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Supplementary Provisions, Article 26Transitional Measures Concerning Basic Deduction for the Estate
第二十六条（遺産に係る基礎控除に関する経過措置）
Article 15, paragraphs (2) and (3) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the day following the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that day.
新相続税法第十五条第二項及び第三項の規定は、施行日の翌日以後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。
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.