# 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-5041-4` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-5041-4 - 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 令和四年三月三一日法律第四号 suppl-5041-4 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5041-4/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1 **第一項** この法律は、令和四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-5041-4/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1 This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一から五まで** 略 suppl-5041-4/art-1/par-1/item-1-to-5 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-1-to-5 Omitted machine translation, not official **六** 次に掲げる規定　令和六年一月一日 suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-6 the following provisions: January 1, 2024; machine translation, not official **イ** 略 suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-6/sub-1 Omitted machine translation, not official **ロ** 第五条中相続税法第三十七条第三項の改正規定及び同法第五十条第二項第二号の改正規定 suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-6/sub-2 the provision in Article 5 amending Article 37, paragraph (3) of the Inheritance Tax Act and the provision amending Article 50, paragraph (2), item (ii) of that Act machine translation, not official **七** 略 suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-7 Omitted machine translation, not official **八** 第五条中相続税法第五十八条（見出しを含む。）の改正規定並びに附則第十八条及び第八十六条（地方自治法別表第一の改正規定に限る。）の規定　令和六年三月一日又は戸籍法の一部を改正する法律（令和元年法律第十七号）附則第一条第五号に掲げる規定の施行の日のいずれか遅い日 suppl-5041-4/art-1/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-8 the provision in Article 5 amending Article 58 of the Inheritance Tax Act (including its heading), and the provisions of Article 18 and Article 86 (limited to the provision amending Appended Table 1 of the Local Autonomy Act) of the Supplementary Provisions: March 1, 2024, or the effective date of the provisions listed in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Family Register Act (Act No. 17 of 2019), whichever is later machine translation, not official ### 第十八条（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-5041-4/art-18 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-18 **第一項** 第五条の規定による改正後の相続税法第五十八条第一項の規定は、附則第一条第八号に定める日以後に法務大臣が同項に規定する届書等情報の提供を受ける場合について適用し、同日前に第五条の規定による改正前の相続税法第五十八条第一項の市町村長その他戸籍に関する事務をつかさどる者が同項の死亡又は失踪に関する届書を受理した場合については、なお従前の例による。 suppl-5041-4/art-18/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-18/par-1 The provisions of Article 58, paragraph (1) of the Inheritance Tax Act as amended by the provisions of Article 5 apply to the case where the Minister of Justice receives the provision of the notification information, etc. prescribed in that paragraph on or after the day specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern the case where, before that day, the mayor of a municipality or any other person in charge of affairs relating to family registers referred to in Article 58, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 5 has accepted a notification of death or disappearance referred to in that paragraph. machine translation, not official ### 第九十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5041-4/art-98 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-98 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-98 **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並びに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及びこの附則の規定によりなおその効力を有す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-5041-4/art-98/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-98/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; hereinafter the same applies 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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第九十九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5041-4/art-99 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-99 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-99 **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-5041-4/art-99/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-99/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-99/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-5041-4/art-1/par-1/item-8: 附則第十八条 → 相続税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5041-4/art-18 — https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-18 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-18 - suppl-5041-4/art-18/par-1: 相続税法第五十八条第一項 → 相続税法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-58/par-1 · https://japanlaw.org/l/325AC0000000073/art-58/par-1 - suppl-5041-4/art-18/par-1: 附則第一条第八号 → 相続税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5041-4/art-1/par-1/item-8 — https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-8 - suppl-5041-4/art-98/par-1: 附則第一条 → 相続税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5041-4/art-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1 - suppl-5041-4/art-98/par-1: この条 → 相続税法 附則第九十八条 (Supplementary Provisions, Article 98), suppl-5041-4/art-98 — https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-98 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-98 ## 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八号（施行期日） — https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-1/par-1/item-8 - 相続税法 附則第十八条第一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-18/par-1 - 相続税法 附則第九十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5041-4/art-98/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-20261011T165043-039, 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