# 相続税法 / Inheritance Tax Act — 第一条 (Supplementary Provisions, Article 1)

- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5051-3/art-1`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1</sup>

**第一項**  この法律は、令和五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-5051-3/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1</sup>
This Act comes into effect on April 1, 2023; 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-5051-3/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和六年一月一日
  <sup>suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2024;
  <sup>machine translation, not official</sup>

    **イ**  第四条の規定（同条中相続税法第三十五条第五項ただし書の改正規定、同法第三十七条を削る改正規定、同法第三十六条の改正規定（同条第三項中「第六十六条第七項」を「第六十六条第八項」に改める部分を除く。）、同法第五章中同条を第三十七条とし、第三十五条の次に一条を加える改正規定及び同法第五十九条の改正規定を除く。）及び附則第十九条（第三項、第七項、第十項、第十二項及び第十五項を除く。）の規定
    <sup>suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-3/sub-1</sup>
    the provisions of Article 4 (excluding, in that Article, the provisions amending the proviso to Article 35, paragraph (5) of the Inheritance Tax Act, the provisions deleting Article 37 of that Act, the provisions amending Article 36 of that Act (excluding the part that replaces "Article 66, paragraph (7)" in paragraph (3) of that Article with "Article 66, paragraph (8)"), the provisions that, in Chapter V of that Act, change that Article to Article 37 and add one Article after Article 35, and the provisions amending Article 59 of that Act) and the provisions of Article 19 of the Supplementary Provisions (excluding paragraphs (3), (7), (10), (12) and (15));
    <sup>machine translation, not official</sup>

  **四から七まで**  略
  <sup>suppl-5051-3/art-1/par-1/item-4-to-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-4-to-7 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-4-to-7</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　令和九年一月一日
  <sup>suppl-5051-3/art-1/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-8</sup>
  the following provisions: January 1, 2027;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-5051-3/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-8/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  附則第十九条第三項、第十項及び第十五項の規定
    <sup>suppl-5051-3/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-1/par-1/item-8/sub-2</sup>
    the provisions of Article 19, paragraphs (3), (10) and (15) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-5051-3/art-1/par-1/item-3/sub-1: 附則第十九条 → 相続税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5051-3/art-19 — https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19
- suppl-5051-3/art-1/par-1/item-3/sub-1: 第七項 → 相続税法 附則第十九条第七項 (Supplementary Provisions, Article 19, paragraph (7)), suppl-5051-3/art-19/par-7 — https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-7 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-7
- suppl-5051-3/art-1/par-1/item-3/sub-1: 第十二項 → 相続税法 附則第十九条第十二項 (Supplementary Provisions, Article 19, paragraph (12)), suppl-5051-3/art-19/par-12 — https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-19/par-12 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-12

## Cited by

1 provision cites this one. No official source publishes this direction.

- 相続税法 附則第七十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-78/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-20261011T162312-050, 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