# 相続税法 / Inheritance Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4221-6` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4221-6 - 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. --- ## 附　則 平成二二年三月三一日法律第六号 suppl-4221-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4221-6/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1 **第一項** この法律は、平成二十二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4221-6/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1 This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 次に掲げる規定　平成二十二年六月一日 suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-1 the following provisions: June 1, 2010 machine translation, not official **イ及びロ** 略 suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-1/sub-1 Omitted machine translation, not official **ハ** 第三条中相続税法の目次の改正規定、同法第六十八条の改正規定、同法第六十九条の改正規定、同法第七十条の改正規定及び同法第七十二条を削る改正規定 suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-1/sub-2 the provisions of Article 3 amending the table of contents of the Inheritance Tax Act, the provisions amending Article 68 of that Act, the provisions amending Article 69 of that Act, the provisions amending Article 70 of that Act, and the provisions deleting Article 72 of that Act. machine translation, not official **二** 略 suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-2 Omitted machine translation, not official **三** 次に掲げる規定　平成二十二年十月一日 suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-3 the following provisions: October 1, 2010 machine translation, not official **イ及びロ** 略 suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ハ** 第三条中相続税法第六十四条第四項の改正規定及び附則第三十三条の規定 suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-3/sub-2 the provisions of Article 3 amending Article 64, paragraph (4) of the Inheritance Tax Act, and the provisions of Article 33 of the Supplementary Provisions. machine translation, not official **四** 略 suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-4 Omitted machine translation, not official **五** 第三条中相続税法第二十四条の改正規定及び附則第三十二条第一項の規定　平成二十三年四月一日 suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-5 the provisions of Article 3 amending Article 24 of the Inheritance Tax Act, and the provisions of Article 32, paragraph (1) of the Supplementary Provisions: April 1, 2011. machine translation, not official ### 第三十条（相続税法の一部改正に伴う経過措置の原則） — General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act caption: machine translation, not official suppl-4221-6/art-30 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-30 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-30 **第一項** 第三条の規定による改正後の相続税法（以下附則第三十三条までにおいて「新相続税法」という。）の規定は、この附則に別段の定めがあるものを除き、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。 suppl-4221-6/art-30/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-30/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax Act" through Article 33 of the Supplementary Provisions) apply to inheritance tax or gift tax on property to be acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date. machine translation, not official ### 第三十一条（障害者控除に関する経過措置） — Transitional Measures Concerning Deduction for Persons with Disabilities caption: machine translation, not official suppl-4221-6/art-31 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-31 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-31 **第一項** 新相続税法第十九条の四第一項の規定に該当する同項に規定する障害者が、その者又はその者の扶養義務者（同条第三項において準用する新相続税法第十九条の三第二項に規定する扶養義務者をいう。以下この条において「扶養義務者」という。）の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第三条の規定による改正前の相続税法（附則第三十三条において「旧相続税法」という。）、所得税法等の一部を改正する法律（昭和六十三年法律第百九号）第三条の規定による改正前の相続税法、相続税法の一部を改正する法律（昭和五十年法律第十五号）による改正前の相続税法又は相続税法の一部を改正する法律（昭和四十八年法律第六号）による改正前の相続税法（以下この条において「旧法」と総称する。）第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定の適用を受けたことがある者である場合には、その者又はその者の扶養義務者が新相続税法第十九条の四第一項又は同条第三項において準用する新相続税法第十九条の三第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について新相続税法第十九条の四第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の四第一項又は同条第三項において準用する旧法第十九条の三第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の四第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の四第一項若しくは同条第三項において準用する旧法第十九条の三第二項又は新相続税法第十九条の四第一項若しくは同条第三項において準用する新相続税法第十九条の三第二項の規定による控除を受けた金額の合計額を控除した残額に達するまでの金額とする。 suppl-4221-6/art-31/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-31/par-1 In the case where a person with a disability prescribed in Article 19-4, paragraph (1) of the New Inheritance Tax Act who falls under that paragraph is a person who, in respect of inheritance tax on property acquired by inheritance or bequest before the Effective Date by that person or a person under a duty of support for that person (meaning a person under a duty of support prescribed in Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act; hereinafter referred to as a "person under a duty of support" in this Article), has received the application of the provisions of Article 19-4, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" in Article 33 of the Supplementary Provisions), the Inheritance Tax Act prior to amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988), the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 15 of 1975), or the Inheritance Tax Act prior to amendment by the Act Partially Amending the Inheritance Tax Act (Act No. 6 of 1973) (hereinafter collectively referred to as the "Former Act" in this Article), or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act, the amount of deduction that that person or the person under a duty of support for that person may receive under Article 19-4, paragraph (1) of the New Inheritance Tax Act, or Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act, is, notwithstanding Article 19-3, paragraph (3) of the New Inheritance Tax Act, the amount up to the remainder obtained by deducting the total of the amounts of deduction already received under Article 19-4, paragraph (1) of the Former Act, Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act, Article 19-4, paragraph (1) of the New Inheritance Tax Act, or Article 19-3, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the New Inheritance Tax Act from the amount of deduction that could be received if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied to that inheritance tax (or, if the deduction under Article 19-4, paragraph (1) of the Former Act or Article 19-3, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 19-4, paragraph (3) of the Former Act was received two or more times, the amount of deduction that could be received if Article 19-4, paragraph (1) of the New Inheritance Tax Act were applied when the person first acquired property by inheritance or bequest). machine translation, not official ### 第三十二条（定期金に関する権利の評価に関する経過措置） — Transitional Measures Concerning the Valuation of Rights Relating to Periodic Payments caption: machine translation, not official suppl-4221-6/art-32 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32 **第一項** 新相続税法第二十四条の規定は、平成二十三年四月一日以後に相続若しくは遺贈又は贈与により取得する定期金給付契約に関する権利に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した定期金給付契約に関する権利に係る相続税又は贈与税については、なお従前の例による。 suppl-4221-6/art-32/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-1 The provisions of Article 24 of the New Inheritance Tax Act apply to inheritance tax or gift tax on a right relating to a contract for periodic payments acquired by inheritance or bequest or by gift on or after April 1, 2011, and the provisions then in force continue to govern inheritance tax or gift tax on a right relating to a contract for periodic payments acquired by inheritance or bequest or by gift before that date. machine translation, not official **第二項** 施行日から平成二十三年三月三十一日までの間に締結された定期金給付契約に関する権利（新相続税法第二十四条に規定するものに限る。）を同日までに相続若しくは遺贈又は贈与により取得する場合には、当該権利の価額は、前項の規定にかかわらず、同条に規定する金額による。ただし、次に掲げるものに係る定期金給付契約に関する権利については、この限りでない。 suppl-4221-6/art-32/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-2 In the case where a right relating to a contract for periodic payments concluded during the period from the Effective Date to March 31, 2011 (limited to one prescribed in Article 24 of the New Inheritance Tax Act) is acquired by inheritance or bequest or by gift by that date, the value of that right is, notwithstanding the preceding paragraph, the amount prescribed in that Article; provided, however, that this does not apply to a right relating to a contract for periodic payments that relates to any of the following: machine translation, not official **一** 保険者が被保険者の死亡に関し保険金を支払うことを約する生命保険契約における当該保険金（所得税法第七十六条第四項に規定する個人年金保険契約等に係るものその他の政令で定めるものを除く。） suppl-4221-6/art-32/par-2/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-2/item-1 the insurance benefit under a life insurance contract in which the insurer promises to pay the insurance benefit upon the death of the insured (excluding one relating to an individual annuity insurance contract, etc. prescribed in Article 76, paragraph (4) of the Income Tax Act and any other benefit specified by Cabinet Order); machine translation, not official **二** 確定給付企業年金法（平成十三年法律第五十号）第三条第一項に規定する確定給付企業年金に係る規約に基づいて支給を受ける年金その他の政令で定める年金 suppl-4221-6/art-32/par-2/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-2/item-2 a pension paid pursuant to the rules relating to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), and any other pension specified by Cabinet Order. machine translation, not official ### 第三十三条（同族会社等の行為又は計算の否認等に関する経過措置） — Transitional Measures Concerning the Negation of Actions or Calculations by a Family Company or Similar Corporation caption: machine translation, not official suppl-4221-6/art-33 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-33 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-33 **第一項** 新相続税法第六十四条第四項の規定は、平成二十二年十月一日以後に同項に規定する合併等（同項に規定する現物分配のうち、残余財産の分配にあっては同日以後の解散によるものに限る。）が行われる場合について適用し、同日前に旧相続税法第六十四条第四項に規定する合併等が行われた場合については、なお従前の例による。 suppl-4221-6/art-33/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-33/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-33/par-1 The provisions of Article 64, paragraph (4) of the New Inheritance Tax Act apply to the case where, on or after October 1, 2010, a merger, etc. prescribed in that paragraph (limited, as for the distribution of residual assets among the distributions in kind prescribed in that paragraph, to one resulting from a dissolution on or after that date) is carried out, and the provisions then in force continue to govern the case where a merger, etc. prescribed in Article 64, paragraph (4) of the Former Inheritance Tax Act was carried out before that date. machine translation, not official ### 第百四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4221-6/art-146 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-146 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-146 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4221-6/art-146/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-146/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4221-6/art-147 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-147 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-147 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4221-6/art-147/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-147/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-147/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4221-6/art-1/par-1/item-3/sub-2: 附則第三十三条 → 相続税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4221-6/art-33 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-33 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-33 - suppl-4221-6/art-1/par-1/item-5: 附則第三十二条第一項 → 相続税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4221-6/art-32/par-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-1 - suppl-4221-6/art-30/par-1: 附則第三十三条 → 相続税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4221-6/art-33 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-33 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-33 - suppl-4221-6/art-31/par-1: この条 → 相続税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4221-6/art-31 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-31 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-31 - suppl-4221-6/art-31/par-1: 附則第三十三条 → 相続税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4221-6/art-33 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-33 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-33 - suppl-4221-6/art-32/par-2: 前項 → 相続税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4221-6/art-32/par-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-1 - suppl-4221-6/art-32/par-2/item-1: 所得税法第七十六条第四項 → 所得税法 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-4 - suppl-4221-6/art-32/par-2/item-2: 確定給付企業年金法（平成十三年法律第五十号）第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - suppl-4221-6/art-146/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4221-6/art-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1 - suppl-4221-6/art-146/par-1: この条 → 相続税法 附則第百四十六条 (Supplementary Provisions, Article 146), suppl-4221-6/art-146 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-146 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-146 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 相続税法 附則第一条第一項第三号ハ（施行期日） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-3/sub-2 - 相続税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1/par-1/item-5 - 相続税法 附則第三十条第一項（相続税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-30/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-30/par-1 - 相続税法 附則第三十一条第一項（障害者控除に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-31/par-1 - 相続税法 附則第三十二条第二項（定期金に関する権利の評価に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-32/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-32/par-2 - 相続税法 附則第百四十六条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-146/par-1 --- ## 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-20261011T162312-040, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-031, 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