Supplementary Provisions, Article 31Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第三十一条（相続税法の一部改正に伴う経過措置）
The provisions of Article 35, paragraph (4) and Article 50, paragraph (1) of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in the following paragraph) apply to the case where a division of the estate or similar event prescribed in Article 151-6, paragraph (1) of the New Income Tax Act occurs on or after January 1, 2016.
The provisions of Article 50, paragraph (2) of the New Inheritance Tax Act apply to inheritance tax for which the deadline for filing the amended return prescribed in Article 31, paragraph (2) of the New Inheritance Tax Act falls on or after January 1, 2017.
新相続税法第五十条第二項の規定は、平成二十九年一月一日以後に新相続税法第三十一条第二項に規定する修正申告書の提出期限が到来する相続税について適用する。