1 article
Supplementary Provisions, Article 23Transitional Measures Concerning Cases Deemed to Be Acquisition by Gift
第二十三条（贈与により取得したものとみなす場合に関する経過措置）
Article 4, paragraph (2) of the New Inheritance Tax Act applies to the grounds set forth in the items of that paragraph arising on or after the day following the day on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those grounds arising before the day following the Effective Date.
新相続税法第四条第二項の規定は、この法律の施行の日（以下「施行日」という。）の翌日以後に生じた同項各号に掲げる事由について適用し、同日前に生じた当該事由については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.