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Supplementary Provisions, Article 23Transitional Measures Concerning the Authority of Relevant Officials to Question and Inspect for Inheritance Tax and Gift Tax
第二十三条（相続税及び贈与税の当該職員の質問検査権に関する経過措置）
The provisions of Article 60 of the New Inheritance Tax Act apply to a question or inspection relating to an investigation concerning inheritance tax or gift tax or to the collection of inheritance tax or gift tax, conducted on or after the Effective Date by the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office.
新相続税法第六十条の規定は、施行日以後に国税庁、国税局又は税務署の当該職員が行う相続税若しくは贈与税に関する調査又は相続税若しくは贈与税の徴収に係る質問又は検査について適用する。
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.