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