Supplementary Provisions, Article 8, paragraph (1)
第一項
The provisions then in force continue to govern the grounds set forth in Article 151-6, paragraph (1), item (iii) of the former Income Tax Act that have arisen with respect to a Resident to whom the provisions of Article 60-3, paragraphs (1) through (3) of the former Income Tax Act were applied by reason of an inheritance or bequest that commenced before July 1, 2019.
令和元年七月一日前に開始した相続又は遺贈により旧所得税法第六十条の三第一項から第三項までの規定の適用を受けた居住者について生じた旧所得税法第百五十一条の六第一項第三号に掲げる事由については、なお従前の例による。