# 相続税法 / Inheritance Tax Act — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（相続税法の一部改正に伴う経過措置） — address `suppl-4261-10/art-37` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37 - 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. --- ### 第三十七条（相続税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act caption: machine translation, not official suppl-4261-10/art-37 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-37 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37 **第一項** 第五条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第三十八条第四項の規定は、平成二十七年四月一日以後に提出される新相続税法第三十九条第一項の申請書に係る延納の許可について適用し、同日前に提出された第五条の規定による改正前の相続税法第三十九条第一項の申請書に係る延納の許可については、なお従前の例による。 suppl-4261-10/art-37/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37/par-1 The provisions of Article 38, paragraph (4) of the Inheritance Tax Act as amended by the provisions of Article 5 (referred to as the "New Inheritance Tax Act" in this Article) apply to permission to defer payment relating to a written application under Article 39, paragraph (1) of the New Inheritance Tax Act that is submitted on or after April 1, 2015, and the provisions then in force continue to govern permission to defer payment relating to a written application under Article 39, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 5 that was submitted before that day. machine translation, not official **第二項** 新相続税法第五十九条第六項の規定は、施行日以後に提供する同条第四項に規定する調書の同項に規定する記載事項について適用する。 suppl-4261-10/art-37/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-37/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37/par-2 The provisions of Article 59, paragraph (6) of the New Inheritance Tax Act apply to the matters to be stated, prescribed in paragraph (4) of that Article, in a statement prescribed in that paragraph that is provided on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4261-10/art-37/par-1: この条 → 相続税法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4261-10/art-37 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-37 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 相続税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-1/par-1/item-3/sub-2 - 相続税法 附則第三十七条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4261-10/art-37/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4261-10/art-37/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-20261011T165043-035, 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