Supplementary Provisions, Article 59Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第五十九条（相続税法の一部改正に伴う経過措置）
The provisions of the Inheritance Tax Act as amended by the provisions of Article 3 (referred to as the "New Inheritance Tax Act" in this Article and Article 150 of the Supplementary Provisions) apply, except as otherwise provided in these Supplementary Provisions, to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter in this paragraph) on or after the Effective Date (including property that is deemed under the provisions of Article 21-16, paragraph (1) of the New Inheritance Tax Act to be acquired by inheritance prescribed in that paragraph where, on or after the Effective Date, the commencement of the succession of a specified donor prescribed in Article 21-9, paragraph (5) of the New Inheritance Tax Act has occurred), and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date (including property that is deemed under the provisions of Article 21-16, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" in this Article and Article 150 of the Supplementary Provisions) to have been acquired by inheritance prescribed in that paragraph where, before the Effective Date, the commencement of the succession of a specified donor prescribed in Article 21-9, paragraph (5) of the Former Inheritance Tax Act has occurred).
第三条の規定による改正後の相続税法（以下この条及び附則第百五十条において「新相続税法」という。）の規定は、この附則に別段の定めがあるものを除き、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得する財産（施行日以後に新相続税法第二十一条の九第五項に規定する特定贈与者の相続の開始があった場合において、新相続税法第二十一条の十六第一項の規定により同項に規定する相続により取得するものとみなされる財産を含む。）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（施行日前に第三条の規定による改正前の相続税法（以下この条及び附則第百五十条において「旧相続税法」という。）第二十一条の九第五項に規定する特定贈与者の相続の開始があった場合において、旧相続税法第二十一条の十六第一項の規定により同項に規定する相続により取得したものとみなされる財産を含む。）に係る相続税については、なお従前の例による。
The provisions of the New Inheritance Tax Act apply, except as otherwise provided in these Supplementary Provisions, to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter in this paragraph) on or after January 1, 2007, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
新相続税法の規定は、この附則に別段の定めがあるものを除き、平成十九年一月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
The provisions then in force continue to govern a public notice made by the district director before the Effective Date pursuant to the provisions of Article 49, paragraph (1) or (2) of the Former Inheritance Tax Act.
施行日前に税務署長が旧相続税法第四十九条第一項又は第二項の規定により行った公示については、なお従前の例による。
With regard to interest tax on an amount of inheritance tax for which permission to defer payment is granted pursuant to the provisions of Article 39, paragraph (2) or Article 43, paragraph (5) of the Former Inheritance Tax Act in the case where, on or after the Effective Date, the provisions then in force continue to govern pursuant to the provisions of paragraph (1), or interest tax on an amount of inheritance tax for which permission to defer payment was granted pursuant to the provisions of Article 39, paragraph (2) or Article 43, paragraph (5) of the Former Inheritance Tax Act in the case where, before the Effective Date, the provisions then in force continue to govern pursuant to the provisions of paragraph (1), for which the due date for payment of the installment payment relating to that amount of inheritance tax falls on or after the Effective Date (excluding that for which that due date first falls on or after the Effective Date), the provisions of Article 52, paragraph (1) of the Former Inheritance Tax Act remain in force. In this case, in item (i) of that paragraph, the phrase "the number of months in the period until the due date for payment" is deemed to be replaced with "the period until the due date for payment" and the phrase "the amount (where payment was made before that due date, the amount obtained by deducting from the amount so calculated the amount calculated by multiplying the amount of tax paid before that due date by the rate of interest tax according to the number of months in the period from the day following the date of its payment until that due date (where that amount of tax was paid in two or more installments, the total of those amounts))" with "the amount", and in item (ii) of that paragraph, the phrase "according to the number of months, the amount calculated by multiplying by the rate of interest tax (where payment was made before that due date, the amount obtained by deducting from the amount so calculated the amount calculated by multiplying the amount of tax paid before that due date by the rate of interest tax according to the number of months in the period from the day following the later of the date of its payment and the due date for payment of the previous installment payment until the due date for payment of the installment payment of that time (where that amount of tax was paid in two or more installments, the total of those amounts))" is deemed to be replaced with "according to the period, the amount calculated by multiplying by the rate of interest tax".
施行日以後に第一項の規定によりなお従前の例によることとされる場合における旧相続税法第三十九条第二項若しくは第四十三条第五項の規定により延納の許可をする相続税額に係る利子税又は施行日前に第一項の規定によりなお従前の例によることとされる場合における旧相続税法第三十九条第二項若しくは第四十三条第五項の規定により延納の許可をした相続税額に係る利子税で施行日以後に当該相続税額に係る分納税額の納期限が到来するもの（施行日以後最初に当該納期限が到来するものを除く。）については、旧相続税法第五十二条第一項の規定は、なおその効力を有する。この場合において、同項第一号中「の納期限までの期間の月数」とあるのは「の納期限までの期間」と、「金額（当該納期限前に納付があつた場合には、当該算出した金額から、当該納期限前に納付された税額を基礎とし、その納付の日の翌日から当該納期限までの期間の月数に応じ、利子税の割合を乗じて算出した金額（当該税額が二回以上に分割して納付された場合には、当該金額の合計額）を控除した金額）」とあるのは「金額」と、同項第二号中「の月数に応じ、利子税の割合を乗じて算出した金額（当該納期限前に納付があつた場合には、当該算出した金額から、当該納期限前に納付された税額を基礎とし、その納付の日又は前回の分納税額の納期限のいずれか遅い日の翌日からその回の分納税額の納期限までの期間の月数に応じ、利子税の割合を乗じて算出した金額（当該税額が二回以上に分割して納付された場合には、当該金額の合計額）を控除した金額）」とあるのは「に応じ、利子税の割合を乗じて算出した金額」とする。
With regard to interest tax on an amount of gift tax for which permission to defer payment is granted pursuant to the provisions of Article 39, paragraph (2) as applied mutatis mutandis pursuant to Article 39, paragraph (3) of the Former Inheritance Tax Act in the case where, on or after the Effective Date, the provisions then in force continue to govern pursuant to the provisions of paragraph (2), or interest tax on an amount of gift tax for which permission to defer payment was granted pursuant to the provisions of Article 39, paragraph (2) as applied mutatis mutandis pursuant to Article 39, paragraph (3) of the Former Inheritance Tax Act in the case where, before the Effective Date, the provisions then in force continue to govern pursuant to the provisions of paragraph (2), for which the due date for payment of the installment payment relating to that amount of gift tax falls on or after the Effective Date (excluding that for which that due date first falls on or after the Effective Date), the provisions of Article 52, paragraph (1) of the Former Inheritance Tax Act remain in force. In this case, in item (i) of that paragraph, the phrase "the number of months in the period until the due date for payment" is deemed to be replaced with "the period until the due date for payment" and the phrase "the amount (where payment was made before that due date, the amount obtained by deducting from the amount so calculated the amount calculated by multiplying the amount of tax paid before that due date by the rate of interest tax according to the number of months in the period from the day following the date of its payment until that due date (where that amount of tax was paid in two or more installments, the total of those amounts))" with "the amount", and in item (ii) of that paragraph, the phrase "according to the number of months, the amount calculated by multiplying by the rate of interest tax (where payment was made before that due date, the amount obtained by deducting from the amount so calculated the amount calculated by multiplying the amount of tax paid before that due date by the rate of interest tax according to the number of months in the period from the day following the later of the date of its payment and the due date for payment of the previous installment payment until the due date for payment of the installment payment of that time (where that amount of tax was paid in two or more installments, the total of those amounts))" is deemed to be replaced with "according to the period, the amount calculated by multiplying by the rate of interest tax".
施行日以後に第二項の規定によりなお従前の例によることとされる場合における旧相続税法第三十九条第三項において準用する同条第二項の規定により延納の許可をする贈与税額に係る利子税又は施行日前に第二項の規定によりなお従前の例によることとされる場合における旧相続税法第三十九条第三項において準用する同条第二項の規定により延納の許可をした贈与税額に係る利子税で施行日以後に当該贈与税額に係る分納税額の納期限が到来するもの（施行日以後最初に当該納期限が到来するものを除く。）については、旧相続税法第五十二条第一項の規定は、なおその効力を有する。この場合において、同項第一号中「の納期限までの期間の月数」とあるのは「の納期限までの期間」と、「金額（当該納期限前に納付があつた場合には、当該算出した金額から、当該納期限前に納付された税額を基礎とし、その納付の日の翌日から当該納期限までの期間の月数に応じ、利子税の割合を乗じて算出した金額（当該税額が二回以上に分割して納付された場合には、当該金額の合計額）を控除した金額）」とあるのは「金額」と、同項第二号中「の月数に応じ、利子税の割合を乗じて算出した金額（当該納期限前に納付があつた場合には、当該算出した金額から、当該納期限前に納付された税額を基礎とし、その納付の日又は前回の分納税額の納期限のいずれか遅い日の翌日からその回の分納税額の納期限までの期間の月数に応じ、利子税の割合を乗じて算出した金額（当該税額が二回以上に分割して納付された場合には、当該金額の合計額）を控除した金額）」とあるのは「に応じ、利子税の割合を乗じて算出した金額」とする。
The provisions of Article 64, paragraphs (1) through (3) of the New Inheritance Tax Act apply to acts or calculations performed by a corporation on or after the Effective Date, and the provisions then in force continue to govern acts or calculations performed by a corporation before the Effective Date.
新相続税法第六十四条第一項から第三項までの規定は、法人が施行日以後に行う行為又は計算について適用し、法人が施行日前に行った行為又は計算については、なお従前の例による。
The provisions of Article 64, paragraph (4) of the New Inheritance Tax Act apply to acts or calculations performed by a corporation on or after October 1, 2006, and the provisions then in force continue to govern acts or calculations performed by a corporation before that date.
新相続税法第六十四条第四項の規定は、法人が平成十八年十月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。