# 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-5031-11` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-5031-11 - 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 令和三年三月三一日法律第一一号 suppl-5031-11 · https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5031-11/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-1 **第一項** この法律は、令和三年四月一日から施行する。 suppl-5031-11/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-1/par-1 This Act comes into effect on April 1, 2021. machine translation, not official ### 第十一条（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 caption: machine translation, not official suppl-5031-11/art-11 · https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-11 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-11 **第一項** 第三条の規定による改正後の相続税法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。以下この項において同じ。）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。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-5031-11/art-11/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-11/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-11/par-1 The provisions of Articles 1-3 and 1-4 of the Inheritance Tax Act as amended by the provisions of Article 3 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 in this paragraph) or 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 the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before the Effective Date. machine translation, not official **第二項** 施行日前に第三条の規定による改正前の相続税法第二十八条第五項に規定する短期非居住贈与者から贈与により財産を取得した者に係る同条第一項の規定による贈与税の申告書の提出については、なお従前の例による。 suppl-5031-11/art-11/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-11/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-11/par-2 With regard to the filing of a gift tax return under Article 28, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 3, by a person who, before the Effective Date, acquired property by gift from a short-term nonresident donor prescribed in paragraph (5) of that Article, the provisions then in force continue to govern. machine translation, not official ### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5031-11/art-131 · https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-131 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-131 **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。 suppl-5031-11/art-131/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-131/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; 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. machine translation, not official ### 第百三十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5031-11/art-132 · https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-132 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-132 **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-5031-11/art-132/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-132/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-132/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-5031-11/art-11/par-1: 相続税法第一条の三 → 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-5031-11/art-11/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-5031-11/art-11/par-1: この項 → 相続税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-5031-11/art-11/par-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-11/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-11/par-1 - suppl-5031-11/art-131/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5031-11/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-1 - suppl-5031-11/art-131/par-1: この条 → 相続税法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-5031-11/art-131 — https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-131 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-131 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 相続税法 附則第十一条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-11/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-11/par-1 - 相続税法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5031-11/art-131/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-20261011T165043-039, 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