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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.

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。

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