1 article
Supplementary Provisions, Article 33Transitional Measures Concerning Public Notice of Returns
第三十三条(申告書の公示に関する経過措置)
Article 49 of the New Inheritance Tax Act applies to returns for inheritance tax or gift tax that are submitted on or after the Effective Date, and the provisions then in force continue to govern those returns that were submitted before the Effective Date.
新相続税法第四十九条の規定は、施行日以後に提出される相続税又は贈与税に係る申告書について適用し、施行日前に提出されたこれらの申告書については、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.