# 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-3271-55` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-3271-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3271-55 - 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 昭和二七年三月三一日法律第五五号 suppl-3271-55 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3271-55 · https://japanlaw.org/l/325AC0000000073/suppl-3271-55 **第一項** この法律は、昭和二十七年四月一日から施行し、第三十八条第一項、第四十五条第一項、第五十一条及び第五十二条第一項の改正規定以外の改正規定は、昭和二十七年一月一日以後相続、遺贈又は贈与に因り取得した財産に係る相続税から、第五十二条第一項の改正規定は、この法律施行の日以後分納税額の納期限の到来する延納税額に係る利子税額から適用する。 suppl-3271-55/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3271-55/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3271-55/par-1 This Act comes into effect on April 1, 1952, and the amending provisions other than those for Article 38, paragraph (1), Article 45, paragraph (1), Article 51 and Article 52, paragraph (1) apply from the inheritance tax on property acquired by inheritance, bequest or gift on or after January 1, 1952, and the amending provision for Article 52, paragraph (1) applies from the amount of interest tax on the amount subject to deferment for which the due date for payment of the installment arrives on or after the day on which this Act comes into effect. machine translation, not official **第二項** この法律施行前に延納の許可を受けた相続税額又は追徴税額で、当該相続税額又は追徴税額の計算の基礎となつた課税価格の基礎となつた財産の価額の合計額のうちに不動産、立木その他改正後の相続税法第三十八条第一項に規定する政令で定める財産の価額の合計額が占める割合が十分の五以上であるもののうち、この法律施行後にその分納税額の納期限の到来するものについては、政令で定めるところにより、税務署長は、当該相続税額又は追徴税額の相続税法第三十三条第一項に規定する納期限の翌日から十年以内においてその延納期間の延長又は延納条件の変更をすることができる。 suppl-3271-55/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3271-55/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3271-55/par-2 Among amounts of inheritance tax or additional tax for which permission to defer payment was received before this Act comes into effect and in which the ratio that the total value of real property, standing trees and other property specified by Cabinet Order prescribed in Article 38, paragraph (1) of the Inheritance Tax Act after the amendment accounts for in the total value of the property that formed the basis for the taxable value that formed the basis for calculating that amount of inheritance tax or additional tax is 50 percent or more, for those for which the due date for the installment payment arrives after this Act comes into effect, in accordance with Cabinet Order, the district director may extend the deferment period or change the conditions of deferment within 10 years after the day following the due date for payment prescribed in Article 33, paragraph (1) of that Act for that amount of inheritance tax or additional tax. machine translation, not official --- ## 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-20261011T165043-020, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-002, 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