# 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-4281-15`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4281-15
- 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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## 附　則 平成二八年三月三一日法律第一五号
<sup>suppl-4281-15 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1</sup>

**第一項**  この法律は、平成二十八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-4281-15/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1</sup>
This Act comes into effect on April 1, 2016; 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>

  **一及び二**  略
  <sup>suppl-4281-15/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十九年一月一日
  <sup>suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2017;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第四条中相続税法第五十条第二項第二号の改正規定及び附則第三十一条第二項の規定
    <sup>suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 4 amending Article 50, paragraph (2), item (ii) of the Inheritance Tax Act, and the provisions of Article 31, paragraph (2) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第三十一条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-31 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-31 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31</sup>

**第一項**  第四条の規定による改正後の相続税法（次項において「新相続税法」という。）第三十五条第四項及び第五十条第一項の規定は、平成二十八年一月一日以後に新所得税法第百五十一条の六第一項に規定する遺産分割等の事由が生ずる場合について適用する。
<sup>suppl-4281-15/art-31/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31/par-1</sup>
The provisions of Article 35, paragraph (4) and Article 50, paragraph (1) of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in the following paragraph) apply to the case where a division of the estate or similar event prescribed in Article 151-6, paragraph (1) of the New Income Tax Act occurs on or after January 1, 2016.
<sup>machine translation, not official</sup>

**第二項**  新相続税法第五十条第二項の規定は、平成二十九年一月一日以後に新相続税法第三十一条第二項に規定する修正申告書の提出期限が到来する相続税について適用する。
<sup>suppl-4281-15/art-31/par-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31/par-2</sup>
The provisions of Article 50, paragraph (2) of the New Inheritance Tax Act apply to inheritance tax for which the deadline for filing the amended return prescribed in Article 31, paragraph (2) of the New Inheritance Tax Act falls on or after January 1, 2017.
<sup>machine translation, not official</sup>

### 第百六十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-168 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-168 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-168</sup>

**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。
<sup>suppl-4281-15/art-168/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-168/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第百六十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-169 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-169 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-169</sup>

**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。
<sup>suppl-4281-15/art-169/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-169/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-169/par-1</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4281-15/art-1/par-1/item-3/sub-2: 附則第三十一条第二項 → 相続税法 附則第三十一条第二項 (Supplementary Provisions, Article 31, paragraph (2)), suppl-4281-15/art-31/par-2 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31/par-2
- suppl-4281-15/art-31/par-1: 次項 → 相続税法 附則第三十一条第二項 (Supplementary Provisions, Article 31, paragraph (2)), suppl-4281-15/art-31/par-2 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31/par-2
- suppl-4281-15/art-31/par-1: 第三十五条第四項 → 相続税法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/ja/inheritance-tax-act/art-35/par-4 · https://japanlaw.org/l/325AC0000000073/art-35/par-4
- suppl-4281-15/art-31/par-1: 第五十条第一項 → 相続税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-50/par-1 · https://japanlaw.org/l/325AC0000000073/art-50/par-1
- suppl-4281-15/art-31/par-2: 新相続税法第五十条第二項 → 相続税法 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-50/par-2 · https://japanlaw.org/l/325AC0000000073/art-50/par-2
- suppl-4281-15/art-31/par-2: 新相続税法第三十一条第二項 → 相続税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-31/par-2 · https://japanlaw.org/l/325AC0000000073/art-31/par-2
- suppl-4281-15/art-168/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4281-15/art-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1
- suppl-4281-15/art-168/par-1: この条 → 相続税法 附則第百六十八条 (Supplementary Provisions, Article 168), suppl-4281-15/art-168 — https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-168 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-168

## Cited by

3 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-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-1/par-1/item-3/sub-2
- 相続税法 附則第三十一条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-31/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31/par-1
- 相続税法 附則第百六十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-168/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-20261011T162312-045, translated 2026-10-12
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-036, 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