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Supplementary Provisions, Article 13Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act

第十三条(相続税法の一部改正に伴う経過措置)

The provisions of Article 59, paragraph (3) of the Inheritance Tax Act as amended by the provisions of apply to optical discs, etc. prescribed in that are submitted on or after September 1, 2005.

の規定による改正後のの規定は、平成十七年九月一日以後に提出するに規定する光ディスク等について適用する。

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