# 相続税法 / Inheritance Tax Act — 第三十一条 (Supplementary Provisions, Article 31)
- 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: 第三十一条 (Supplementary Provisions, Article 31)（相続税法の一部改正に伴う経過措置） — address `suppl-4281-15/art-31`
- 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/art-31
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-4281-15/art-31
- 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
caption: machine translation, not official
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
**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。
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
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.
machine translation, not official
**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。
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
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.
machine translation, not official
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## Cites
- 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
## 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-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
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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