# 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-4301-7` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4301-7 - 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 平成三〇年三月三一日法律第七号 suppl-4301-7 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4301-7/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1 **第一項** この法律は、平成三十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。 suppl-4301-7/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1 This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一から八まで** 略 suppl-4301-7/art-1/par-1/item-1-to-8 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-1/par-1/item-1-to-8 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1/item-1-to-8 Omitted machine translation, not official **九** 次に掲げる規定　令和三年一月一日 suppl-4301-7/art-1/par-1/item-9 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1/item-9 the following provisions: January 1, 2021; machine translation, not official **イ** 略 suppl-4301-7/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1/item-9/sub-1 Omitted machine translation, not official **ロ** 第四条中相続税法第五十九条第五項の改正規定及び附則第四十三条第四項の規定 suppl-4301-7/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1/item-9/sub-2 in Article 4, the provision amending Article 59, paragraph (5) of the Inheritance Tax Act, and the provisions of Article 43, paragraph (4) of the Supplementary Provisions. machine translation, not official ### 第四十三条（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-4301-7/art-43 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43 **第一項** 第四条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第一条の三及び第一条の四の規定は、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。附則第七十五条第一項を除き、以下同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。同項を除き、以下同じ。）により取得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-4301-7/art-43/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-1 The provisions of Articles 1-3 and 1-4 of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in this Article) apply to inheritance tax or gift 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, except in Article 75, paragraph (1) of the Supplementary Provisions) or by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter, except in that paragraph) 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 **第二項** 施行日から平成三十一年三月三十一日までの間に、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十一条第二項に規定する非居住外国人が新相続税法第一条の四第一項第二号ロに掲げる者に財産の贈与をした場合には、当該非居住外国人は同条第三項第三号に規定する非居住贈与者とみなす。 suppl-4301-7/art-43/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-2 If, during the period from the Effective Date to March 31, 2019, a non-resident foreign national prescribed in Article 31, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) makes a gift of property to a person listed in Article 1-4, paragraph (1), item (ii), (b) of the New Inheritance Tax Act, that non-resident foreign national is deemed to be a nonresident donor prescribed in paragraph (3), item (iii) of that Article. machine translation, not official **第三項** 新相続税法第二十八条第五項から第七項までの規定は、施行日以後に贈与により取得する財産に係る贈与税について適用する。 suppl-4301-7/art-43/par-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-3 The provisions of Article 28, paragraphs (5) through (7) of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after the Effective Date. machine translation, not official **第四項** 新相続税法第五十九条第五項の規定は、令和三年一月一日以後に提出すべき同項に規定する調書について適用し、同日前に提出すべき第四条の規定による改正前の相続税法第五十九条第五項に規定する調書については、なお従前の例による。 suppl-4301-7/art-43/par-4 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-4 The provisions of Article 59, paragraph (5) of the New Inheritance Tax Act apply to reports prescribed in that paragraph that are to be submitted on or after January 1, 2021, and the provisions then in force continue to govern reports prescribed in Article 59, paragraph (5) of the Inheritance Tax Act before the amendment by the provisions of Article 4 that are to be submitted before that date. machine translation, not official **第五項** 新相続税法第六十六条の二第二項第一号に規定する一般社団法人等（以下この項において「一般社団法人等」という。）が施行日前に設立されたものである場合には、同条の規定は、令和三年四月一日以後の当該一般社団法人等の理事である者（当該一般社団法人等の理事でなくなった日から五年を経過していない者を含む。）の死亡に係る相続税について適用する。 suppl-4301-7/art-43/par-5 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-5 In the case where a general incorporated association or similar corporation prescribed in Article 66-2, paragraph (2), item (i) of the New Inheritance Tax Act (referred to as a "general incorporated association or similar corporation" in this paragraph) was established before the Effective Date, the provisions of that Article apply to inheritance tax relating to the death of a person who is a director of that general incorporated association or similar corporation (including a person for whom five years have not elapsed since the day on which the person ceased to be a director of that general incorporated association or similar corporation) on or after April 1, 2021. machine translation, not official **第六項** 前項の場合において、新相続税法第六十六条の二第二項第三号ロの規定の適用については、施行日前の期間は、同号ロの二分の一を超える期間に該当しないものとする。 suppl-4301-7/art-43/par-6 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-6 In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 66-2, paragraph (2), item (iii), (b) of the New Inheritance Tax Act, the period before the Effective Date is not to be regarded as falling under the period exceeding one-half referred to in (b) of that item. machine translation, not official ### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4301-7/art-143 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-143 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-143 **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-4301-7/art-143/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-143/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 ### 第百四十四条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4301-7/art-144 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-144 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-144 **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-4301-7/art-144/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-144/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-144/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-4301-7/art-1/par-1/item-9/sub-2: 附則第四十三条第四項 → 相続税法 附則第四十三条第四項 (Supplementary Provisions, Article 43, paragraph (4)), suppl-4301-7/art-43/par-4 — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-4 - suppl-4301-7/art-43/par-1: この条 → 相続税法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4301-7/art-43 — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43 - suppl-4301-7/art-43/par-1: 第一条の三 → 相続税法 第一条の三 (Article 1-3), art-1-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-3 · https://japanlaw.org/l/325AC0000000073/art-1-3 - suppl-4301-7/art-43/par-1: 第一条の四 → 相続税法 第一条の四 (Article 1-4), art-1-4 — https://japanlaw.org/en/inheritance-tax-act/art-1-4 · https://japanlaw.org/l/325AC0000000073/art-1-4 - suppl-4301-7/art-43/par-2: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十一条第二項 → 相続税法 附則第三十一条第二項 (Supplementary Provisions, Article 31, paragraph (2)), suppl-4291-4/art-31/par-2 — https://japanlaw.org/en/inheritance-tax-act/suppl-4291-4/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4291-4/art-31/par-2 - suppl-4301-7/art-43/par-2: 新相続税法第一条の四第一項第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), art-1-4/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2 - suppl-4301-7/art-43/par-2: 同条第三項第三号 → 相続税法 第一条の四第三項第三号 (Article 1-4, paragraph (3), item (iii)), art-1-4/par-3/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-3/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-3/item-3 - suppl-4301-7/art-43/par-4: 新相続税法第五十九条第五項 → 相続税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5 - suppl-4301-7/art-43/par-5: 新相続税法第六十六条の二第二項第一号 → 相続税法 第六十六条の二第二項第一号 (Article 66-2, paragraph (2), item (i)), art-66-2/par-2/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-1 - suppl-4301-7/art-43/par-5: この項 → 相続税法 附則第四十三条第五項 (Supplementary Provisions, Article 43, paragraph (5)), suppl-4301-7/art-43/par-5 — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-5 - suppl-4301-7/art-43/par-5: 同条 → 相続税法 第六十六条の二 (Article 66-2), art-66-2 — https://japanlaw.org/en/inheritance-tax-act/art-66-2 · https://japanlaw.org/l/325AC0000000073/art-66-2 - suppl-4301-7/art-43/par-6: 前項 → 相続税法 附則第四十三条第五項 (Supplementary Provisions, Article 43, paragraph (5)), suppl-4301-7/art-43/par-5 — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-5 - suppl-4301-7/art-43/par-6: 新相続税法第六十六条の二第二項第三号 → 相続税法 第六十六条の二第二項第三号 (Article 66-2, paragraph (2), item (iii)), art-66-2/par-2/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-3 - suppl-4301-7/art-143/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4301-7/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1 - suppl-4301-7/art-143/par-1: この条 → 相続税法 附則第百四十三条 (Supplementary Provisions, Article 143), suppl-4301-7/art-143 — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-143 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-143 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 相続税法 附則第一条第一項第九号ロ（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-1/par-1/item-9/sub-2 - 相続税法 附則第四十三条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-1 - 相続税法 附則第四十三条第五項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-5 - 相続税法 附則第四十三条第六項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-43/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-43/par-6 - 相続税法 附則第百四十三条第一項（罰則に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4301-7/art-143/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-20261011T165043-036, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-037, 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