# 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-4251-5/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-4251-5/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4251-5/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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1</sup>

**第一項**  この法律は、平成二十五年四月一日から施行する。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。
<sup>suppl-4251-5/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1</sup>
This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-4251-5/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十七年一月一日
  <sup>suppl-4251-5/art-1/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2015;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4251-5/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条の規定（同条中相続税法第一条の三第二号の改正規定、同法第一条の四第二号の改正規定及び同法第二十一条の四（見出しを含む。）の改正規定を除く。）並びに附則第十条、第十二条及び第十三条の規定
    <sup>suppl-4251-5/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 3 (excluding the provisions amending Article 1-3, item (ii) of the Inheritance Tax Act in that Article, the provisions amending Article 1-4, item (ii) of that Act, and the provisions amending Article 21-4 (including its heading) of that Act) and the provisions of Articles 10, 12 and 13 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4251-5/art-1/par-1/item-5/sub-2: 附則第十条 → 相続税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4251-5/art-10 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-10 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-10
- suppl-4251-5/art-1/par-1/item-5/sub-2: 第十二条 → 相続税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4251-5/art-12 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-12 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-12
- suppl-4251-5/art-1/par-1/item-5/sub-2: 第十三条 → 相続税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4251-5/art-13 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-13 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-13

## Cited by

1 provision cites this one. No official source publishes this direction.

- 相続税法 附則第百六条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-106/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-106/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-20261011T165043-034, 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