# 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-3281-165`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3281-165
- 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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## 附　則 昭和二八年八月一日法律第一六五号
<sup>suppl-3281-165 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165</sup>

**第一項**  この法律は、昭和二十八年八月一日から施行する。
<sup>suppl-3281-165/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-1</sup>
This Act comes into effect on August 1, 1953.
<sup>machine translation, not official</sup>

**第二項**  この法律による改正後の相続税法（以下「新法」という。）の規定は、この附則において特別の定のあるものを除く外、昭和二十八年一月一日以後に相続、遺贈又は贈与に因り取得した財産に係る相続税又は贈与税から適用し、同日前に相続、遺贈又は贈与に因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-3281-165/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-2</sup>
Except as otherwise specially provided in these Supplementary Provisions, the provisions of the Inheritance Tax Act after the amendment by this Act (hereinafter referred to as the "New Act") apply from the inheritance tax or gift tax on property acquired by inheritance, bequest or gift on or after January 1, 1953, and with regard to the inheritance tax on property acquired by inheritance, bequest or gift before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第三十八条及び第三十九条の規定は、この法律施行の日以後納付し、又は徴収すべき相続税額、贈与税額又は追徴税額から適用する。
<sup>suppl-3281-165/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-3</sup>
The provisions of Articles 38 and 39 of the New Act apply from the amount of inheritance tax, amount of gift tax or amount of additional tax to be paid or collected on or after the day on which this Act comes into effect.
<sup>machine translation, not official</sup>

**第四項**  新法第五十一条（新法第五十二条第一項及び第五十三条第四項（新法第五十四条第四項において準用する場合を含む。）において準用する新法第五十一条第八項を含む。）及び第五十二条の規定は、この法律施行の日以後納付し、又は徴収される利子税額、過少申告加算税額、無申告加算税額及び重加算税額について適用し、同日前に納付し、又は徴収された利子税額、過少申告加算税額、無申告加算税額及び重加算税額については、なお従前の例による。
<sup>suppl-3281-165/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-4</sup>
The provisions of Article 51 of the New Act (including Article 51, paragraph (8) of the New Act as applied mutatis mutandis pursuant to Article 52, paragraph (1) and Article 53, paragraph (4) of the New Act (including the case where it is applied mutatis mutandis pursuant to Article 54, paragraph (4) of the New Act)) and Article 52 of the New Act apply to the amounts of interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax paid or collected on or after the day on which this Act comes into effect, and the provisions then in force continue to govern the amounts of interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax paid or collected before that day.
<sup>machine translation, not official</sup>

**第五項**  この法律施行の際未納に係る相続税又は贈与税の税額（延納の許可を受けた税額のうちこの法律施行の日以後納期限の到来するものを含む。）が十万円未満である場合（前項の規定により新法第五十一条第六項又は第五十二条第二項の規定の適用がある場合を除く。）においては、当該税額に係る利子税額は、新法第五十一条第一項から第五項まで及び第五十二条第一項の規定にかかわらず、当該利子税額の計算の基礎となる税額及び期間に応じ、政令で定める簡易利子税額表に掲げる金額による。
<sup>suppl-3281-165/par-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-5</sup>
Where the amount of inheritance tax or gift tax unpaid at the time this Act comes into effect (including, of the amount of tax for which permission to defer payment has been received, the amount whose due date for payment arrives on or after the day on which this Act comes into effect) is less than 100,000 yen (excluding the case where Article 51, paragraph (6) or Article 52, paragraph (2) of the New Act applies pursuant to the provisions of the preceding paragraph), the amount of interest tax relating to that amount of tax is, notwithstanding Article 51, paragraphs (1) through (5) and Article 52, paragraph (1) of the New Act, the amount listed in the simplified interest tax table specified by Cabinet Order, according to the amount of tax and the period forming the basis for calculating that amount of interest tax.
<sup>machine translation, not official</sup>

**第六項**  新法第五十一条第七項及び第八項（新法第五十二条第一項において準用する場合を含む。）並びに第五十二条第三項の規定は、前項の場合について準用する。
<sup>suppl-3281-165/par-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-6</sup>
The provisions of Article 51, paragraphs (7) and (8) of the New Act (including the case where they apply mutatis mutandis pursuant to Article 52, paragraph (1) of the New Act) and Article 52, paragraph (3) of the New Act apply mutatis mutandis to the case referred to in the preceding paragraph.
<sup>machine translation, not official</sup>

**第七項**  新法第五十四条第一項から第三項までの規定は、この法律施行の日以後決定の通知をする重加算税額について適用し、同日前に決定の通知のされた重加算税額については、なお従前の例による。
<sup>suppl-3281-165/par-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-7</sup>
The provisions of Article 54, paragraphs (1) through (3) of the New Act apply to the amount of heavy penalty tax for which notice of determination is given on or after the day on which this Act comes into effect, and the provisions then in force continue to govern the amount of heavy penalty tax for which notice of determination was given before that day.
<sup>machine translation, not official</sup>

**第八項**  新法第二十七条又は第二十八条の規定による申告書を昭和二十八年八月三十一日以前に提出すべき者については、これらの申告書の提出期限は、これらの規定にかかわらず、同日（その者がこの法律施行後同日前に新法の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日）とする。
<sup>suppl-3281-165/par-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-8 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-8</sup>
For a person who is to file a return under the provisions of Article 27 or Article 28 of the New Act on or before August 31, 1953, the deadline for filing those returns is, notwithstanding those provisions, that day (if the person comes to have neither a domicile nor a residence in the area where the New Act is enforced after this Act comes into effect and before that day, the day on which the person comes to have neither a domicile nor a residence).
<sup>machine translation, not official</sup>

**第九項**  昭和二十八年一月一日以後相続（包括遺贈及び被相続人からの相続人に対する遺贈を含む。以下本項において同じ。）に因り財産を取得した者がこの法律施行の日までに当該財産を課税価格計算の基礎に算入したこの法律による改正前の相続税法（以下「旧法」という。）第二十七条の規定による概算申告書を提出している場合又は同年一月一日以後相続に因り財産を取得した者で同日以後死亡したものの相続人若しくは包括受遺者がこの法律施行の日までに当該財産を課税価格計算の基礎に算入した旧法第二十九条の規定による最終確定申告書を提出している場合においては、これらの申告書は、新法第二十七条第一項の規定による申告書とみなす。この場合において、これらの申告書に係る課税価格又は相続税額が新法第二章の規定の適用に因り過大となることとなつたときは、その者は、この法律施行後二月以内に限り、当該申告書に係る新法第三十二条第一項の規定による更正の請求をすることができる。
<sup>suppl-3281-165/par-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-9</sup>
Where a person who has acquired property by inheritance (including a universal legacy and a bequest from the decedent to an heir; the same applies hereinafter in this paragraph) on or after January 1, 1953 has, by the day on which this Act comes into effect, filed an estimated return under the provisions of Article 27 of the Inheritance Tax Act prior to amendment by this Act (hereinafter referred to as "the Former Act") that included that property in the basis for calculating the taxable value, or where an heir or universal legatee of a person who has acquired property by inheritance on or after January 1 of that year and who has died on or after that day has, by the day on which this Act comes into effect, filed a last final return under the provisions of Article 29 of the Former Act that included that property in the basis for calculating the taxable value, those returns are deemed to be returns under the provisions of Article 27, paragraph (1) of the New Act. In this case, if the taxable value or amount of inheritance tax relating to those returns has become excessive due to the application of the provisions of Chapter II of the New Act, that person may, only within two months after this Act comes into effect, file a request for reassessment under the provisions of Article 32, paragraph (1) of the New Act relating to those returns.
<sup>machine translation, not official</sup>

**第十項**  昭和二十八年一月一日以後贈与又は遺贈（包括遺贈及び被相続人からの相続人に対する遺贈を除く。以下本項において同じ。）に因り財産を取得した者（前項の規定に該当する者を除く。）がこの法律施行の日までに当該財産を課税価格計算の基礎に算入した旧法第二十七条の規定による概算申告書を提出している場合又は同年一月一日以後贈与若しくは遺贈に因り財産を取得した者（前項の規定に該当する者を除く。）で同日以後死亡した者の相続人若しくは包括受遺者がこの法律施行の日までに当該財産を課税価格計算の基礎に算入した旧法第二十九条の規定による最終確定申告書を提出している場合においては、これらの申告書は、新法第二十八条第一項の規定又は同条第三項において準用する同法第二十七条第二項の規定による申告書とみなす。
<sup>suppl-3281-165/par-10 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-10 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-10</sup>
Where a person who has acquired property by gift or bequest (excluding a universal legacy and a bequest from the decedent to an heir; the same applies hereinafter in this paragraph) on or after January 1, 1953 (excluding a person who falls under the provisions of the preceding paragraph) has, by the day on which this Act comes into effect, filed an estimated return under the provisions of Article 27 of the Former Act that included that property in the basis for calculating the taxable value, or where an heir or universal legatee of a person who has acquired property by gift or bequest on or after January 1 of that year (excluding a person who falls under the provisions of the preceding paragraph) and who has died on or after that day has, by the day on which this Act comes into effect, filed a last final return under the provisions of Article 29 of the Former Act that included that property in the basis for calculating the taxable value, those returns are deemed to be returns under the provisions of Article 28, paragraph (1) of the New Act or Article 27, paragraph (2) of that Act as applied mutatis mutandis pursuant to paragraph (3) of that Article.
<sup>machine translation, not official</sup>

**第十一項**  昭和二十八年一月一日以後相続に因り財産を取得した者が同日前に贈与に因り取得した財産で新法第十九条第一項の規定により相続税の課税価格に加算されるものがある場合における同項の規定の適用については、その者が旧法の規定により納付した、又は納付すべき当該贈与に係る財産を取得した日の属する年分の相続税額（利子税額、過少申告加算税額、無申告加算税額、重加算税額及び延滞加算税額に相当する相続税額を除く。）に当該財産の価額が当該年分の相続税の課税価格に算入された財産の価額のうちに占める割合を乗じて算出した金額に相当する相続税額を、当該財産の取得につき新法の規定により課せられた贈与税額とみなす。
<sup>suppl-3281-165/par-11 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-11 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-11</sup>
With regard to the application of Article 19, paragraph (1) of the New Act in the case where a person who has acquired property by inheritance on or after January 1, 1953 has property acquired by gift before that day that is to be added to the taxable value for inheritance tax pursuant to the provisions of that paragraph, the amount of inheritance tax equivalent to the amount calculated by multiplying the amount of inheritance tax for the year in which the date of acquiring the property relating to that gift falls (excluding the amounts of inheritance tax equivalent to the amounts of interest tax, penalty tax for understatement, penalty tax for failure to file, heavy penalty tax and delinquency additional tax) that that person has paid or is to pay pursuant to the provisions of the Former Act, by the proportion that the value of that property represents of the value of the property included in the taxable value for inheritance tax for that year, is deemed to be the amount of gift tax imposed on the acquisition of that property pursuant to the provisions of the New Act.
<sup>machine translation, not official</sup>

**第十三項**  この法律施行前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-3281-165/par-13 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-13 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-13</sup>
The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3281-165/par-5: 前項 → 相続税法 附則第四項 (Supplementary Provisions, paragraph (4)), suppl-3281-165/par-4 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-4
- suppl-3281-165/par-6: 前項 → 相続税法 附則第五項 (Supplementary Provisions, paragraph (5)), suppl-3281-165/par-5 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-5
- suppl-3281-165/par-9: 本項 → 相続税法 附則第九項 (Supplementary Provisions, paragraph (9)), suppl-3281-165/par-9 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-9
- suppl-3281-165/par-10: 本項 → 相続税法 附則第十項 (Supplementary Provisions, paragraph (10)), suppl-3281-165/par-10 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-10 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-10
- suppl-3281-165/par-10: 前項 → 相続税法 附則第九項 (Supplementary Provisions, paragraph (9)), suppl-3281-165/par-9 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-9

## Cited by

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

- 相続税法 附則第五項 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-5 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-5
- 相続税法 附則第六項 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-6 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-6
- 相続税法 附則第九項 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-9 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-9
- 相続税法 附則第十項 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3281-165/par-10 · https://japanlaw.org/l/325AC0000000073/suppl-3281-165/par-10

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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-20261011T165043-020, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-021, 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