Supplementary Provisions, Article 36Transitional Measures Concerning Gift Tax of a Person Who Died during the Period from January 1, 1988 until the Day before the Effective Date
第三十六条（昭和六十三年一月一日から施行日の前日までの間に死亡した者の贈与税に関する経過措置）
The provisions of the preceding two Articles apply mutatis mutandis where an heir of a person who acquired property by gift during the period from January 1, 1988 until the day before the Effective Date and who died within that period came to know of the commencement of the succession within that period, and that heir is a person to whom Article 27, paragraph (2) of the New Inheritance Tax Act as applied mutatis mutandis pursuant to Article 28, paragraph (2) of the New Inheritance Tax Act applies. In this case, the phrase "of that Article" in Article 34 of the Supplementary Provisions is deemed to be replaced with "of paragraph (2) of that Article", the phrase "paragraphs (1) and (2) of that Article" with "that paragraph", and, in the preceding Article, the phrase "a person who acquired property by inheritance or bequest or an heir of that person" with "an heir of a person who acquired property by gift and who died within that period", the phrase "for inheritance tax" with "for gift tax", the phrase "amount of inheritance tax" with "amount of gift tax", and the phrase "Section 1" with "Section 2".
前二条の規定は、昭和六十三年一月一日から施行日の前日までの間に贈与により財産を取得した者で当該期間内において死亡したものの相続人が当該期間内にその相続の開始があつたことを知り、かつ、その者が新相続税法第二十八条第二項において準用する新相続税法第二十七条第二項の規定の適用を受ける者である場合について準用する。この場合において、附則第三十四条中「同条の」とあるのは「同条第二項の」と、「同条第一項及び第二項」とあるのは「同項」と、前条中「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」とあるのは「贈与により財産を取得した者で当該期間内において死亡したものの相続人」と、「相続税についての」とあるのは「贈与税についての」と、「相続税額」とあるのは「贈与税額」と、「第一節」とあるのは「第二節」と読み替えるものとする。