# 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-5041-4/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-5041-4/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-5041-4/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-5041-4/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1</sup>

**第一項**  この法律は、令和四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-5041-4/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1</sup>
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から五まで**  略
  <sup>suppl-5041-4/art-1/par-1/item-1-to-5 · https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-1-to-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　令和六年一月一日
  <sup>suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-6</sup>
  the following provisions: January 1, 2024;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第五条中相続税法第三十七条第三項の改正規定及び同法第五十条第二項第二号の改正規定
    <sup>suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-6/sub-2</sup>
    the provision in Article 5 amending Article 37, paragraph (3) of the Inheritance Tax Act and the provision amending Article 50, paragraph (2), item (ii) of that Act
    <sup>machine translation, not official</sup>

  **七**  略
  <sup>suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-7</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **八**  第五条中相続税法第五十八条（見出しを含む。）の改正規定並びに附則第十八条及び第八十六条（地方自治法別表第一の改正規定に限る。）の規定　令和六年三月一日又は戸籍法の一部を改正する法律（令和元年法律第十七号）附則第一条第五号に掲げる規定の施行の日のいずれか遅い日
  <sup>suppl-5041-4/art-1/par-1/item-8 · https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-8</sup>
  the provision in Article 5 amending Article 58 of the Inheritance Tax Act (including its heading), and the provisions of Article 18 and Article 86 (limited to the provision amending Appended Table 1 of the Local Autonomy Act) of the Supplementary Provisions: March 1, 2024, or the effective date of the provisions listed in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Family Register Act (Act No. 17 of 2019), whichever is later
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5041-4/art-1/par-1/item-8: 附則第十八条 → 相続税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5041-4/art-18 — https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-18

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 相続税法 附則第十八条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-18/par-1
- 相続税法 附則第九十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-98/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-20261011T165043-039, 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