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。