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Supplementary Provisions, Article 18Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第十八条（相続税法の一部改正に伴う経過措置）
The provisions of Article 64, paragraph (3) of the Inheritance Tax Act as amended by the provisions of Article 3 apply to acts or calculations, on or after March 31, 2001, of a transferor corporation or acquiring corporation prescribed in that paragraph that carries out a merger, etc. prescribed in that paragraph on or after April 1, 2001.
第三条の規定による改正後の相続税法第六十四条第三項の規定は、平成十三年四月一日以後に同項に規定する合併等をする同項に規定する移転法人又は取得法人の同年三月三十一日以後の行為又は計算について適用する。
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.