Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2012.
この法律は、平成二十四年四月一日から施行する。
Supplementary Provisions, Article 57Transitional Measures Concerning Joint and Several Liability for Payment of Inheritance Tax, etc.
第五十七条（相続税の連帯納付義務等に関する経過措置）
The provisions of Article 34 of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in this Article and the following Article) apply to inheritance tax for which the deadline for filing a return prescribed in paragraph (1) of that Article (where there has been a dismissal or withdrawal of an application to defer payment or an application for payment in kind, or a revocation of permission to defer payment or permission for payment in kind, the day on which the document relating to the dismissal was issued, the day on which the withdrawal was made, or the day on which the document relating to the revocation was issued) or the due date for payment of an installment payment (collectively referred to as the "return due date, etc." in the following paragraph) arrives on or after the Effective Date.
The provisions of Article 34, paragraph (1) of the New Inheritance Tax Act apply mutatis mutandis to inheritance tax for which the return due date, etc. arrived before the Effective Date and that remains unpaid as of the Effective Date. In this case, the phrase "the notice under the provisions of paragraph (6)" in item (i) of that paragraph is deemed to be replaced with "the notice under the provisions of paragraph (6) (before June 30, 2011, the written demand relating to the demand under the provisions of Article 37 (Demand) of the Act on General Rules for National Taxes)".
新相続税法第三十四条第一項の規定は、施行日前に申告期限等が到来した相続税で施行日において未納となっているものについて準用する。この場合において、同項第一号中「規定による通知」とあるのは、「規定による通知（平成二十三年六月三十日前にあつては、同法第三十七条（督促）の規定による督促に係る督促状）」と読み替えるものとする。
Supplementary Provisions, Article 58Transitional Measures Concerning Procedures for Deferment of Payment or Payment in Kind
第五十八条（延納又は物納の手続に関する経過措置）
The provisions of Articles 39, 42, 51, 52 and 53 of the New Inheritance Tax Act apply to inheritance tax or gift tax on property to be acquired by inheritance or bequest, or by gift, on or after the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance or bequest, or by gift, before the Effective Date.
新相続税法第三十九条、第四十二条、第五十一条、第五十二条及び第五十三条の規定は、施行日以後に相続若しくは遺贈又は贈与により取得をする財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得をした財産に係る相続税又は贈与税については、なお従前の例による。
Supplementary Provisions, Article 79Transitional Measures Concerning the Application of Penal Provisions
第七十九条（罰則の適用に関する経過措置）
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 80Delegation to Cabinet Order
第八十条（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。