# 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-4231-82/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-4231-82/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4231-82/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
caption: machine translation, not official
suppl-4231-82/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1
**第一項** この法律は、公布の日から施行する。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-4231-82/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一** 次に掲げる規定 公布の日から起算して二月を経過した日
suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-1
the following provisions: the day on which two months have elapsed from the date of promulgation;
machine translation, not official
**イ及びロ** 略
suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ハ** 第三条中相続税法第六十八条に二項を加える改正規定及び同法第七十一条の改正規定
suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-1/sub-2
the provision in Article 3 adding two paragraphs to Article 68 of the Inheritance Tax Act and the provision amending Article 71 of that Act
machine translation, not official
**二** 略
suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-2
Omitted
machine translation, not official
**三** 次に掲げる規定 平成二十四年一月一日
suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-3
the following provisions: January 1, 2012
machine translation, not official
**イ及びロ** 略
suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ハ** 第三条中相続税法第三十二条の改正規定、同法第三十三条の二の改正規定、同法第三十四条に五項を加える改正規定（同条第六項に係る部分に限る。）及び同法第五十九条に二項を加える改正規定（同条第六項に係る部分に限る。）並びに附則第十七条第一項及び第二項並びに第十八条第二項の規定
suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-3/sub-2
the provision in Article 3 amending Article 32 of the Inheritance Tax Act, the provision amending Article 33-2 of that Act, the provision adding five paragraphs to Article 34 of that Act (limited to the part concerning paragraph (6) of that Article) and the provision adding two paragraphs to Article 59 of that Act (limited to the part concerning paragraph (6) of that Article), and the provisions of Article 17, paragraphs (1) and (2) and Article 18, paragraph (2) of the Supplementary Provisions
machine translation, not official
**四及び五** 略
suppl-4231-82/art-1/par-1/item-4-to-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-4-to-5 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-4-to-5
Omitted
machine translation, not official
**六** 次に掲げる規定 平成二十六年一月一日
suppl-4231-82/art-1/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-6
the following provisions: January 1, 2014;
machine translation, not official
**イ** 略
suppl-4231-82/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ロ** 第三条中相続税法第五十九条第四項の改正規定及び同条に二項を加える改正規定（同条第五項に係る部分に限る。）並びに附則第二十条の規定
suppl-4231-82/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-1/par-1/item-6/sub-2
the provision in Article 3 amending Article 59, paragraph (4) of the Inheritance Tax Act and the provision adding two paragraphs to Article 59 of that Act (limited to the part concerning paragraph (5) of that Article), and the provisions of Article 20 of the Supplementary Provisions
machine translation, not official
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## Cites
- suppl-4231-82/art-1/par-1/item-3/sub-2: 附則第十七条第一項 → 相続税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-4231-82/art-17/par-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-17/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17/par-1
- suppl-4231-82/art-1/par-1/item-3/sub-2: 第二項 → 相続税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4231-82/art-17/par-2 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-17/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-17/par-2
- suppl-4231-82/art-1/par-1/item-3/sub-2: 第十八条第二項 → 相続税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4231-82/art-18/par-2 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-18/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-18/par-2
- suppl-4231-82/art-1/par-1/item-6/sub-2: 附則第二十条 → 相続税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4231-82/art-20 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-20 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20
## Cited by
1 provision cites this one. No official source publishes this direction.
- 相続税法 附則第九十二条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-92/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-20261011T165043-032, translated 2026-10-11
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11