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。