Supplementary Provisions, Article 22General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第二十二条（相続税法の一部改正に伴う経過措置の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax Act") apply to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1988, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before that day.
この附則に別段の定めがあるものを除き、第三条の規定による改正後の相続税法（以下「新相続税法」という。）の規定は、昭和六十三年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。