# 相続税法 / Inheritance Tax Act — 第二十七条 (Supplementary Provisions, Article 27) - 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: 第二十七条 (Supplementary Provisions, Article 27)（配偶者に対する相続税額の軽減等に関する経過措置） — address `suppl-4231-114/art-27` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-27 - 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. --- ### 第二十七条（配偶者に対する相続税額の軽減等に関する経過措置） — Transitional Measures Concerning Reduction of the Amount of Inheritance Tax for a Spouse, etc. caption: machine translation, not official suppl-4231-114/art-27 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-27 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-27 **第一項** 第三条の規定による改正後の相続税法第十九条の二、第二十一条の六、第三十二条及び第三十六条の規定は、施行日以後に同法第二十七条又は第二十八条の規定による申告書の提出期限が到来する相続税又は贈与税について適用し、施行日前に第三条の規定による改正前の相続税法（附則第三十条及び第三十九条において「旧相続税法」という。）第二十七条又は第二十八条の規定による申告書の提出期限が到来した相続税又は贈与税については、なお従前の例による。 suppl-4231-114/art-27/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-27/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-27/par-1 The provisions of Articles 19-2, 21-6, 32 and 36 of the Inheritance Tax Act as amended by the provisions of Article 3 apply to inheritance tax or gift tax for which the deadline for filing a return under the provisions of Article 27 or Article 28 of that Act arrives on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax for which the deadline for filing a return under the provisions of Article 27 or Article 28 of the Inheritance Tax Act before amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" in Articles 30 and 39 of the Supplementary Provisions) arrived before the Effective Date. machine translation, not official --- ## Cites - suppl-4231-114/art-27/par-1: 附則第三十条 → 相続税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4231-114/art-30 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-114/art-30 · https://japanlaw.org/l/325AC0000000073/suppl-4231-114/art-30 --- ## 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-20261011T165043-033, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-002, 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