Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、平成二十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: July 1, 2015;
次に掲げる規定 平成二十七年七月一日
Omitted
略
the provisions of Article 3 (excluding the provisions of that Article amending Article 10, paragraph (1), item (v) of the Inheritance Tax Act and the provisions amending Article 59 of that Act), and the provisions of Article 34, paragraphs (1) through (3) of the Supplementary Provisions.
第三条の規定（同条中相続税法第十条第一項第五号の改正規定及び同法第五十九条の改正規定を除く。）及び附則第三十四条第一項から第三項までの規定
Omitted
略
the provisions of Article 3 amending Article 10, paragraph (1), item (v) of the Inheritance Tax Act and the provisions amending Article 59 of that Act, and the provisions of Article 34, paragraph (4) and Article 127 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (limited to the part replacing "Article 59, paragraphs (1) through (3)" with "Article 59, paragraph (1), (3) or (4)")) of the Supplementary Provisions: January 1, 2018.
第三条中相続税法第十条第一項第五号の改正規定及び同法第五十九条の改正規定並びに附則第三十四条第四項及び第百二十七条（行政手続における特定の個人を識別するための番号の利用等に関する法律第九条第三項の改正規定（「第五十九条第一項から第三項まで」を「第五十九条第一項、第三項若しくは第四項」に改める部分に限る。）に限る。）の規定 平成三十年一月一日
Supplementary Provisions, Article 34Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第三十四条（相続税法の一部改正に伴う経過措置）
The provisions of Article 1-3, paragraph (2) of the Inheritance Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Inheritance Tax Act" in this Article) apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after July 1, 2015 from an individual referred to in item (i) of that paragraph, a donee prescribed in item (ii) of that paragraph, or an heir prescribed in item (iii) of that paragraph.
The provisions of Article 1-4, paragraph (2) of the New Inheritance Tax Act apply to gift tax on property acquired by gift (excluding a gift that takes effect upon the death of the person who made the gift; the same applies hereinafter) on or after July 1, 2015 from an individual referred to in item (i) of that paragraph, a donee prescribed in item (ii) of that paragraph, or an heir referred to in item (iii) of that paragraph.
新相続税法第一条の四第二項の規定は、平成二十七年七月一日以後に同項第一号の個人、同項第二号に規定する受贈者又は同項第三号の相続人から贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）により取得する財産に係る贈与税について適用する。
The provisions of Article 14, paragraph (3) and Article 32, paragraph (1) of the New Inheritance Tax Act apply to inheritance tax on property acquired by inheritance or bequest on or after July 1, 2015, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
新相続税法第十四条第三項及び第三十二条第一項の規定は、平成二十七年七月一日以後に相続又は遺贈により取得する財産に係る相続税について適用し、同日前に相続又は遺贈により取得した財産に係る相続税については、なお従前の例による。
The provisions of Article 59, paragraph (2) of the New Inheritance Tax Act apply to the case where, as a result of the business office or similar place prescribed in Article 59, paragraph (1) of the New Inheritance Tax Act of an insurance company, etc. prescribed in Article 10, paragraph (1), item (v) of the New Inheritance Tax Act carrying out the procedure for changing the policyholder upon the death of the policyholder of a life insurance contract prescribed in Article 3, paragraph (1), item (i) of the New Inheritance Tax Act or a non-life insurance contract prescribed in that item, that change takes effect on or after January 1, 2018.
新相続税法第五十九条第二項の規定は、新相続税法第十条第一項第五号に規定する保険会社等の新相続税法第五十九条第一項に規定する営業所等が新相続税法第三条第一項第一号に規定する生命保険契約又は同号に規定する損害保険契約の契約者が死亡したことに伴い契約者の変更の手続を行うことにより、平成三十年一月一日以後に当該変更の効力が生ずる場合について適用する。
Supplementary Provisions, Article 130Transitional Measures Concerning Penal Provisions
第百三十条（罰則に関する経過措置）
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 131Delegation of Other Transitional Measures to Cabinet Order
第百三十一条（その他の経過措置の政令への委任）
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。