Supplementary Provisions, Article 14Transitional Measures Concerning Non-taxation of Gift Tax for a Specified Person with a Disability
第十四条（特定障害者に対する贈与税の非課税に関する経過措置）
The provisions of Article 21-4 of the New Inheritance Tax Act apply to a trust prescribed in paragraph (1) of that Article that is made on or after the Effective Date under a trust contract for the support of a specified person with a disability prescribed in that paragraph, and the provisions then in force continue to govern a trust prescribed in Article 21-4, paragraph (1) of the Former Inheritance Tax Act that was made before the Effective Date under a trust contract for the support of a person with a particular disability prescribed in that paragraph.
新相続税法第二十一条の四の規定は、施行日以後にされる同条第一項に規定する特定障害者扶養信託契約に基づく同項の信託について適用し、施行日前にされた旧相続税法第二十一条の四第一項に規定する特別障害者扶養信託契約に基づく同項の信託については、なお従前の例による。