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。
the following provisions: the day on which two months have elapsed from the date of promulgation;
次に掲げる規定 公布の日から起算して二月を経過した日
Omitted
略
the provision in Article 3 adding two paragraphs to Article 68 of the Inheritance Tax Act and the provision amending Article 71 of that Act
第三条中相続税法第六十八条に二項を加える改正規定及び同法第七十一条の改正規定
Omitted
略
the following provisions: January 1, 2012
次に掲げる規定 平成二十四年一月一日
Omitted
略
the provision in Article 3 amending Article 32 of the Inheritance Tax Act, the provision amending Article 33-2 of that Act, the provision adding five paragraphs to Article 34 of that Act (limited to the part concerning paragraph (6) of that Article) and the provision adding two paragraphs to Article 59 of that Act (limited to the part concerning paragraph (6) of that Article), and the provisions of Article 17, paragraphs (1) and (2) and Article 18, paragraph (2) of the Supplementary Provisions
Omitted
略
the following provisions: January 1, 2014;
次に掲げる規定 平成二十六年一月一日
Omitted
略
the provision in Article 3 amending Article 59, paragraph (4) of the Inheritance Tax Act and the provision adding two paragraphs to Article 59 of that Act (limited to the part concerning paragraph (5) of that Article), and the provisions of Article 20 of the Supplementary Provisions
第三条中相続税法第五十九条第四項の改正規定及び同条に二項を加える改正規定（同条第五項に係る部分に限る。）並びに附則第二十条の規定
Supplementary Provisions, Article 17Transitional Measures on Refund of the Amount of Gift Tax Relating to Settlement Taxation at Inheritance
第十七条（相続時精算課税に係る贈与税額の還付に関する経過措置）
The provisions of Article 33-2, paragraph (7) of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter through Article 20 of the Supplementary Provisions referred to as the "New Inheritance Tax Act") apply to interest on a refund relating to a refund under that paragraph for which a decision on payment or appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on a refund that corresponds to a period before that date.
第三条の規定による改正後の相続税法（以下附則第二十条までにおいて「新相続税法」という。）第三十三条の二第七項の規定は、平成二十四年一月一日以後に支払決定又は充当をする同項の規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
The provisions then in force continue to govern interest on a refund relating to a refund under Article 33-2, paragraph (6) of the Inheritance Tax Act before amendment by the provisions of Article 3 (hereinafter through Article 20 of the Supplementary Provisions referred to as the "Former Inheritance Tax Act") for which a decision on payment or appropriation was made on or before December 31, 2011.
平成二十三年十二月三十一日以前に支払決定又は充当をした第三条の規定による改正前の相続税法（以下附則第二十条までにおいて「旧相続税法」という。）第三十三条の二第六項の規定による還付金に係る還付加算金については、なお従前の例による。
With regard to the application of Article 33-2 of the Former Inheritance Tax Act during the period from the Effective Date through December 31, 2011, the term "determination" in paragraph (4) of that Article is deemed to be replaced with "determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes; the same applies hereinafter in this paragraph and paragraph (6))".
施行日から平成二十三年十二月三十一日までの間における旧相続税法第三十三条の二の規定の適用については、同条第四項中「決定が」とあるのは、「決定（国税通則法第二十五条（決定）の規定による決定をいう。以下この項及び第六項において同じ。）が」とする。
Supplementary Provisions, Article 18Transitional Measures Concerning Joint and Several Liability for Payment of Inheritance Tax, etc.
第十八条（相続税の連帯納付義務等に関する経過措置）
The provisions of Article 34, paragraph (5) of the New Inheritance Tax Act apply to inheritance tax for which the due date for payment (excluding the due date for payment of an installment payment) arrives on or after the Effective Date.
新相続税法第三十四条第五項の規定は、施行日以後に納期限（分納税額の納期限を除く。）が到来する相続税について適用する。
The provisions of Article 34, paragraph (6) of the New Inheritance Tax Act apply to inheritance tax for which the due date for payment (in the case where an application for permission to defer payment or for permission for payment in kind has been rejected or withdrawn, or permission to defer payment or permission for payment in kind has been revoked, the day on which the document relating to the rejection or revocation was issued, or the day of the withdrawal) arrives on or after January 1, 2012.
新相続税法第三十四条第六項の規定は、平成二十四年一月一日以後に納期限（延納若しくは物納の許可の申請の却下若しくは取下げ又は延納若しくは物納の許可の取消しがあった場合には、その却下若しくは取消しに係る書面が発せられた日又は取下げがあった日）が到来する相続税について適用する。
The provisions of Article 34, paragraph (7) of the New Inheritance Tax Act apply to a notice under that paragraph issued on or after the Effective Date (excluding the case where, before the Effective Date, a written demand under Article 37 of the Act on General Rules for National Taxes (Act No. 66 of 1962) has been issued to a person who is to be jointly and severally liable for payment of the inheritance tax of a person liable for tax pursuant to the provisions of Article 34, paragraph (1) of the Former Inheritance Tax Act (excluding that person liable for tax)).
新相続税法第三十四条第七項の規定は、施行日以後に発せられる同項の規定による通知（施行日前に旧相続税法第三十四条第一項の規定により納税義務者の相続税について連帯納付の責めに任ずる者（当該納税義務者を除く。）に対し国税通則法（昭和三十七年法律第六十六号）第三十七条の規定による督促状が発せられた場合を除く。）について適用する。
In the case referred to in the preceding paragraph, with regard to the application of Article 34, paragraph (7) of the New Inheritance Tax Act during the period from the Effective Date through December 31, 2011, "has given the notice under the provisions of the preceding paragraph and intends" in that paragraph is deemed to be replaced with "intends", and "from a person jointly liable for payment" is deemed to be replaced with "from a person who is to be jointly and severally liable for payment of the inheritance tax of a person liable for tax pursuant to the provisions of Article 34, paragraph (1) (excluding that person liable for tax; hereinafter in this Article and Article 51-2 referred to as a "person jointly liable for payment")".
前項の場合において、施行日から平成二十三年十二月三十一日までの間における新相続税法第三十四条第七項の規定の適用については、同項中「前項の規定による通知をした場合において第一項」とあるのは「第一項」と、「連帯納付義務者から」とあるのは「同項の規定により納税義務者の相続税について連帯納付の責めに任ずる者（当該納税義務者を除く。以下この条及び第五十一条の二において「連帯納付義務者」という。）から」とする。
The provisions of Article 34, paragraph (8) of the New Inheritance Tax Act apply to a demand under Article 37 of the Act on General Rules for National Taxes made on or after the Effective Date.
新相続税法第三十四条第八項の規定は、施行日以後にする国税通則法第三十七条の規定による督促について適用する。
Supplementary Provisions, Article 19Transitional Measures Concerning the Special Provisions on Delinquent Tax for Inheritance Tax
第十九条（相続税の延滞税の特則に関する経過措置）
The provisions of Article 51-2 of the New Inheritance Tax Act apply to delinquent tax corresponding to a period on or after April 1, 2011, and the provisions then in force continue to govern delinquent tax corresponding to a period before that date.
新相続税法第五十一条の二の規定は、平成二十三年四月一日以後の期間に対応する延滞税について適用し、同日前の期間に対応する延滞税については、なお従前の例による。
In the case where a person who is to be jointly and severally liable for payment of the inheritance tax of a person liable for tax pursuant to the provisions of Article 34, paragraph (1) of the Former Inheritance Tax Act (excluding that person liable for tax; hereinafter in this Article referred to as a "person jointly liable for payment") has paid, during the period from April 1, 2011 through the day preceding the Effective Date, the inheritance tax relating to that person liable for tax and the delinquent tax relating to that inheritance tax, if the provisions of Article 51-2 of the New Inheritance Tax Act are applied retroactively to that delinquent tax pursuant to the provisions of the preceding paragraph, that person liable for tax is not required to pay the delinquent tax paid by that person jointly liable for payment (limited to the portion corresponding to the period from April 1, 2011 to the day on which that person jointly liable for payment paid that inheritance tax, and excluding the portion replaced by interest tax pursuant to the provisions of paragraph (1), item (i) of that Article).
旧相続税法第三十四条第一項の規定により納税義務者の相続税について連帯納付の責めに任ずる者（当該納税義務者を除く。以下この条において「連帯納付義務者」という。）が平成二十三年四月一日から施行日の前日までの間に当該納税義務者に係る相続税及び当該相続税に係る延滞税を納付した場合において、前項の規定により当該延滞税について新相続税法第五十一条の二の規定を遡及して適用するときは、当該納税義務者は当該連帯納付義務者が納付した当該延滞税（同月一日から当該連帯納付義務者が当該相続税を納付した日までの期間に対応する部分に限り、同条第一項第一号の規定により利子税に代えられた部分を除く。）を納付することを要しない。
Supplementary Provisions, Article 20Transitional Measures on the Submission of Statements
第二十条（調書の提出に関する経過措置）
The provisions of Article 59, paragraphs (4) and (6) (limited to the part concerning paragraph (4) of that Article) of the New Inheritance Tax Act apply to statements prescribed in paragraph (4) of that Article to be submitted on or after January 1, 2014.
新相続税法第五十九条第四項及び第六項（同条第四項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべき同条第四項に規定する調書について適用する。
The provisions of Article 59, paragraphs (5) and (6) of the New Inheritance Tax Act (limited to the part relating to paragraph (5) of that Article) apply to an optical disc or similar medium prescribed in paragraph (4) of that Article that is submitted on or after January 1, 2014, and the provisions then in force continue to govern an optical disc or similar medium prescribed in Article 59, paragraph (4) of the Former Inheritance Tax Act that was submitted before that date.
新相続税法第五十九条第五項及び第六項（同条第五項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出する同条第四項に規定する光ディスク等について適用し、同日前に提出した旧相続税法第五十九条第四項に規定する光ディスク等については、なお従前の例による。
With regard to the approval of the competent district director that was received on or before December 31, 2013 under Article 59, paragraph (4) of the Former Inheritance Tax Act and is prescribed in that paragraph, that approval is deemed to be the approval of the competent district director prescribed in that paragraph that was received under Article 59, paragraph (5) of the New Inheritance Tax Act, and the provisions of that paragraph apply.
平成二十五年十二月三十一日以前において旧相続税法第五十九条第四項の規定に基づき受けた同項に規定する所轄税務署長の承認については、新相続税法第五十九条第五項の規定に基づき受けた同項に規定する所轄税務署長の承認とみなして、同項の規定を適用する。
Supplementary Provisions, Article 92Transitional Measures Concerning Penal Provisions
第九十二条（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 93Delegation of Other Transitional Measures to Cabinet Order
第九十三条（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。