Supplementary Provisions
附 則
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
The provisions of the Inheritance Tax Act after the amendment (hereinafter referred to as the "New Act") apply, except as otherwise provided, to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1972, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
改正後の相続税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、昭和四十七年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得した財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
Where a spouse prescribed in Article 19-2, paragraph (2) of the New Act has acquired property by inheritance or bequest on or after January 1, 1972, and the deadline for filing a return under Article 27, paragraph (1) of the New Act pertaining to that inheritance or bequest arrives before the first day of the month following the month that includes the day on which six months elapse counting from the day on which this Act comes into effect, and the property is divided between the day following that filing deadline and the first day of that following month, then, with regard to the application of Articles 19-2 and 32 of the New Act to the inheritance tax on that property, that case is deemed to fall under the provisions of the proviso to Article 19-2, paragraph (4) of the New Act.
新法第十九条の二第二項に規定する配偶者が昭和四十七年一月一日以後に相続又は遺贈により財産を取得した場合において、当該相続又は遺贈に係る新法第二十七条第一項の規定による申告書の提出期限がこの法律の施行の日から起算して六月を経過する日の属する月の翌月の一日前に到来し、かつ、当該提出期限の翌日から当該翌月の一日までの間に当該財産の分割がされたときは、当該財産に係る相続税に対する新法第十九条の二及び第三十二条の規定の適用については、新法第十九条の二第四項ただし書の規定に該当したものとみなす。
The provisions of Article 43, paragraphs (5) through (9) of the New Act apply to the case where the deadline by which an application for withdrawal of payment in kind may be made under paragraph (5) of that Article arrives on or after the day on which this Act comes into effect.
新法第四十三条第五項から第九項までの規定は、この法律の施行の日以後に同条第五項の規定による物納の撤回の申請をすることができる期限が到来する場合について適用する。