# 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-5021-8`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-5021-8
- 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 令和二年三月三一日法律第八号
<sup>suppl-5021-8 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1</sup>

**第一項**  この法律は、令和二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-5021-8/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1/par-1</sup>
This Act comes into effect on April 1, 2020; 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>

  **一から四まで**  略
  <sup>suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和四年四月一日
  <sup>suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1/par-1/item-5</sup>
  the following provisions: April 1, 2022;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第五条中相続税法第六十四条第五項の改正規定
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 5 amending Article 64, paragraph (5) of the Inheritance Tax Act.
    <sup>machine translation, not official</sup>

### 第四十一条（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-5021-8/art-41 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-41 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-41</sup>

**第一項**  第五条の規定による改正後の相続税法第三十六条第三項の規定は、施行日以後に同条第一項第三号に定める日が到来する贈与税について適用する。
<sup>suppl-5021-8/art-41/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-41/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-41/par-1</sup>
Article 36, paragraph (3) of the Inheritance Tax Act as amended by the provisions of Article 5 applies to gift tax for which the day specified in paragraph (1), item (iii) of that Article arrives on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第百七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-171 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-171 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-171</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並びに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及びこの附則の規定によりなおその効力を有す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-5021-8/art-171/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-171/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; hereinafter the same applies 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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百七十二条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-172 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-172 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-172</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-5021-8/art-172/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-172/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-172/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-5021-8/art-41/par-1: 相続税法第三十六条第三項 → 相続税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-37/par-3 · https://japanlaw.org/l/325AC0000000073/art-37/par-3
- suppl-5021-8/art-41/par-1: 同条第一項第三号 → 相続税法 第三十七条第一項第三号 (Article 37, paragraph (1), item (iii)), art-37/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-37/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-37/par-1/item-3
- suppl-5021-8/art-171/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5021-8/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-1
- suppl-5021-8/art-171/par-1: この条 → 相続税法 附則第百七十一条 (Supplementary Provisions, Article 171), suppl-5021-8/art-171 — https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-171 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-171

## Cited by

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

- 相続税法 附則第百七十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-171/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-20261011T165043-038, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-039, 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