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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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.