# 相続税法 / Inheritance Tax Act — 第二十二条 (Supplementary Provisions, Article 22)

- 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: 第二十二条 (Supplementary Provisions, Article 22)（相続税の延滞税の特則に関する経過措置） — address `suppl-4151-8/art-22`
- 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-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-22
- 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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### 第二十二条（相続税の延滞税の特則に関する経過措置） — Transitional Measures Concerning the Special Provisions on Delinquent Tax for Inheritance Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-22 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-22 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-22</sup>

**第一項**  新相続税法第五十一条第二項の規定は、施行日以後に相続又は遺贈により取得した財産（当該相続に係る被相続人からの贈与により取得した財産で新相続税法第二十一条の九第三項の規定の適用を受けるものを含む。）に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
<sup>suppl-4151-8/art-22/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-22/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-22/par-1</sup>
The provisions of Article 51, paragraph (2) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of Article 21-9, paragraph (3) of the New Inheritance Tax Act), and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest 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-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