# 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-5051-3`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-5051-3
- 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 令和五年三月三一日法律第三号
<sup>suppl-5051-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1</sup>

**第一項**  この法律は、令和五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-5051-3/art-1/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1</sup>
This Act comes into effect on April 1, 2023; 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>

  **一及び二**  略
  <sup>suppl-5051-3/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和六年一月一日
  <sup>suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2024;
  <sup>machine translation, not official</sup>

    **イ**  第四条の規定（同条中相続税法第三十五条第五項ただし書の改正規定、同法第三十七条を削る改正規定、同法第三十六条の改正規定（同条第三項中「第六十六条第七項」を「第六十六条第八項」に改める部分を除く。）、同法第五章中同条を第三十七条とし、第三十五条の次に一条を加える改正規定及び同法第五十九条の改正規定を除く。）及び附則第十九条（第三項、第七項、第十項、第十二項及び第十五項を除く。）の規定
    <sup>suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-3/sub-1</sup>
    the provisions of Article 4 (excluding, in that Article, the provisions amending the proviso to Article 35, paragraph (5) of the Inheritance Tax Act, the provisions deleting Article 37 of that Act, the provisions amending Article 36 of that Act (excluding the part that replaces "Article 66, paragraph (7)" in paragraph (3) of that Article with "Article 66, paragraph (8)"), the provisions that, in Chapter V of that Act, change that Article to Article 37 and add one Article after Article 35, and the provisions amending Article 59 of that Act) and the provisions of Article 19 of the Supplementary Provisions (excluding paragraphs (3), (7), (10), (12) and (15));
    <sup>machine translation, not official</sup>

  **四から七まで**  略
  <sup>suppl-5051-3/art-1/par-1/item-4-to-7 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-4-to-7 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-4-to-7</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　令和九年一月一日
  <sup>suppl-5051-3/art-1/par-1/item-8 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-8</sup>
  the following provisions: January 1, 2027;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-5051-3/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-8/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  附則第十九条第三項、第十項及び第十五項の規定
    <sup>suppl-5051-3/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-8/sub-2</sup>
    the provisions of Article 19, paragraphs (3), (10) and (15) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第十九条（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-5051-3/art-19 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19</sup>

**第一項**  第四条の規定による改正後の相続税法（以下「新相続税法」という。）第十九条第一項、第二十一条の十五第一項及び第二項並びに第二十一条の十六第二項及び第三項の規定は、令和六年一月一日以後に贈与（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について適用し、同日前に贈与により取得した財産に係る相続税については、なお従前の例による。
<sup>suppl-5051-3/art-19/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-1</sup>
The provisions of Article 19, paragraph (1), Article 21-15, paragraphs (1) and (2), and Article 21-16, paragraphs (2) and (3) of the Inheritance Tax Act as amended by the provisions of Article 4 (hereinafter referred to as the "New Inheritance Tax Act") apply to inheritance tax on property acquired 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 January 1, 2024, and the provisions then in force continue to govern inheritance tax on property acquired by gift before that date.
<sup>machine translation, not official</sup>

**第二項**  令和六年一月一日から令和八年十二月三十一日までの間に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与及び当該相続に係る被相続人からの贈与により取得した財産で相続税法第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。以下この条において同じ。）により財産を取得する者については、前項の規定にかかわらず、新相続税法第十九条第一項の規定を適用する。この場合において、同項中「七年」とあるのは、「三年」とする。
<sup>suppl-5051-3/art-19/par-2 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-2</sup>
With regard to a person who acquires property by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift, and a gift relating to property acquired by gift from the decedent of that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act; the same applies hereinafter in this Article) during the period from January 1, 2024 to December 31, 2026, the provisions of Article 19, paragraph (1) of the New Inheritance Tax Act apply, notwithstanding the preceding paragraph. In this case, the phrase "seven years" in that paragraph is deemed to be replaced with "three years".
<sup>machine translation, not official</sup>

**第四項**  新相続税法第二十一条の十一の二の規定は、令和六年一月一日以後に贈与により取得する財産に係る贈与税について適用する。
<sup>suppl-5051-3/art-19/par-4 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-4</sup>
The provisions of Article 21-11-2 of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after January 1, 2024.
<sup>machine translation, not official</sup>

**第五項**  新相続税法第二十一条の十二第一項及び第二十一条の十三の規定は、令和六年一月一日以後に贈与により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
<sup>suppl-5051-3/art-19/par-5 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-5</sup>
The provisions of Article 21-12, paragraph (1) and Article 21-13 of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
<sup>machine translation, not official</sup>

**第六項**  新相続税法第二十八条第一項及び第二項（第二号に係る部分に限る。）の規定は、令和六年一月一日以後に贈与により財産を取得する者が提出する贈与税の申告書について適用し、同日前に贈与により財産を取得した者が提出する贈与税の申告書については、なお従前の例による。
<sup>suppl-5051-3/art-19/par-6 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-6</sup>
The provisions of Article 28, paragraphs (1) and (2) (limited to the part pertaining to item (ii)) of the New Inheritance Tax Act apply to gift tax returns filed by a person who acquires property by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax returns filed by a person who acquired property by gift before that date.
<sup>machine translation, not official</sup>

**第七項**  新相続税法第三十六条の規定は、施行日以後に相続税法第二十七条の規定による申告書の提出期限が到来する相続税について適用する。
<sup>suppl-5051-3/art-19/par-7 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-7</sup>
The provisions of Article 36 of the New Inheritance Tax Act apply to inheritance tax for which the deadline for filing a return under the provisions of Article 27 of the Inheritance Tax Act arrives on or after the Effective Date.
<sup>machine translation, not official</sup>

**第八項**  新相続税法第四十九条の規定は、令和六年一月一日以後に相続又は遺贈により財産を取得する者がする同条の規定による開示の請求について適用し、同日前に相続又は遺贈により財産を取得した者がする第四条の規定による改正前の相続税法第四十九条の規定による開示の請求については、なお従前の例による。
<sup>suppl-5051-3/art-19/par-8 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-8 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-8</sup>
The provisions of Article 49 of the New Inheritance Tax Act apply to a request for disclosure under the provisions of that Article made by a person who acquires property by inheritance or bequest on or after January 1, 2024, and the provisions then in force continue to govern a request for disclosure under the provisions of Article 49 of the Inheritance Tax Act prior to the amendment by the provisions of Article 4 made by a person who acquired property by inheritance or bequest before that date.
<sup>machine translation, not official</sup>

**第九項**  令和六年一月一日から令和八年十二月三十一日までの間に相続又は遺贈により財産を取得する者に係る新相続税法第四十九条第一項（第一号に係る部分に限る。）の規定の適用については、同号中「第十九条第一項に規定する加算対象贈与財産」とあるのは、「当該他の共同相続人等が当該被相続人から当該相続の開始前三年以内に取得した財産（第二十一条の九第三項の規定の適用を受けた財産を除く。）」とする。
<sup>suppl-5051-3/art-19/par-9 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-9</sup>
With regard to the application of the provisions of Article 49, paragraph (1) (limited to the part pertaining to item (i)) of the New Inheritance Tax Act to a person who acquires property by inheritance or bequest during the period from January 1, 2024 to December 31, 2026, the phrase "gifted property to be added prescribed in Article 19, paragraph (1)" in that item is deemed to be replaced with "property acquired by the other co-heirs, etc. in question from the decedent within three years before the commencement of the succession (excluding property to which the provisions of Article 21-9, paragraph (3) were applied)".
<sup>machine translation, not official</sup>

**第十一項**  令和五年十二月三十一日以前に贈与により取得した相続税法第二十一条の九第三項の規定の適用を受けた財産に係る新相続税法第四十九条第一項（第二号に係る部分に限る。）の規定の適用については、同号中「第二十一条の十一の二第一項の規定による控除後の贈与税」とあるのは、「贈与税」とする。
<sup>suppl-5051-3/art-19/par-11 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-11 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-11</sup>
With regard to the application of the provisions of Article 49, paragraph (1) (limited to the part pertaining to item (ii)) of the New Inheritance Tax Act to property acquired by gift on or before December 31, 2023 to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act were applied, the phrase "gift tax after the deduction under the provisions of Article 21-11-2, paragraph (1)" in that item is deemed to be replaced with "gift tax".
<sup>machine translation, not official</sup>

**第十二項**  新相続税法第五十九条第六項の規定は、施行日以後に提出すべき調書（相続税法第五十九条第五項に規定する調書をいう。以下この項において同じ。）について適用し、施行日前に提出すべき調書については、なお従前の例による。
<sup>suppl-5051-3/art-19/par-12 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-12 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-12</sup>
The provisions of Article 59, paragraph (6) of the New Inheritance Tax Act apply to a report (meaning the report prescribed in Article 59, paragraph (5) of the Inheritance Tax Act; the same applies hereinafter in this paragraph) required to be filed on or after the Effective Date, and the provisions then in force continue to govern a report required to be filed before the Effective Date.
<sup>machine translation, not official</sup>

**第十三項**  新相続税法第六十六条の二第五項の規定は、令和六年一月一日以後に特定一般社団法人等（相続税法第六十六条の二第二項第三号に規定する特定一般社団法人等をいう。以下この条において同じ。）が贈与により取得する財産に係る相続税について適用し、同日前に特定一般社団法人等が贈与により取得した財産に係る相続税については、なお従前の例による。
<sup>suppl-5051-3/art-19/par-13 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-13 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-13</sup>
The provisions of Article 66-2, paragraph (5) of the New Inheritance Tax Act apply to inheritance tax on property acquired by gift by a specified general incorporated association or similar corporation (meaning a specified general incorporated association or similar corporation prescribed in Article 66-2, paragraph (2), item (iii) of the Inheritance Tax Act; the same applies hereinafter in this Article) on or after January 1, 2024, and the provisions then in force continue to govern inheritance tax on property acquired by gift by a specified general incorporated association or similar corporation before that date.
<sup>machine translation, not official</sup>

**第十四項**  令和六年一月一日から令和八年十二月三十一日までの間に遺贈により金額を取得したものとみなされる特定一般社団法人等については、前項の規定にかかわらず、新相続税法第六十六条の二第五項の規定を適用する。この場合において、同項中「七年」とあるのは、「三年」とする。
<sup>suppl-5051-3/art-19/par-14 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-14 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-14</sup>
With regard to a specified general incorporated association or similar corporation that is deemed to have acquired an amount of money by bequest during the period from January 1, 2024 to December 31, 2026, the provisions of Article 66-2, paragraph (5) of the New Inheritance Tax Act apply, notwithstanding the preceding paragraph. In this case, the phrase "seven years" in that paragraph is deemed to be replaced with "three years".
<sup>machine translation, not official</sup>

### 第七十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-78 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-78 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-78</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及び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-5051-3/art-78/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-78/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; the same applies hereinafter 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, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第七十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-79 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-79 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-79</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-5051-3/art-79/par-1 · https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-79/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-79/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-5051-3/art-1/par-1/item-3/sub-1: 附則第十九条 → 相続税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5051-3/art-19 — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19
- suppl-5051-3/art-1/par-1/item-3/sub-1: 第七項 → 相続税法 附則第十九条第七項 (Supplementary Provisions, Article 19, paragraph (7)), suppl-5051-3/art-19/par-7 — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-7
- suppl-5051-3/art-1/par-1/item-3/sub-1: 第十二項 → 相続税法 附則第十九条第十二項 (Supplementary Provisions, Article 19, paragraph (12)), suppl-5051-3/art-19/par-12 — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-12 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-12
- suppl-5051-3/art-19/par-1: 第十九条第一項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- suppl-5051-3/art-19/par-1: 第二十一条の十五第一項 → 相続税法 第二十一条の十五第一項 (Article 21-15, paragraph (1)), art-21-15/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-1
- suppl-5051-3/art-19/par-1: 第二項 → 相続税法 第二十一条の十五第二項 (Article 21-15, paragraph (2)), art-21-15/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-2
- suppl-5051-3/art-19/par-1: 第二十一条の十六第二項 → 相続税法 第二十一条の十六第二項 (Article 21-16, paragraph (2)), art-21-16/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-16/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-2
- suppl-5051-3/art-19/par-1: 第三項 → 相続税法 第二十一条の十六第三項 (Article 21-16, paragraph (3)), art-21-16/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-16/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-3
- suppl-5051-3/art-19/par-2: 相続税法第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- suppl-5051-3/art-19/par-2: この条 → 相続税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5051-3/art-19 — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19
- suppl-5051-3/art-19/par-2: 前項 → 相続税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-5051-3/art-19/par-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-1
- suppl-5051-3/art-19/par-2: 新相続税法第十九条第一項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- suppl-5051-3/art-19/par-4: 新相続税法第二十一条の十一の二 → 相続税法 第二十一条の十一の二 (Article 21-11-2), art-21-11-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-11-2 · https://japanlaw.org/l/325AC0000000073/art-21-11-2
- suppl-5051-3/art-19/par-5: 新相続税法第二十一条の十二第一項 → 相続税法 第二十一条の十二第一項 (Article 21-12, paragraph (1)), art-21-12/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1
- suppl-5051-3/art-19/par-5: 第二十一条の十三 → 相続税法 第二十一条の十三 (Article 21-13), art-21-13 — https://japanlaw.org/en/inheritance-tax-act/art-21-13 · https://japanlaw.org/l/325AC0000000073/art-21-13
- suppl-5051-3/art-19/par-6: 新相続税法第二十八条第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1
- suppl-5051-3/art-19/par-6: 第二項 → 相続税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2
- suppl-5051-3/art-19/par-6: 第二号 → 相続税法 第二十八条第二項第二号 (Article 28, paragraph (2), item (ii)), art-28/par-2/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-2
- suppl-5051-3/art-19/par-7: 新相続税法第三十六条 → 相続税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/inheritance-tax-act/art-36 · https://japanlaw.org/l/325AC0000000073/art-36
- suppl-5051-3/art-19/par-7: 相続税法第二十七条 → 相続税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/inheritance-tax-act/art-27 · https://japanlaw.org/l/325AC0000000073/art-27
- suppl-5051-3/art-19/par-8: 新相続税法第四十九条 → 相続税法 第四十九条 (Article 49), art-49 — https://japanlaw.org/en/inheritance-tax-act/art-49 · https://japanlaw.org/l/325AC0000000073/art-49
- suppl-5051-3/art-19/par-9: 新相続税法第四十九条第一項 → 相続税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1
- suppl-5051-3/art-19/par-9: 第一号 → 相続税法 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-49/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-1
- suppl-5051-3/art-19/par-9: 第十九条第一項 → 相続税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- suppl-5051-3/art-19/par-9: 第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- suppl-5051-3/art-19/par-11: 相続税法第二十一条の九第三項 → 相続税法 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-9/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-9/par-3
- suppl-5051-3/art-19/par-11: 新相続税法第四十九条第一項 → 相続税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-49/par-1 · https://japanlaw.org/l/325AC0000000073/art-49/par-1
- suppl-5051-3/art-19/par-11: 第二号 → 相続税法 第四十九条第一項第二号 (Article 49, paragraph (1), item (ii)), art-49/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-49/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-2
- suppl-5051-3/art-19/par-11: 第二十一条の十一の二第一項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1
- suppl-5051-3/art-19/par-12: 新相続税法第五十九条第六項 → 相続税法 第五十九条第六項 (Article 59, paragraph (6)), art-59/par-6 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-6 · https://japanlaw.org/l/325AC0000000073/art-59/par-6
- suppl-5051-3/art-19/par-12: 相続税法第五十九条第五項 → 相続税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-59/par-5 · https://japanlaw.org/l/325AC0000000073/art-59/par-5
- suppl-5051-3/art-19/par-12: この項 → 相続税法 附則第十九条第十二項 (Supplementary Provisions, Article 19, paragraph (12)), suppl-5051-3/art-19/par-12 — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-12 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-12
- suppl-5051-3/art-19/par-13: 新相続税法第六十六条の二第五項 → 相続税法 第六十六条の二第五項 (Article 66-2, paragraph (5)), art-66-2/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-5
- suppl-5051-3/art-19/par-13: 相続税法第六十六条の二第二項第三号 → 相続税法 第六十六条の二第二項第三号 (Article 66-2, paragraph (2), item (iii)), art-66-2/par-2/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-2/item-3
- suppl-5051-3/art-19/par-13: この条 → 相続税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5051-3/art-19 — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19
- suppl-5051-3/art-19/par-14: 前項 → 相続税法 附則第十九条第十三項 (Supplementary Provisions, Article 19, paragraph (13)), suppl-5051-3/art-19/par-13 — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-13 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-13
- suppl-5051-3/art-19/par-14: 新相続税法第六十六条の二第五項 → 相続税法 第六十六条の二第五項 (Article 66-2, paragraph (5)), art-66-2/par-5 — https://japanlaw.org/en/inheritance-tax-act/art-66-2/par-5 · https://japanlaw.org/l/325AC0000000073/art-66-2/par-5
- suppl-5051-3/art-78/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5051-3/art-1 — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1
- suppl-5051-3/art-78/par-1: この条 → 相続税法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-5051-3/art-78 — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-78 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-78

## Cited by

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

- 相続税法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-3/sub-1
- 相続税法 附則第十九条第二項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-2
- 相続税法 附則第十九条第十二項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-12 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-12
- 相続税法 附則第十九条第十三項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-13 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-13
- 相続税法 附則第十九条第十四項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-14 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-14
- 相続税法 附則第七十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-78/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-20261011T162312-050, 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