Act Amending the Civil Code and Other Acts: Inheritance Tax Act Amendment

这是该更新的中文摘要，并非完整法改解读；请同时核实日文官方原文。

摘要

《民法等部分修订法》（2021年第24号法律）修订了《相续税法》（1950年第73号法律）。该列表载明，此次修订的公布日期为2021-04-28，生效日期为2023-04-01。

对企业的影响

相续税纳税人可能受到《相续税法》修订的影响，而不仅仅是标题中所述的《民法》变更的影响。该列表未说明修订后的税法条款及其实际影响。

建议采取的措施

可考虑查阅日文官方来源，以明确修订后的《相续税法》条款，以及与所载生效日期相关的任何过渡安排。

AI summary

Generated by AI from the Japanese source metadata. It is an unofficial monitoring aid, not legal advice, and may contain errors. The area, stage, and impact labels are preliminary keyword-based triage labels. Confirm every point in the original Japanese source.

Summary

The Act Partially Amending the Civil Code and Other Acts (Act No. 24 of 2021) amends the Inheritance Tax Act (Act No. 73 of 1950). The listing gives a promulgation date of 2021-04-28 and an effective date of 2023-04-01 for the amendment.

Business Impact

Inheritance tax taxpayers may be affected by the amendment to the Inheritance Tax Act, rather than solely by changes to the Civil Code named in the headline. The listing does not describe the amended tax provisions or their practical effects.

Recommended Action

Review of the official Japanese source could clarify the amended Inheritance Tax Act provisions and any transitional arrangements associated with the stated effective date.

Timeline of related official records

Related official records are linked only when names and instrument numbers match exactly, so this timeline may be incomplete. Dates are as stated by the official sources. It is a monitoring aid, not legal advice; the original Japanese sources are authoritative.

1. 2021-04-28 — Promulgated (statute recorded by e-Gov Law Search) 民法等の一部を改正する法律（令和三年法律第二十四号） (this update) Original Japanese source
2. 2023-04-01 — Effective date stated by e-Gov Law Search 相続税法 (this update) Original Japanese source