# 相続税法 / Inheritance Tax Act — 第三十四条の二 (Supplementary Provisions, Article 34-2) - 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: 第三十四条の二 (Supplementary Provisions, Article 34-2)（行政庁等） — address `suppl-4171-38/art-34-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2 - 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. --- ### 第三十四条の二（行政庁等） — Administrative Agencies, etc. caption: machine translation, not official suppl-4171-38/art-34-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2 **第一項** この附則（附則第十五条第四項を除く。）及びこの附則において読み替えて準用する保険業法における行政庁は、次の各号に掲げる法人の区分に応じ、当該各号に定める者とする。 suppl-4171-38/art-34-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1 The administrative agency under these Supplementary Provisions (excluding Article 15, paragraph (4) of the Supplementary Provisions) and under the Insurance Business Act as applied mutatis mutandis with replacement of terms in these Supplementary Provisions is the person specified in the respective items below, according to the category of juridical person listed in those items: machine translation, not official **一** この法律の公布の際現に特定保険業を行っていた民法第三十四条の規定により設立された法人　移行登記をした日の前日において整備法第九十五条の規定によりなお従前の例により当該法人の業務の監督を行っていた行政機関（同日以前にあっては、同条の規定によりなお従前の例により当該法人の業務の監督を行う行政機関） suppl-4171-38/art-34-2/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-1 a juridical person established pursuant to the provisions of Article 34 of the Civil Code that was actually conducting specified insurance business at the time of the promulgation of this Act: the administrative agency that, on the day preceding the date of registration of transition, was supervising the business of that juridical person as the provisions then in force continued to govern pursuant to the provisions of Article 95 of the Development Act (on or before that day, the administrative agency that supervises the business of that juridical person as the provisions then in force continue to govern pursuant to the provisions of that Article); machine translation, not official **二** 前号に掲げる法人以外の法人　内閣総理大臣 suppl-4171-38/art-34-2/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-2 a juridical person other than that listed in the preceding item: the Prime Minister. machine translation, not official **第二項** この附則及びこの附則において読み替えて準用する保険業法における主務省令は、内閣総理大臣及び前項第一号に掲げる法人の業務の監督に係る事務を所掌する大臣が共同で発する命令とする。 suppl-4171-38/art-34-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-2 The Ministerial Order of the competent ministry in these Supplementary Provisions and in the Insurance Business Act as applied mutatis mutandis with replacement of terms in these Supplementary Provisions is an order issued jointly by the Prime Minister and the minister who has jurisdiction over the affairs relating to the supervision of the business of the juridical persons listed in item (i) of the preceding paragraph. machine translation, not official --- ## Cites - suppl-4171-38/art-34-2/par-1/item-1: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/civil-code/art-34 · https://japanlaw.org/l/129AC0000000089/art-34 - suppl-4171-38/art-34-2/par-1/item-2: 前号 → 相続税法 附則第三十四条の二第一項第一号 (Supplementary Provisions, Article 34-2, paragraph (1), item (i)), suppl-4171-38/art-34-2/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-1 - suppl-4171-38/art-34-2/par-2: 前項第一号 → 相続税法 附則第三十四条の二第一項第一号 (Supplementary Provisions, Article 34-2, paragraph (1), item (i)), suppl-4171-38/art-34-2/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 相続税法 附則第三十四条の二第一項第二号（行政庁等） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-1/item-2 - 相続税法 附則第三十四条の二第二項（行政庁等） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4171-38/art-34-2/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4171-38/art-34-2/par-2 --- ## 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-20261011T165043-028, 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