-2/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2/item-3 - suppl-4271-9/art-34/par-3: 新相続税法第十四条第三項 → 相続税法 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-14/par-3 · https://japanlaw.org/l/325AC0000000073/art-14/par-3 - suppl-4271-9/art-34/par-3: 第三十二条第一項 → 相続税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1 - suppl-4271-9/art-34/par-4: 新相続税法第五十九条第二項 → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2 - suppl-4271-9/art-34/par-4: 新相続税法第十条第一項第五号 → 相続税法 第十条第一項第五号 (Article 10, paragraph (1), item (v)), art-10/par-1/item-5 — https://japanlaw.org/en/inheritance-tax-act/art-10/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-5 - suppl-4271-9/art-34/par-4: 新相続税法第五十九条第一項 → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1 - suppl-4271-9/art-34/par-4: 新相続税法第三条第一項第一号 → 相続税法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1 ## 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二号ロ（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-2/sub-2 - 相続税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-8 - 相続税法 附則第三十四条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4271-9/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/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-20261011T162312-045, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261012T191137-001, translated 2026-10-13 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11