# 相続税法 / Inheritance Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4101-107` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4101-107 - 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. --- ## 附　則 平成一〇年六月一五日法律第一〇七号 suppl-4101-107 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4101-107/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-1 **第一項** この法律は、平成十年十二月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4101-107/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-1/par-1 This Act comes into effect on December 1, 1998; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中証券取引法第四章の次に一章を加える改正規定（第七十九条の二十九第一項に係る部分に限る。）並びに同法第百八十九条第二項及び第四項の改正規定、第二十一条の規定、第二十二条中保険業法第二編第十章第二節第一款の改正規定（第二百六十五条の六に係る部分に限る。）、第二十三条の規定並びに第二十五条の規定並びに附則第四十条、第四十二条、第五十八条、第百三十六条、第百四十条、第百四十三条、第百四十七条、第百四十九条、第百五十八条、第百六十四条、第百八十七条（大蔵省設置法（昭和二十四年法律第百四十四号）第四条第七十九号の改正規定を除く。）及び第百八十八条から第百九十条までの規定　平成十年七月一日 suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-1/par-1/item-1 the provision in Article 1 adding one Chapter after Chapter IV of the Securities and Exchange Act (limited to the part concerning Article 79-29, paragraph (1)) and the provisions amending Article 189, paragraphs (2) and (4) of that Act; the provisions of Article 21; the provision in Article 22 amending Part II, Chapter X, Section 2, Subsection 1 of the Insurance Business Act (limited to the part concerning Article 265-6); the provisions of Article 23 and the provisions of Article 25; and the provisions of Articles 40, 42, 58, 136, 140, 143, 147, 149, 158, 164, and 187 (excluding the provision amending Article 4, item (lxxix) of the Act for Establishment of the Ministry of Finance (Act No. 144 of 1949)) and Articles 188 through 190 of the Supplementary Provisions: July 1, 1998; machine translation, not official ### 第百八十八条（処分等の効力） — Effect of Dispositions caption: machine translation, not official suppl-4101-107/art-188 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-188 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-188 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4101-107/art-188/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-188/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-188/par-1 Dispositions, procedures or other acts carried out before this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) for which there are equivalent provisions in the respective Acts as amended are deemed, except as otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of the respective Acts as amended. machine translation, not official ### 第百八十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4101-107/art-189 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-189 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-189 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4101-107/art-189/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-189/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-189/par-1 The provisions then in force continue to govern the application of penal provisions to acts committed before this Act (or, with regard to the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect, and to acts committed after this Act comes into effect in cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions or where provisions remain in force pursuant to the provisions of these Supplementary Provisions. machine translation, not official ### 第百九十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4101-107/art-190 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-190 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-190 **第一項** 附則第二条から第百四十六条まで、第百五十三条、第百六十九条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4101-107/art-190/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-190/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-190/par-1 Beyond what is provided for in Articles 2 through 146, Article 153, Article 169, and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4101-107/art-1/par-1/item-1: 第百八十八条から第百九十条まで → 相続税法 附則第百八十八条 (Supplementary Provisions, Article 188), suppl-4101-107/art-188 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-188 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-188 - suppl-4101-107/art-1/par-1/item-1: 第百八十八条から第百九十条まで → 相続税法 附則第百八十九条 (Supplementary Provisions, Article 189), suppl-4101-107/art-189 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-189 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-189 - suppl-4101-107/art-1/par-1/item-1: 第百八十八条から第百九十条まで → 相続税法 附則第百九十条 (Supplementary Provisions, Article 190), suppl-4101-107/art-190 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-190 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-190 - suppl-4101-107/art-188/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4101-107/art-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-1 - suppl-4101-107/art-188/par-1: この条 → 相続税法 附則第百八十八条 (Supplementary Provisions, Article 188), suppl-4101-107/art-188 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-188 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-188 - suppl-4101-107/art-189/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4101-107/art-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-1 - suppl-4101-107/art-190/par-1: 前条 → 相続税法 附則第百八十九条 (Supplementary Provisions, Article 189), suppl-4101-107/art-189 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-189 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-189 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 相続税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-1/par-1/item-1 - 相続税法 附則第百八十八条第一項（処分等の効力） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-188/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-188/par-1 - 相続税法 附則第百八十九条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-189/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-189/par-1 - 相続税法 附則第百九十条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4101-107/art-190/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4101-107/art-190/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-20261011T165043-025, 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