# 相続税法 / Inheritance Tax Act — 第三十一条 (Supplementary Provisions, Article 31) - 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: 第三十一条 (Supplementary Provisions, Article 31)（障害者控除に関する経過措置） — address `suppl-4221-6/art-31` - 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-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4221-6/art-31 - 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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11