# 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-3371-26` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3371-26 - 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 昭和三七年三月二七日法律第二六号 suppl-3371-26 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26 · https://japanlaw.org/l/325AC0000000073/suppl-3371-26 **第一項** この法律は、昭和三十七年四月一日から施行する。 suppl-3371-26/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3371-26/par-1 This Act comes into effect on April 1, 1962. machine translation, not official **第二項** 改正後の相続税法第十五条の規定は、昭和三十七年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得した財産に係る相続税について適用し、同日前に相続又は遺贈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。 suppl-3371-26/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3371-26/par-2 The provisions of Article 15 of the Inheritance Tax Act after amendment apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1962, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day. machine translation, not official **第三項** この法律の施行前にした行為並びにこの法律の施行前に相続又は遺贈により取得した財産に係る相続税及び昭和三十六年十二月三十一日以前に贈与（贈与者の死亡により効力を生ずる贈与を除く。）により取得した財産に係る贈与税につき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。 suppl-3371-26/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-26/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3371-26/par-3 The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect, and to acts committed after this Act comes into effect with regard to inheritance tax on property acquired by inheritance or bequest before this Act comes into effect and gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the donor) on or before December 31, 1961. 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-20261011T165043-021, 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