# 相続税法 / Inheritance Tax Act — 第二十三条 (Supplementary Provisions, Article 23)

- 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: 第二十三条 (Supplementary Provisions, Article 23)（相続税及び贈与税の当該職員の質問検査権に関する経過措置） — address `suppl-4151-8/art-23`
- 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-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-23
- 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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### 第二十三条（相続税及び贈与税の当該職員の質問検査権に関する経過措置） — Transitional Measures Concerning the Authority of Relevant Officials to Question and Inspect for Inheritance Tax and Gift Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-23 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-23 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-23</sup>

**第一項**  新相続税法第六十条の規定は、施行日以後に国税庁、国税局又は税務署の当該職員が行う相続税若しくは贈与税に関する調査又は相続税若しくは贈与税の徴収に係る質問又は検査について適用する。
<sup>suppl-4151-8/art-23/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4151-8/art-23/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4151-8/art-23/par-1</sup>
The provisions of Article 60 of the New Inheritance Tax Act apply to a question or inspection relating to an investigation concerning inheritance tax or gift tax or to the collection of inheritance tax or gift tax, conducted on or after the Effective Date by the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office.
<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