# 相続税法 / Inheritance Tax Act — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3)（相続税法の一部改正に伴う経過規定） — address `suppl-3401-36/art-3` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-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. --- ### 第三条（相続税法の一部改正に伴う経過規定） — Transitional Provisions Accompanying the Partial Amendment of the Inheritance Tax Act caption: machine translation, not official suppl-3401-36/art-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-3 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-3 **第一項** 第二条の規定による改正後の相続税法第六十六条の規定は、同条第一項、第二項又は第四項に規定する贈与若しくは遺贈又は提供のあつた日がこれらにより財産を取得したものの昭和四十年四月一日（以下「施行日」という。）以後最初に終了する事業年度開始の日以後である場合について適用し、当該贈与若しくは遺贈又は提供のあつた日が当該事業年度開始の日前である場合については、なお従前の例による。 suppl-3401-36/art-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-36/art-3/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3401-36/art-3/par-1 The provisions of Article 66 of the Inheritance Tax Act as amended by the provisions of Article 2 apply where the day of the gift, bequest or provision prescribed in paragraph (1), (2) or (4) of that Article is on or after the first day of the business year of the person who acquired the property by them that first ends on or after April 1, 1965 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern where the day of that gift, bequest or provision is before the first day of that business year. 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-20261011T165043-022, 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