# 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-3371-67`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3371-67
- 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 昭和三七年四月二日法律第六七号
<sup>suppl-3371-67 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3371-67/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-1</sup>

**第一項**  この法律は、昭和三十七年四月一日から施行する。
<sup>suppl-3371-67/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-1/par-1</sup>
This Act comes into effect on April 1, 1962.
<sup>machine translation, not official</sup>

### 第十八条（罰則に係る経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3371-67/art-18 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-18</sup>

**第一項**  この法律の施行前にした国税に係る違反行為及びこの附則の規定により従前の例によることとされる国税に係るこの法律の施行後にした違反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-3371-67/art-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-18/par-1</sup>
With regard to the application of penal provisions to violations committed before the enforcement of this Act with respect to national taxes and to violations committed after the enforcement of this Act with respect to national taxes for which the provisions then in force are to 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>

### 第十九条（国税に関するその他の経過措置の政令への委任） — Delegation to Cabinet Order of Other Transitional Measures Concerning National Taxes
<sup>caption: machine translation, not official</sup>
<sup>suppl-3371-67/art-19 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-19</sup>

**第一項**  国税通則法附則及び前十八条に定めるもののほか、国税通則法及びこの法律第一章の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-3371-67/art-19/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3371-67/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3371-67/art-19/par-1</sup>
Beyond what is provided for in the Supplementary Provisions of the Act on General Rules for National Taxes and the preceding 18 Articles, necessary transitional measures for the enforcement of the Act on General Rules for National Taxes and Chapter I of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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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-20261011T165043-021, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-022, 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