①This Act comes into effect on April 1, 1950; provided, however, that the provisions of Article 45, paragraph (7) come into effect on July 1 of the same year.

②This Act is enforced in Honshu, Hokkaido, Shikoku, Kyushu and their attached islands (excluding the areas specified by Cabinet Order).

③In the case where the domicile, at the time of the death of the decedent, of a person who has acquired property by inheritance or bequest (including a person who has acquired by gift from the decedent relating to that succession property subject to the application of Article 21-9, paragraph (3); the same applies hereinafter in this paragraph) is in the area where this Act is enforced, for the time being, for the person who acquired that property, the place for tax payment relating to the inheritance tax to be reported pursuant to Article 27, paragraph (1) or (3) or Article 29, paragraph (1) is, notwithstanding Article 62, paragraphs (1) and (2), the place of domicile at the time of the death of the decedent. However, this does not preclude a person from making a request for reinvestigation to, or instituting an action against, the competent district director or regional commissioner with jurisdiction over that place of domicile, deeming a disposition relating to that inheritance tax made by the competent district director with jurisdiction over the place for tax payment or the regional commissioner to have been made by the competent district director or regional commissioner with jurisdiction over that person's place of domicile.

④Except as otherwise specially provided, this Act applies from the inheritance tax on property acquired by inheritance, bequest or gift on or after January 1, 1950.

⑫The provisions of Chapter IX apply to acts committed after this Act comes into effect, and with regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.