# 相続税法 / Inheritance Tax Act — 第二十三条 (Supplementary Provisions, Article 23)

- 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: 第二十三条 (Supplementary Provisions, Article 23)（贈与により取得したものとみなす場合に関する経過措置） — address `suppl-3631-109/art-23`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-23
- 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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### 第二十三条（贈与により取得したものとみなす場合に関する経過措置） — Transitional Measures Concerning Cases Deemed to Be Acquisition by Gift
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-23 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-23</sup>

**第一項**  新相続税法第四条第二項の規定は、この法律の施行の日（以下「施行日」という。）の翌日以後に生じた同項各号に掲げる事由について適用し、同日前に生じた当該事由については、なお従前の例による。
<sup>suppl-3631-109/art-23/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-23/par-1</sup>
Article 4, paragraph (2) of the New Inheritance Tax Act applies to the grounds set forth in the items of that paragraph arising on or after the day following the day on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those grounds arising before the day following the Effective Date.
<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-20261011T162312-030, 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