1 article
Supplementary Provisions, Article 16Transitional Measures Concerning the Location of Property for Inheritance Tax and Gift Tax
第十六条（相続税及び贈与税の財産の所在に関する経過措置）
The provisions of Article 10, paragraph (1) of the New Inheritance Tax Act apply to inheritance tax or gift tax on property acquired by inheritance or bequest or by gift on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest or by gift before the Effective Date.
新相続税法第十条第一項の規定は、施行日以後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適用し、施行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。
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.