Supplementary Provisions, Article 49Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第四十九条（相続税法の一部改正に伴う経過措置）
The provisions of Chapter I, Section 3 of the Inheritance Tax Act as amended by the provisions of Article 3 (referred to as the "New Inheritance Tax Act" in this Article) (excluding the part pertaining to a successive beneficiary trust prescribed in Article 9-3, paragraph (1) of the New Inheritance Tax Act) apply to trusts that take effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including a new-law trust), and the provisions then in force continue to govern trusts that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding a new-law trust and a trust that has received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts).
第三条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第一章第三節の規定（新相続税法第九条の三第一項に規定する受益者連続型信託に係る部分を除く。）は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。
The provisions of Chapter I, Section 3 of the New Inheritance Tax Act (limited to the part pertaining to a successive beneficiary trust prescribed in Article 9-3, paragraph (1) of the New Inheritance Tax Act) apply to the case where rights relating to a trust (including the benefit pertaining to those rights and the residual assets pertaining to the trust; the same applies hereinafter in this paragraph) are acquired on or after the Trust Act Effective Date, and the provisions then in force continue to govern the case where rights relating to a trust were acquired before the Trust Act Effective Date.
新相続税法第一章第三節の規定（新相続税法第九条の三第一項に規定する受益者連続型信託に係る部分に限る。）は、信託法施行日以後に信託に関する権利（当該権利に係る利益及び当該信託に係る残余財産を含む。以下この項において同じ。）を取得する場合について適用し、信託法施行日前に信託に関する権利を取得した場合については、なお従前の例による。
In the case where Articles 9-2 and 9-3 of the New Inheritance Tax Act apply, pursuant to the provisions of the preceding paragraph, to a trust that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding a new-law trust), with regard to the application of those provisions, the phrase "beneficiary, etc. of the trust (meaning a person who currently has the rights of a beneficiary and a specified settlor; the same applies hereinafter in this Section)" in Article 9-2, paragraph (1) of the New Inheritance Tax Act is deemed to be replaced with "beneficiary, etc. of the trust (meaning a person who currently has the rights of a beneficiary (or, where there is no such person, the settlor); the same applies hereinafter in this Article and the following Article)", and the phrase "the specified settlor prescribed in paragraph (5) of the preceding Article" in Article 9-3, paragraph (1) of the New Inheritance Tax Act is deemed to be replaced with "the settlor".
The provisions of Article 10, paragraph (1) of the New Inheritance Tax Act (limited to the part pertaining to item (v)) apply to inheritance tax or gift 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 Article) or 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 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（第五号に係る部分に限る。）の規定は、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）又は贈与（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。
The provisions of Article 10, paragraph (1) of the New Inheritance Tax Act (limited to the part pertaining to item (ix)) apply to trusts that take effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including a new-law trust), and the provisions then in force continue to govern trusts that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding a new-law trust).
新相続税法第十条第一項（第九号に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）については、なお従前の例による。
The provisions of Article 19-2 of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
新相続税法第十九条の二の規定は、施行日以後に相続又は遺贈により取得する財産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。
The provisions of Article 59, paragraph (2) of the New Inheritance Tax Act apply to the case where a cause listed in the items of that paragraph arises on or after October 1, 2007, and the provisions then in force continue to govern the report to be submitted, because a trust company listed in Article 59, paragraph (1), item (iii) of the Inheritance Tax Act before the amendment by the provisions of Article 3 undertook a trust before that date, that is prescribed in that item.
新相続税法第五十九条第二項の規定は、平成十九年十月一日以後に同項各号に掲げる事由が生ずる場合について適用し、同日前に第三条の規定による改正前の相続税法第五十九条第一項第三号に掲げる信託会社が信託を引き受けたことにより提出すべき同号に定める調書については、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 carried out by a corporation on or after May 1, 2007, and the provisions then in force continue to govern acts or calculations carried out by a corporation before that date.
新相続税法第六十四条第四項の規定は、法人が平成十九年五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。
The provisions of Article 64, paragraph (5) of the New Inheritance Tax Act apply to a trustee, or a beneficiary, etc. prescribed in Article 9-2, paragraph (1) of the New Inheritance Tax Act, pertaining to a trust that takes effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including a new-law trust).
新相続税法第六十四条第五項の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）に係る受託者又は新相続税法第九条の二第一項に規定する受益者等について適用する。