# 相続税法 / Inheritance Tax Act — 第三十二条 (Supplementary Provisions, Article 32)
- 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: 第三十二条 (Supplementary Provisions, Article 32)（延納に関する経過措置） — address `suppl-3631-109/art-32`
- 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-32
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-32
- 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
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### 第三十二条（延納に関する経過措置） — Transitional Measures Concerning Deferment of Payment
caption: machine translation, not official
suppl-3631-109/art-32 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-32 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-32
**第一項** 新相続税法第三十八条第一項、第三項及び第四項並びに第三十九条第四項の規定は、施行日の翌日以後に提出される同条第一項又は第三項の規定による申請書に係る延納の許可について適用し、同日前に提出された旧相続税法第三十九条第一項又は第三項の規定による申請書に係る延納の許可については、なお従前の例による。
suppl-3631-109/art-32/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-32/par-1
Article 38, paragraphs (1), (3) and (4) and Article 39, paragraph (4) of the New Inheritance Tax Act apply to permission to defer payment relating to a written application under paragraph (1) or (3) of Article 39 that is submitted on or after the day following the Effective Date, and the provisions then in force continue to govern permission to defer payment relating to a written application under Article 39, paragraph (1) or (3) of the Former Inheritance Tax Act that was submitted before that day.
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-20261011T165043-024, 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