Supplementary Provisions, Article 8, paragraph (1)
第一項
The provisions of Article 60-3 of the new Income Tax Act apply to a gift, etc. prescribed in paragraph (1) of that Article that is made on or after July 1, 2015.
新所得税法第六十条の三の規定は、平成二十七年七月一日以後の同条第一項に規定する贈与等について適用する。