Supplementary Provisions, Article 22Transitional Measures Concerning the Special Provisions on Delinquent Tax for Inheritance Tax
第二十二条（相続税の延滞税の特則に関する経過措置）
The provisions of Article 51, paragraph (2) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of Article 21-9, paragraph (3) of the New Inheritance Tax Act), and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
新相続税法第五十一条第二項の規定は、施行日以後に相続又は遺贈により取得した財産（当該相続に係る被相続人からの贈与により取得した財産で新相続税法第二十一条の九第三項の規定の適用を受けるものを含む。）に係る相続税について適用し、施行日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。