# 相続税法 / Inheritance Tax Act — 第五十七条 (Supplementary Provisions, Article 57) - 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: 第五十七条 (Supplementary Provisions, Article 57)（相続税の連帯納付義務等に関する経過措置） — address `suppl-4241-16/art-57` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57 - 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. --- ### 第五十七条（相続税の連帯納付義務等に関する経過措置） — Transitional Measures Concerning Joint and Several Liability for Payment of Inheritance Tax, etc. caption: machine translation, not official suppl-4241-16/art-57 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-57 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57 **第一項** 第四条の規定による改正後の相続税法（以下この条及び次条において「新相続税法」という。）第三十四条の規定は、施行日以後に同条第一項に規定する申告書の提出期限（延納若しくは物納の許可の申請の却下若しくは取下げ又は延納若しくは物納の許可の取消しがあった場合には、その却下に係る書面が発せられた日若しくは取下げがあった日又は取消しに係る書面が発せられた日）又は分納税額の納期限（次項において「申告期限等」と総称する。）が到来する相続税について適用する。 suppl-4241-16/art-57/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-57/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57/par-1 The provisions of Article 34 of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in this Article and the following Article) apply to inheritance tax for which the deadline for filing a return prescribed in paragraph (1) of that Article (where there has been a dismissal or withdrawal of an application to defer payment or an application for payment in kind, or a revocation of permission to defer payment or permission for payment in kind, the day on which the document relating to the dismissal was issued, the day on which the withdrawal was made, or the day on which the document relating to the revocation was issued) or the due date for payment of an installment payment (collectively referred to as the "return due date, etc." in the following paragraph) arrives on or after the Effective Date. machine translation, not official **第二項** 新相続税法第三十四条第一項の規定は、施行日前に申告期限等が到来した相続税で施行日において未納となっているものについて準用する。この場合において、同項第一号中「規定による通知」とあるのは、「規定による通知（平成二十三年六月三十日前にあつては、同法第三十七条（督促）の規定による督促に係る督促状）」と読み替えるものとする。 suppl-4241-16/art-57/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-57/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57/par-2 The provisions of Article 34, paragraph (1) of the New Inheritance Tax Act apply mutatis mutandis to inheritance tax for which the return due date, etc. arrived before the Effective Date and that remains unpaid as of the Effective Date. In this case, the phrase "the notice under the provisions of paragraph (6)" in item (i) of that paragraph is deemed to be replaced with "the notice under the provisions of paragraph (6) (before June 30, 2011, the written demand relating to the demand under the provisions of Article 37 (Demand) of the Act on General Rules for National Taxes)". machine translation, not official --- ## Cites - suppl-4241-16/art-57/par-1: この条 → 相続税法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4241-16/art-57 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-57 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57 - suppl-4241-16/art-57/par-1: 次条 → 相続税法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4241-16/art-58 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-58 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-58 - suppl-4241-16/art-57/par-1: 次項 → 相続税法 附則第五十七条第二項 (Supplementary Provisions, Article 57, paragraph (2)), suppl-4241-16/art-57/par-2 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-57/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 相続税法 附則第五十七条第一項（相続税の連帯納付義務等に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4241-16/art-57/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4241-16/art-57/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-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