# 相続税法 / Inheritance Tax Act — 第二十一条 (Supplementary Provisions, Article 21)

- 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: 第二十一条 (Supplementary Provisions, Article 21)（贈与税の申告内容の開示等に関する経過措置） — address `suppl-4151-8/art-21`
- 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-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-21
- 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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### 第二十一条（贈与税の申告内容の開示等に関する経過措置） — Transitional Measures Concerning Disclosure of the Contents of Gift Tax Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-21 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-21 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-21</sup>

**第一項**  新相続税法第四十九条の二の規定は、平成十五年一月一日以後に贈与により取得した財産に係る贈与税の申告書に記載された贈与税の課税価格の合計額で同条第一項に規定するものの開示について適用する。
<sup>suppl-4151-8/art-21/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-21/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-21/par-1</sup>
The provisions of Article 49-2 of the New Inheritance Tax Act apply to the disclosure of the total amount of the taxable values for gift tax prescribed in paragraph (1) of that Article that is entered in gift tax returns on property acquired by gift on or after January 1, 2003.
<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-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