# 相続税法 / Inheritance Tax Act — 第三十三条 (Supplementary Provisions, Article 33)

- 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: 第三十三条 (Supplementary Provisions, Article 33)（申告書の公示に関する経過措置） — address `suppl-3631-109/art-33`
- 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-33
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-33
- 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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### 第三十三条（申告書の公示に関する経過措置） — Transitional Measures Concerning Public Notice of Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-109/art-33 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-33 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-33</sup>

**第一項**  新相続税法第四十九条の規定は、施行日以後に提出される相続税又は贈与税に係る申告書について適用し、施行日前に提出されたこれらの申告書については、なお従前の例による。
<sup>suppl-3631-109/art-33/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-3631-109/art-33/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-3631-109/art-33/par-1</sup>
Article 49 of the New Inheritance Tax Act applies to returns for inheritance tax or gift tax that are submitted on or after the Effective Date, and the provisions then in force continue to govern those returns that were submitted before 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-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