Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 1992.
この法律は、平成四年四月一日から施行する。
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
The provisions of the Inheritance Tax Act as amended (hereinafter referred to as the "New Act") apply, except as otherwise specially provided, to inheritance tax or gift tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter) or by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) on or after January 1, 1992, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before that date.
改正後の相続税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、平成四年一月一日以後に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下同じ。）又は贈与（贈与者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得した財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得した財産に係る相続税又は贈与税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures on the Deadline for Filing Inheritance Tax Returns, etc.
第三条（相続税の申告書の提出期限等に関する経過措置）
With regard to the deadline for filing a return to be filed under the provisions of Article 27, paragraph (1) or (2) of the New Act by a person who has acquired property by inheritance or bequest during the period from January 1, 1992 through December 31, 1995 (hereinafter in this Article referred to as the "special period"), or by an heir of that person (including a universal legatee; the same applies in the following paragraph), the phrase "within 10 months" in those provisions is deemed to be replaced with the wording in the right-hand column of the following table, according to which of the periods in the left-hand column of the table includes the day on which the commencement of the succession referred to in paragraph (1) of that Article occurred.
| (i) The period from January 1, 1992 through December 31, 1992 | until the later of the day on which six months elapse or December 31, 1992 |
| (ii) The period from January 1, 1993 through December 31, 1993 | until the later of the day on which seven months elapse or October 31, 1993 |
| (iii) The period from January 1, 1994 through December 31, 1994 | until the later of the day on which eight months elapse or October 31, 1994 |
| (iv) The period from January 1, 1995 through December 31, 1995 | until the later of the day on which nine months elapse or October 31, 1995 |
平成四年一月一日から平成七年十二月三十一日までの間（以下この条において「特例期間」という。）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。次項において同じ。）が、新法第二十七条第一項又は第二項の規定により提出すべき申告書の提出期限については、これらの規定中「十月以内」とあるのは、同条第一項の相続の開始があった日が次の表の上欄に掲げる期間のいずれに含まれるかに応じ同表の下欄に掲げる字句に読み替えるものとする。
| 一 平成四年一月一日から同年十二月三十一日までの間 | 六月を経過する日又は平成四年十二月三十一日のいずれか遅い日まで |
| 二 平成五年一月一日から同年十二月三十一日までの間 | 七月を経過する日又は平成五年十月三十一日のいずれか遅い日まで |
| 三 平成六年一月一日から同年十二月三十一日までの間 | 八月を経過する日又は平成六年十月三十一日のいずれか遅い日まで |
| 四 平成七年一月一日から同年十二月三十一日までの間 | 九月を経過する日又は平成七年十月三十一日のいずれか遅い日まで |
The provisions of the preceding paragraph apply mutatis mutandis to the deadline for filing a return to be filed, by an heir of a person who has acquired property by gift during the special period, under Article 27, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 28, paragraph (2) of the New Act. In this case, "those provisions" in the preceding paragraph is deemed to be replaced with "Article 27, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 28, paragraph (2) of the New Act", and "the commencement of the succession referred to in paragraph (1) of that Article" is deemed to be replaced with "the gift referred to in Article 28, paragraph (1) of the New Act".
The provisions of Article 29, paragraph (1) of the New Act, Article 27, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 29, paragraph (2) of the New Act, Article 31, paragraph (2) of the New Act, and Article 35, paragraph (2), item (iv) of the New Act apply to cases where, on or after January 1, 1992, a cause prescribed in Article 3-2 of the New Act, or a cause prescribed in Article 3-2 of the Inheritance Tax Act before amendment (hereinafter referred to as the "Former Act") for which the provisions then in force continue to govern pursuant to the provisions of the preceding Article, has arisen, and the provisions then in force continue to govern cases where a cause prescribed in that Article arose before that date.
新法第二十九条第一項及び同条第二項において準用する新法第二十七条第二項、新法第三十一条第二項並びに新法第三十五条第二項第四号の規定は、平成四年一月一日以後に新法第三条の二に規定する事由又は前条の規定によりなお従前の例によることとされる改正前の相続税法（以下「旧法」という。）第三条の二に規定する事由が生じた場合について適用し、同日前に同条に規定する事由が生じた場合については、なお従前の例による。
With regard to the deadline for filing a return to be filed under the provisions of Article 29, paragraph (1) of the New Act, Article 27, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 29, paragraph (2) of the New Act, and Article 31, paragraph (2) of the New Act in the case where, during the special period, a cause prescribed in Article 3-2 of the New Act, or a cause prescribed in Article 3-2 of the Former Act for which the provisions then in force continue to govern pursuant to the provisions of the preceding Article, has arisen, the phrase "within 10 months" in those provisions is deemed to be replaced with the wording in the right-hand column of the table in paragraph (1), according to which of the periods in the left-hand column of that table includes the day on which those causes arose.
With regard to a determination or reassessment prescribed in Article 35, paragraph (2) of the New Act in the case where, during the special period, a cause prescribed in Article 35, paragraph (2), item (i), (ii) or (iv) of the New Act (in the case of item (i) of that paragraph, the commencement of the succession referred to in Article 27, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) has arisen, the phrase "10 months" in that paragraph is deemed to be replaced with the wording in the right-hand column of the following table, according to which of the periods in the left-hand column of the table includes the day on which those causes arose.
| (i) The period from January 1, 1992 through December 31, 1992 | the later of the day on which six months elapse or December 31, 1992 |
| (ii) The period from January 1, 1993 through December 31, 1993 | the later of the day on which seven months elapse or October 31, 1993 |
| (iii) The period from January 1, 1994 through December 31, 1994 | the later of the day on which eight months elapse or October 31, 1994 |
| (iv) The period from January 1, 1995 through December 31, 1995 | the later of the day on which nine months elapse or October 31, 1995 |
特例期間内に新法第三十五条第二項第一号、第二号又は第四号に規定する事由（同項第一号の場合には、新法第二十七条第一項の相続の開始。以下この項において同じ。）が生じた場合における新法第三十五条第二項に規定する決定又は更正については、同項中「十月」とあるのは、これらの事由が生じた日が次の表の上欄に掲げる期間のいずれに含まれるかに応じ同表の下欄に掲げる字句に読み替えるものとする。
| 一 平成四年一月一日から同年十二月三十一日までの間 | 六月を経過する日又は平成四年十二月三十一日のいずれか遅い日 |
| 二 平成五年一月一日から同年十二月三十一日までの間 | 七月を経過する日又は平成五年十月三十一日のいずれか遅い日 |
| 三 平成六年一月一日から同年十二月三十一日までの間 | 八月を経過する日又は平成六年十月三十一日のいずれか遅い日 |
| 四 平成七年一月一日から同年十二月三十一日までの間 | 九月を経過する日又は平成七年十月三十一日のいずれか遅い日 |
Supplementary Provisions, Article 4Transitional Measures on the Handover of Affairs Relating to Deferment of Payment or Payment in Kind
第四条（延納又は物納に関する事務の引継ぎに関する経過措置）
The provisions of Article 44 of the New Act apply to the case where the regional commissioner referred to in that Article takes over the affairs prescribed in that Article on or after the day this Act comes into effect.
新法第四十四条の規定は、この法律の施行の日以後に同条の国税局長が同条に規定する事務の引継ぎを受ける場合について適用する。