# 相続税法 / Inheritance Tax Act — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（相続税の非課税財産に関する経過措置） — address `suppl-3631-109/art-24` - 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-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-24 - 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. --- ### 第二十四条（相続税の非課税財産に関する経過措置） — Transitional Measures Concerning Property Exempt from Inheritance Tax caption: machine translation, not official suppl-3631-109/art-24 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-24 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-24 **第一項** 新相続税法第十二条第一項第五号及び第六号の規定は、昭和六十三年一月一日以後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。この場合において、同日から施行日までの間に相続又は遺贈により取得した財産に係るこれらの規定の適用については、これらの規定中「第十五条第二項に規定する相続人の数」とあるのは、「相続人（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人）の数」とする。 suppl-3631-109/art-24/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-24/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-24/par-1 Article 12, paragraph (1), items (v) and (vi) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after January 1, 1988, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day. In this case, with regard to the application of those provisions to property acquired by inheritance or bequest during the period from that day to the Effective Date, the phrase "the number of heirs prescribed in Article 15, paragraph (2)" in those provisions is deemed to be replaced with "the number of heirs (in the case where there has been a renunciation of inheritance, the number of heirs on the assumption that there had been no renunciation)". 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-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