# 相続税法 / Inheritance Tax Act — 第二十六条 (Supplementary Provisions, Article 26)

- 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: 第二十六条 (Supplementary Provisions, Article 26)（遺産に係る基礎控除に関する経過措置） — address `suppl-3631-109/art-26`
- 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-26
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-26
- 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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### 第二十六条（遺産に係る基礎控除に関する経過措置） — Transitional Measures Concerning Basic Deduction for the Estate
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-26 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-26 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-26</sup>

**第一項**  新相続税法第十五条第二項及び第三項の規定は、施行日の翌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。
<sup>suppl-3631-109/art-26/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-26/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-26/par-1</sup>
Article 15, paragraphs (2) and (3) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the day following the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day.
<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-20261011T165043-024, 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