# 相続税法 / Inheritance Tax Act — 第一条 (Supplementary Provisions, Article 1)

- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4311-6/art-1`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1</sup>

**第一項**  この法律は、平成三十一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-4311-6/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1</sup>
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4311-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和元年七月一日
  <sup>suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-3</sup>
  the following provisions: July 1, 2019;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条の規定（同条中相続税法第十九条の三第一項並びに第二十一条の九第一項及び第四項の改正規定並びに同法第二十三条の次に一条を加える改正規定を除く。）及び附則第二十三条第四項の規定
    <sup>suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 3 (excluding the provisions in that Article amending Article 19-3, paragraph (1) and Article 21-9, paragraphs (1) and (4) of the Inheritance Tax Act, and the provision adding one Article after Article 23 of that Act), and the provisions of Article 23, paragraph (4) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四から六まで**  略
  <sup>suppl-4311-6/art-1/par-1/item-4-to-6 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-4-to-6 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-4-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和二年四月一日
  <sup>suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-7</sup>
  the following provisions: April 1, 2020;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条中相続税法第二十三条の次に一条を加える改正規定
    <sup>suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-7/sub-2</sup>
    in Article 3, the provision adding one Article after Article 23 of the Inheritance Tax Act;
    <sup>machine translation, not official</sup>

  **八から十まで**  略
  <sup>suppl-4311-6/art-1/par-1/item-8-to-10 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-8-to-10 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-8-to-10</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十一**  次に掲げる規定　令和四年四月一日
  <sup>suppl-4311-6/art-1/par-1/item-11 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-11</sup>
  the following provisions: April 1, 2022;
  <sup>machine translation, not official</sup>

    **イ**  第三条中相続税法第十九条の三第一項並びに第二十一条の九第一項及び第四項の改正規定並びに附則第二十三条第一項から第三項までの規定
    <sup>suppl-4311-6/art-1/par-1/item-11/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-1/par-1/item-11/sub-1</sup>
    the provisions in Article 3 amending Article 19-3, paragraph (1) and Article 21-9, paragraphs (1) and (4) of the Inheritance Tax Act, and the provisions of Article 23, paragraphs (1) through (3) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4311-6/art-1/par-1/item-3/sub-2: 附則第二十三条第四項 → 相続税法 附則第二十三条第四項 (Supplementary Provisions, Article 23, paragraph (4)), suppl-4311-6/art-23/par-4 — https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-23/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-23/par-4
- suppl-4311-6/art-1/par-1/item-11/sub-1: 附則第二十三条第一項から第三項まで → 相続税法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-4311-6/art-23/par-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-23/par-1
- suppl-4311-6/art-1/par-1/item-11/sub-1: 附則第二十三条第一項から第三項まで → 相続税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4311-6/art-23/par-2 — https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-23/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-23/par-2
- suppl-4311-6/art-1/par-1/item-11/sub-1: 附則第二十三条第一項から第三項まで → 相続税法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-4311-6/art-23/par-3 — https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-23/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-23/par-3

## Cited by

1 provision cites this one. No official source publishes this direction.

- 相続税法 附則第百十五条第一項（罰則に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4311-6/art-115/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-20261011T165043-037, 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