# 相続税法 / Inheritance Tax Act — 第一条 (Supplementary Provisions, Article 1)

- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4221-6/art-1`
- 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/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　平成二十二年六月一日
  <sup>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</sup>
  the following provisions: June 1, 2010
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>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</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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.
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>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</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十二年十月一日
  <sup>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</sup>
  the following provisions: October 1, 2010
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>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</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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.
    <sup>machine translation, not official</sup>

  **四**  略
  <sup>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</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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.
  <sup>machine translation, not official</sup>

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## 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

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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

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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-20261011T162312-040, 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