# 相続税法 / Inheritance Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（未成年者控除に関する経過措置） — address `suppl-4251-5/art-12` - 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-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-12 - 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. --- ### 第十二条（未成年者控除に関する経過措置） — Transitional Measures Concerning Deduction for Minors caption: machine translation, not official 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 **第一項** 新相続税法第十九条の三第一項の規定に該当する者が、その者又は同条第二項に規定する扶養義務者の平成二十七年一月一日前に相続又は遺贈により取得した財産に係る相続税について第三条の規定による改正前の相続税法（以下附則第十四条までにおいて「旧相続税法」という。）第十九条の三第一項又は第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新相続税法第十九条の三第一項又は第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について同条第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧相続税法第十九条の三第一項又は第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧相続税法第十九条の三第一項若しくは第二項又は新相続税法第十九条の三第一項若しくは第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。 suppl-4251-5/art-12/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-12/par-1 In the case where a person who falls under Article 19-3, paragraph (1) of the New Inheritance Tax Act is a person who has received the application of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" through Article 14 of the Supplementary Provisions) with respect to inheritance tax on property acquired by inheritance or bequest before January 1, 2015, by that person or by the person under a duty of support prescribed in paragraph (2) of that Article, the amount that that person or that person under a duty of support may deduct pursuant to Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total of the amounts already deducted under Article 19-3, paragraph (1) or (2) of the Former Inheritance Tax Act or Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act from the amount that could be deducted if paragraph (1) of that Article were applied to that inheritance tax (if the person has received the deduction under Article 19-3, paragraph (1) or (2) of the Former Inheritance Tax Act two or more times, the amount that could be deducted if Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest). machine translation, not official --- ## Cites - suppl-4251-5/art-12/par-1: 附則第十四条 → 相続税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4251-5/art-14 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4251-5/art-14 · https://japanlaw.org/l/325AC0000000073/suppl-4251-5/art-14 ## Cited by 1 provision cites this one. No official source publishes this direction. - 相続税法 附則第一条第一項第五号ロ（施行期日） — 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 --- ## 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