Supplementary Provisions, Article 30General Principle of Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第三十条（相続税法の一部改正に伴う経過措置の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax Act" through Article 33 of the Supplementary Provisions) apply to inheritance tax or gift tax on property to be 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) or by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) 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.
第三条の規定による改正後の相続税法（以下附則第三十三条までにおいて「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。