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case where an application for permission to defer payment or for permission for payment in kind has been rejected or withdrawn, or permission to defer payment or permission for payment in kind has been revoked, the day on which the document relating to the rejection or revocation was issued, or the day of the withdrawal) arrives on or after January 1, 2012.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。