# 相続税法 / Inheritance Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4271-9` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4271-9 - 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. --- ## 附　則 平成二七年三月三一日法律第九号 suppl-4271-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4271-9/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1 **第一項** この法律は、平成二十七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。 suppl-4271-9/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1 This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 略 suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-1 Omitted machine translation, not official **二** 次に掲げる規定　平成二十七年七月一日 suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-2 the following provisions: July 1, 2015; machine translation, not official **イ** 略 suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-2/sub-1 Omitted machine translation, not official **ロ** 第三条の規定（同条中相続税法第十条第一項第五号の改正規定及び同法第五十九条の改正規定を除く。）及び附則第三十四条第一項から第三項までの規定 suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-2/sub-2 the provisions of Article 3 (excluding the provisions of that Article amending Article 10, paragraph (1), item (v) of the Inheritance Tax Act and the provisions amending Article 59 of that Act), and the provisions of Article 34, paragraphs (1) through (3) of the Supplementary Provisions. machine translation, not official **三から七まで** 略 suppl-4271-9/art-1/par-1/item-3-to-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-3-to-7 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-3-to-7 Omitted machine translation, not official **八** 第三条中相続税法第十条第一項第五号の改正規定及び同法第五十九条の改正規定並びに附則第三十四条第四項及び第百二十七条（行政手続における特定の個人を識別するための番号の利用等に関する法律第九条第三項の改正規定（「第五十九条第一項から第三項まで」を「第五十九条第一項、第三項若しくは第四項」に改める部分に限る。）に限る。）の規定　平成三十年一月一日 suppl-4271-9/art-1/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-8 the provisions of Article 3 amending Article 10, paragraph (1), item (v) of the Inheritance Tax Act and the provisions amending Article 59 of that Act, and the provisions of Article 34, paragraph (4) and Article 127 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (limited to the part replacing "Article 59, paragraphs (1) through (3)" with "Article 59, paragraph (1), (3) or (4)")) of the Supplementary Provisions: January 1, 2018. machine translation, not official ### 第三十四条（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-4271-9/art-34 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34 **第一項** 第三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。）第一条の三第二項の規定は、平成二十七年七月一日以後に同項第一号の個人、同項第二号に規定する受贈者又は同項第三号に規定する相続人から相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得する財産に係る相続税について適用する。 suppl-4271-9/art-34/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-1 The provisions of Article 1-3, paragraph (2) of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax Act" in this Article) apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after July 1, 2015 from an individual referred to in item (i) of that paragraph, a donee prescribed in item (ii) of that paragraph, or an heir prescribed in item (iii) of that paragraph. machine translation, not official **第二項** 新相続税法第一条の四第二項の規定は、平成二十七年七月一日以後に同項第一号の個人、同項第二号に規定する受贈者又は同項第三号の相続人から贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る贈与税について適用する。 suppl-4271-9/art-34/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-2 The provisions of Article 1-4, paragraph (2) of the New Inheritance Tax Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after July 1, 2015 from an individual referred to in item (i) of that paragraph, a donee prescribed in item (ii) of that paragraph, or an heir referred to in item (iii) of that paragraph. machine translation, not official **第三項** 新相続税法第十四条第三項及び第三十二条第一項の規定は、平成二十七年七月一日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同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は、なお従前の例による。 suppl-4271-9/art-34/par-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-3 The provisions of Article 14, paragraph (3) and Article 32, paragraph (1) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after July 1, 2015, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date. machine translation, not official **第四項** 新相続税法第五十九条第二項の規定は、新相続税法第十条第一項第五号に規定する保険会社等の新相続税法第五十九条第一項に規定する営業所等が新相続税法第三条第一項第一号に規定する生命保険契約又は同号に規定する損害保険契約の契約者が死亡したことに伴い契約者の変更の手続を行うことにより、平成三十年一月一日以後に当該変更の効力が生ずる場合について適用する。 suppl-4271-9/art-34/par-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-4 The provisions of Article 59, paragraph (2) of the New Inheritance Tax Act apply to the case where, as a result of the business office or similar place prescribed in Article 59, paragraph (1) of the New Inheritance Tax Act of an insurance company, etc. prescribed in Article 10, paragraph (1), item (v) of the New Inheritance Tax Act carrying out the procedure for changing the policyholder upon the death of the policyholder of a life insurance contract prescribed in Article 3, paragraph (1), item (i) of the New Inheritance Tax Act or a non-life insurance contract prescribed in that item, that change takes effect on or after January 1, 2018. machine translation, not official ### 第百三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4271-9/art-130 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-130 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-130 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4271-9/art-130/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-130/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4271-9/art-131 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-131 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-131 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4271-9/art-131/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-131/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-131/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4271-9/art-1/par-1/item-2/sub-2: 附則第三十四条第一項から第三項まで → 相続税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4271-9/art-34/par-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-1 - suppl-4271-9/art-1/par-1/item-2/sub-2: 附則第三十四条第一項から第三項まで → 相続税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4271-9/art-34/par-2 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-2 - suppl-4271-9/art-1/par-1/item-2/sub-2: 附則第三十四条第一項から第三項まで → 相続税法 附則第三十四条第三項 (Supplementary Provisions, Article 34, paragraph (3)), suppl-4271-9/art-34/par-3 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-3 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-3 - suppl-4271-9/art-1/par-1/item-8: 附則第三十四条第四項 → 相続税法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4271-9/art-34/par-4 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-4 - suppl-4271-9/art-34/par-1: この条 → 相続税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4271-9/art-34 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34 - suppl-4271-9/art-34/par-1: 第一条の三第二項 → 相続税法 第一条の三第二項 (Article 1-3, paragraph (2)), art-1-3/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2 - suppl-4271-9/art-34/par-1: 同項第一号 → 相続税法 第一条の三第二項第一号 (Article 1-3, paragraph (2), item (i)), art-1-3/par-2/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2/item-1 - suppl-4271-9/art-34/par-1: 同項第二号 → 相続税法 第一条の三第二項第二号 (Article 1-3, paragraph (2), item (ii)), art-1-3/par-2/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2/item-2 - suppl-4271-9/art-34/par-1: 同項第三号 → 相続税法 第一条の三第二項第三号 (Article 1-3, paragraph (2), item (iii)), art-1-3/par-2/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-3/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-3/par-2/item-3 - suppl-4271-9/art-34/par-2: 新相続税法第一条の四第二項 → 相続税法 第一条の四第二項 (Article 1-4, paragraph (2)), art-1-4/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2 - suppl-4271-9/art-34/par-2: 同項第一号 → 相続税法 第一条の四第二項第一号 (Article 1-4, paragraph (2), item (i)), art-1-4/par-2/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2/item-1 - suppl-4271-9/art-34/par-2: 同項第二号 → 相続税法 第一条の四第二項第二号 (Article 1-4, paragraph (2), item (ii)), art-1-4/par-2/item-2 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2/item-2 - suppl-4271-9/art-34/par-2: 同項第三号 → 相続税法 第一条の四第二項第三号 (Article 1-4, paragraph (2), item (iii)), art-1-4/par-2/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-1-4/par-2/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-2/item-3 - suppl-4271-9/art-34/par-3: 新相続税法第十四条第三項 → 相続税法 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-14/par-3 · https://japanlaw.org/l/325AC0000000073/art-14/par-3 - suppl-4271-9/art-34/par-3: 第三十二条第一項 → 相続税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-32/par-1 · https://japanlaw.org/l/325AC0000000073/art-32/par-1 - suppl-4271-9/art-34/par-4: 新相続税法第五十九条第二項 → 相続税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000073/art-59/par-2 - suppl-4271-9/art-34/par-4: 新相続税法第十条第一項第五号 → 相続税法 第十条第一項第五号 (Article 10, paragraph (1), item (v)), art-10/par-1/item-5 — https://japanlaw.org/ja/inheritance-tax-act/art-10/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-10/par-1/item-5 - suppl-4271-9/art-34/par-4: 新相続税法第五十九条第一項 → 相続税法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-59/par-1 · https://japanlaw.org/l/325AC0000000073/art-59/par-1 - suppl-4271-9/art-34/par-4: 新相続税法第三条第一項第一号 → 相続税法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/inheritance-tax-act/art-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-3/par-1/item-1 - suppl-4271-9/art-130/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4271-9/art-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1 - suppl-4271-9/art-130/par-1: この条 → 相続税法 附則第百三十条 (Supplementary Provisions, Article 130), suppl-4271-9/art-130 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-130 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-130 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 相続税法 附則第一条第一項第二号ロ（施行期日） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-2/sub-2 - 相続税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-1/par-1/item-8 - 相続税法 附則第三十四条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-34/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-34/par-1 - 相続税法 附則第百三十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4271-9/art-130/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-20261011T162312-045, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261012T191137-001, translated 2026-10-13 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11