# 相続税法 / Inheritance Tax Act — 第四十一条 (Supplementary Provisions, Article 41)

- 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: 第四十一条 (Supplementary Provisions, Article 41)（相続税法の一部改正に伴う経過措置） — address `suppl-5021-8/art-41`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-41
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-41
- 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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### 第四十一条（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-5021-8/art-41 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-41 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-41</sup>

**第一項**  第五条の規定による改正後の相続税法第三十六条第三項の規定は、施行日以後に同条第一項第三号に定める日が到来する贈与税について適用する。
<sup>suppl-5021-8/art-41/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5021-8/art-41/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5021-8/art-41/par-1</sup>
Article 36, paragraph (3) of the Inheritance Tax Act as amended by the provisions of Article 5 applies to gift tax for which the day specified in paragraph (1), item (iii) of that Article arrives on or after the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5021-8/art-41/par-1: 相続税法第三十六条第三項 → 相続税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/inheritance-tax-act/art-37/par-3 · https://japanlaw.org/l/325AC0000000073/art-37/par-3
- suppl-5021-8/art-41/par-1: 同条第一項第三号 → 相続税法 第三十七条第一項第三号 (Article 37, paragraph (1), item (iii)), art-37/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-37/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-37/par-1/item-3

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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-20261011T165043-038, 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