# 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-5061-8/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-5061-8/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/suppl-5061-8/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-5061-8/art-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1</sup>

**第一項**  この法律は、令和六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-5061-8/art-1/par-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1</sup>
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一から七まで**  略
  <sup>suppl-5061-8/art-1/par-1/item-1-to-7 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-1-to-7 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-1-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-5061-8/art-1/par-1/item-8 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-8</sup>
  the following provisions: January 1, 2027;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5061-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-8/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条中相続税法第五十九条第五項の改正規定及び附則第十二条第二項の規定
    <sup>suppl-5061-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-8/sub-2</sup>
    the provisions of Article 3 amending Article 59, paragraph (5) of the Inheritance Tax Act, and the provisions of Article 12, paragraph (2) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　公益信託に関する法律（令和六年法律第三十号）の施行の日
  <sup>suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-9</sup>
  the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-9/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条の改正規定（同条第十二号の十四に係る部分を除く。）、同法第十二条の改正規定、同法第三十七条の改正規定及び同法附則第十九条の三を削る改正規定並びに附則第七条、第八条及び第六十七条の規定
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-9/sub-2</sup>
    the provisions amending Article 2 of the Corporation Tax Act in Article 2 (excluding the part concerning item (xii)-14 of that Article), the provisions amending Article 12 of that Act, the provisions amending Article 37 of that Act and the provisions deleting Article 19-3 of the Supplementary Provisions of that Act, and the provisions of Articles 7, 8 and 67 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

    **ハ**  第三条の規定（同条中相続税法第五十九条第五項の改正規定を除く。）及び附則第十二条第一項の規定
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-3 · https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-3 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-1/par-1/item-9/sub-3</sup>
    the provisions of Article 3 (excluding the provisions of that Article amending Article 59, paragraph (5) of the Inheritance Tax Act) and the provisions of Article 12, paragraph (1) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-5061-8/art-1/par-1/item-9/sub-3: 附則第十二条第一項 → 相続税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-5061-8/art-12/par-1 — https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-12/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-12/par-1

## Cited by

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

- 相続税法 附則第七十二条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/inheritance-tax-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/325AC0000000073/suppl-5061-8/art-72/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
- claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-040, 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