# 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-3401-4`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3401-4
- 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 昭和四〇年三月二六日法律第四号
suppl-3401-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4 · https://japanlaw.org/l/325AC0000000073/suppl-3401-4
**第一項** この法律は、昭和四十年四月一日から施行する。
suppl-3401-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3401-4/par-1
This Act comes into effect on April 1, 1965.
machine translation, not official
**第二項** 改正後の相続税法（以下「新法」という。）第三条、第六条、第十二条及び第二十四条の規定は、昭和四十年四月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
suppl-3401-4/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-3401-4/par-2
The provisions of Articles 3, 6, 12 and 24 of the amended Inheritance Tax Act (hereinafter referred to as the "New Act") apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after April 1, 1965, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before that date.
machine translation, not official
**第三項** 新法第二十八条の規定は、昭和四十年分以後の贈与税について適用し、昭和三十九年分以前の贈与税については、なお従前の例による。
suppl-3401-4/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-3401-4/par-3
The provisions of Article 28 of the New Act apply to gift tax for 1965 and thereafter, and the provisions then in force continue to govern gift tax for 1964 and earlier.
machine translation, not official
**第四項** 新法第五十九条第一項第一号の規定は、昭和四十年五月一日以後に支払う同号に規定する保険金について適用し、同日前に支払つた当該保険金については、なお従前の例による。
suppl-3401-4/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3401-4/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-3401-4/par-4
The provisions of Article 59, paragraph (1), item (i) of the New Act apply to insurance benefits prescribed in that item that are paid on or after May 1, 1965, and the provisions then in force continue to govern those insurance benefits paid before that date.
machine translation, not official
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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-20261011T165043-022, 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