Supplementary Provisions, Article 34Transitional Measures Concerning the Deadline for Filing Inheritance Tax Returns
第三十四条（相続税の申告書の提出期限に関する経過措置）
In the case where a person who acquired property by inheritance or bequest during the period from the day before the day six months before the Effective Date until the day on which three months have passed on or after that day, or an heir of that person (including a universal legatee; the same applies hereinafter), came to know of the commencement of the succession within that period, if that person is a person to whom Article 27 of the New Inheritance Tax Act applies, with regard to the application of the provisions of that Article to that person, the phrase "within six months from the day following the day on which the person came to know of the commencement of the succession" in paragraphs (1) and (2) of that Article is deemed to be replaced with "within three months from the Effective Date".
施行日の六月前の日の前日から同日以後三月を経過する日までの間に相続又は遺贈により財産を取得した者又はその者の相続人（包括受遺者を含む。以下同じ。）が当該期間内にその相続の開始があつたことを知つた場合において、その者が新相続税法第二十七条の規定の適用を受ける者であるときは、その者についての同条の規定の適用については、同条第一項及び第二項中「その相続の開始があつたことを知つた日の翌日から六月以内」とあるのは、「施行日から三月以内」とする。