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。