Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: January 1, 2013;
次に掲げる規定 平成二十五年一月一日
Omitted
略
the provisions of Article 3 amending Article 59, paragraph (6) of the Inheritance Tax Act, the provisions amending Article 60 of that Act, the provisions deleting Article 60-2 of that Act and the provisions amending Article 70 of that Act, and the provisions of Article 30 of the Supplementary Provisions.
第三条中相続税法第五十九条第六項の改正規定、同法第六十条の改正規定、同法第六十条の二を削る改正規定及び同法第七十条の改正規定並びに附則第三十条の規定
Supplementary Provisions, Article 27Transitional Measures Concerning Reduction of the Amount of Inheritance Tax for a Spouse, etc.
第二十七条（配偶者に対する相続税額の軽減等に関する経過措置）
The provisions of Articles 19-2, 21-6, 32 and 36 of the Inheritance Tax Act as amended by the provisions of Article 3 apply to inheritance tax or gift tax for which the deadline for filing a return under the provisions of Article 27 or Article 28 of that Act arrives on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax for which the deadline for filing a return under the provisions of Article 27 or Article 28 of the Inheritance Tax Act before amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" in Articles 30 and 39 of the Supplementary Provisions) arrived before the Effective Date.
第三条の規定による改正後の相続税法第十九条の二、第二十一条の六、第三十二条及び第三十六条の規定は、施行日以後に同法第二十七条又は第二十八条の規定による申告書の提出期限が到来する相続税又は贈与税について適用し、施行日前に第三条の規定による改正前の相続税法（附則第三十条及び第三十九条において「旧相続税法」という。）第二十七条又は第二十八条の規定による申告書の提出期限が到来した相続税又は贈与税については、なお従前の例による。
Supplementary Provisions, Article 30Transitional Measures Concerning Questions, Inspections, etc. by the Relevant Officials in Investigations, etc. Relating to Inheritance Tax or Gift Tax
第三十条（相続税又は贈与税に関する調査等の当該職員の質問検査等に関する経過措置）
The provisions then in force continue to govern questions, inspections or requests to view that were made on or before December 31, 2012 pursuant to Article 60, paragraph (1) or (2) of the Former Inheritance Tax Act to the persons listed in the items of paragraph (1) of that Article or to the notary public prescribed in paragraph (2) of that Article (including those relating to an investigation or collection that continues to be conducted after that date (limited to an investigation or collection for which, on or before that date, questions or inspections under paragraph (1) of that Article relating to that investigation or collection had been made of a person listed in item (i) or (ii) of that paragraph)).
平成二十四年十二月三十一日以前に旧相続税法第六十条第一項又は第二項の規定により同条第一項各号に掲げる者又は同条第二項の公証人に対して行った質問、検査又は閲覧の要求（同日後引き続き行われる調査又は徴収（同日以前に同条第一項第一号又は第二号に掲げる者に対して当該調査又は徴収に係る同項の規定による質問又は検査を行っていたものに限る。）に係るものを含む。）については、なお従前の例による。
Supplementary Provisions, Article 104Transitional Measures Concerning Penal Provisions
第百四条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則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この法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 104-2Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置）
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 105Delegation of Other Transitional Measures to Cabinet Order
第百五条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 106Review Toward Improving the Tax Payment Environment
第百六条（納税環境の整備に向けた検討）
The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.
政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。