# 相続税法 / Inheritance Tax Act — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（調書の提出に関する経過措置） — address `suppl-4231-82/art-20` - 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-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20 - 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. --- ### 第二十条（調書の提出に関する経過措置） — Transitional Measures on the Submission of Statements caption: machine translation, not official 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 **第一項** 新相続税法第五十九条第四項及び第六項（同条第四項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべき同条第四項に規定する調書について適用する。 suppl-4231-82/art-20/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-20/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20/par-1 The provisions of Article 59, paragraphs (4) and (6) (limited to the part concerning paragraph (4) of that Article) of the New Inheritance Tax Act apply to statements prescribed in paragraph (4) of that Article to be submitted on or after January 1, 2014. machine translation, not official **第二項** 新相続税法第五十九条第五項及び第六項（同条第五項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出する同条第四項に規定する光ディスク等について適用し、同日前に提出した旧相続税法第五十九条第四項に規定する光ディスク等については、なお従前の例による。 suppl-4231-82/art-20/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-20/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20/par-2 The provisions of Article 59, paragraphs (5) and (6) of the New Inheritance Tax Act (limited to the part relating to paragraph (5) of that Article) apply to an optical disc or similar medium prescribed in paragraph (4) of that Article that is submitted on or after January 1, 2014, and the provisions then in force continue to govern an optical disc or similar medium prescribed in Article 59, paragraph (4) of the Former Inheritance Tax Act that was submitted before that date. machine translation, not official **第三項** 平成二十五年十二月三十一日以前において旧相続税法第五十九条第四項の規定に基づき受けた同項に規定する所轄税務署長の承認については、新相続税法第五十九条第五項の規定に基づき受けた同項に規定する所轄税務署長の承認とみなして、同項の規定を適用する。 suppl-4231-82/art-20/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4231-82/art-20/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4231-82/art-20/par-3 With regard to the approval of the competent district director that was received on or before December 31, 2013 under Article 59, paragraph (4) of the Former Inheritance Tax Act and is prescribed in that paragraph, that approval is deemed to be the approval of the competent district director prescribed in that paragraph that was received under Article 59, paragraph (5) of the New Inheritance Tax Act, and the provisions of that paragraph apply. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 相続税法 附則第一条第一項第六号ロ（施行期日） — 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 - 相続税法 附則第十七条第一項（相続時精算課税に係る贈与税額の還付に関する経過措置） — 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 - 相続税法 附則第十七条第二項（相続時精算課税に係る贈与税額の還付に関する経過措置） — 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 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-033, 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