# 相続税法 / Inheritance Tax Act — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（相続税法の一部改正に伴う経過措置） — address `suppl-5041-4/art-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-18 - 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. --- ### 第十八条（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-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 **第一項** 第五条の規定による改正後の相続税法第五十八条第一項の規定は、附則第一条第八号に定める日以後に法務大臣が同項に規定する届書等情報の提供を受ける場合について適用し、同日前に第五条の規定による改正前の相続税法第五十八条第一項の市町村長その他戸籍に関する事務をつかさどる者が同項の死亡又は失踪に関する届書を受理した場合については、なお従前の例による。 suppl-5041-4/art-18/par-1 · 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 The provisions of Article 58, paragraph (1) of the Inheritance Tax Act as amended by the provisions of Article 5 apply to the case where the Minister of Justice receives the provision of the notification information, etc. prescribed in that paragraph on or after the day specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern the case where, before that day, the mayor of a municipality or any other person in charge of affairs relating to family registers referred to in Article 58, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 5 has accepted a notification of death or disappearance referred to in that paragraph. machine translation, not official --- ## Cites - suppl-5041-4/art-18/par-1: 相続税法第五十八条第一項 → 相続税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-58/par-1 · https://japanlaw.org/l/325AC0000000073/art-58/par-1 - suppl-5041-4/art-18/par-1: 附則第一条第八号 → 相続税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 相続税法 附則第一条第一項第八号（施行期日） — 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 --- ## 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