# 相続税法 / Inheritance Tax Act — 第四条 (Supplementary Provisions, Article 4)

- 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: 第四条 (Supplementary Provisions, Article 4)（延納又は物納に関する事務の引継ぎに関する経過措置） — address `suppl-4041-16/art-4`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-4
- 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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### 第四条（延納又は物納に関する事務の引継ぎに関する経過措置） — Transitional Measures on the Handover of Affairs Relating to Deferment of Payment or Payment in Kind
<sup>caption: machine translation, not official</sup>
<sup>suppl-4041-16/art-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-4 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-4</sup>

**第一項**  新法第四十四条の規定は、この法律の施行の日以後に同条の国税局長が同条に規定する事務の引継ぎを受ける場合について適用する。
<sup>suppl-4041-16/art-4/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4041-16/art-4/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4041-16/art-4/par-1</sup>
The provisions of Article 44 of the New Act apply to the case where the regional commissioner referred to in that Article takes over the affairs prescribed in that Article on or after the day this Act comes into effect.
<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-20261011T165043-025, 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