# 相続税法 / Inheritance Tax Act — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（未成年者控除に関する経過措置） — address `suppl-3631-109/art-28` - 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-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28 - 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. --- ### 第二十八条（未成年者控除に関する経過措置） — Transitional Measures Concerning Deduction for Minors caption: machine translation, not official suppl-3631-109/art-28 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-28 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28 **第一項** 新相続税法第十九条の三第一項の規定に該当する者が、その者又は同条第二項に規定する扶養義務者の昭和六十二年十二月三十一日以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第三条の規定による改正前の相続税法、相続税法の一部を改正する法律（昭和五十年法律第十五号）による改正前の相続税法又は相続税法の一部を改正する法律（昭和四十八年法律第六号）による改正前の相続税法（以下この条及び次条において「旧法」と総称する。）第十九条の三第一項又は第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新相続税法第十九条の三第一項又は第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について新相続税法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の三第一項又は第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の三第一項若しくは第二項又は新相続税法第十九条の三第一項若しくは第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。 suppl-3631-109/art-28/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28/par-1 In the case where a person who falls under Article 19-3, paragraph (1) of the New Inheritance Tax Act is a person who, with regard to inheritance tax on property acquired by inheritance or bequest on or before December 31, 1987 by that person or by a person under a duty of support prescribed in paragraph (2) of that Article, has been subject to the application of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act prior to amendment by the provisions of Article 3, the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 15 of 1975), or the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) (hereinafter collectively referred to as the "Former Act" in this Article and the following Article), the amount that that person or that person under a duty of support can have deducted under the provisions of Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act is, notwithstanding the provisions of paragraph (3) of that Article, the amount up to the amount obtained by deducting the total of the amounts already deducted under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act or Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act from the amount that could have been deducted if the provisions of Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied to that inheritance tax (where deduction under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act was received two or more times, the amount that could have been deducted if the provisions of Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest). machine translation, not official --- ## Cites - suppl-3631-109/art-28/par-1: この条 → 相続税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3631-109/art-28 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-28 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28 - suppl-3631-109/art-28/par-1: 次条 → 相続税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3631-109/art-29 — https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-29 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-29 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 相続税法 附則第二十八条第一項（未成年者控除に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-28/par-1 - 相続税法 附則第二十九条第一項（障害者控除に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-29/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-29/par-1 --- ## 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