# 相続税法 / Inheritance Tax Act — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（納税義務者が住所及び居所を有しないこととなる場合に関する経過措置） — address `suppl-4151-8/art-19` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-19 - 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. --- ### 第十九条（納税義務者が住所及び居所を有しないこととなる場合に関する経過措置） — Transitional Measures Concerning the Case Where a Person Liable for Tax Ceases to Have a Domicile and Residence caption: machine translation, not official suppl-4151-8/art-19 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-19 **第一項** 相続若しくは遺贈又は贈与により財産を取得した者が施行日以後に新相続税法第二十一条の十八第一項、第二十七条第一項及び第二項（第二十八条第二項において準用する場合を含む。）、第二十八条第一項、第二十九条第一項並びに第三十一条第二項に規定する住所及び居所を有しないこととなる場合についてこれらの規定を適用し、施行日前に旧相続税法第二十七条第一項及び第二項（第二十八条第二項において準用する場合を含む。）、第二十八条第一項、第二十九条第一項並びに第三十一条第二項に規定する住所及び居所を有しないこととなった場合については、なお従前の例による。 suppl-4151-8/art-19/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-19/par-1 In the case where a person who has acquired property by inheritance or bequest or by gift ceases, on or after the Effective Date, to have the domicile and residence prescribed in Article 21-18, paragraph (1), Article 27, paragraphs (1) and (2) (including as applied mutatis mutandis pursuant to Article 28, paragraph (2)), Article 28, paragraph (1), Article 29, paragraph (1) and Article 31, paragraph (2) of the New Inheritance Tax Act, these provisions apply, and in the case where a person ceased, before the Effective Date, to have the domicile and residence prescribed in Article 27, paragraphs (1) and (2) (including as applied mutatis mutandis pursuant to Article 28, paragraph (2)), Article 28, paragraph (1), Article 29, paragraph (1) and Article 31, paragraph (2) of the Former Inheritance Tax Act, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261011T162312-035, 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