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。