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 Articles 1-3 and 1-4 of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in this Article) apply to inheritance tax or gift 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) or 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 the Effective Date, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired by inheritance, bequest or gift before the Effective Date.
Where property is acquired by inheritance, bequest or gift during the period from the Effective Date to March 31, 2022 from a non-resident foreign national (meaning a person who has not had a domicile in the area where the New Inheritance Tax Act is enforced continuously from the Effective Date until the time of the inheritance, bequest or gift and who does not have Japanese nationality), and the person who acquired that property is, at the time of acquiring it, a person who does not have a domicile in the area where the New Inheritance Tax Act is enforced and who does not have Japanese nationality, with regard to the application of the provisions of Article 1-3, paragraph (1), item (ii), (b) or Article 1-4, paragraph (1), item (ii), (b) of the New Inheritance Tax Act, the phrase "or a nonresident decedent" in Article 1-3, paragraph (1), item (ii), (b) of the New Inheritance Tax Act is deemed to be replaced with ", a nonresident decedent or a non-resident foreign national (meaning a non-resident foreign national prescribed in Article 31, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies in the following Article, paragraph (1), item (ii), (b))", and the phrase "or a nonresident donor" in Article 1-4, paragraph (1), item (ii), (b) of the New Inheritance Tax Act is deemed to be replaced with ", a nonresident donor or a non-resident foreign national".
施行日から令和四年三月三十一日までの間に非居住外国人（施行日から相続若しくは遺贈又は贈与の時まで引き続き新相続税法の施行地に住所を有しない者であって日本国籍を有しないものをいう。）から相続若しくは遺贈又は贈与により財産を取得した場合において、当該財産を取得した者が当該財産を取得した時において新相続税法の施行地に住所を有しない者であって日本国籍を有しないものであるときにおける新相続税法第一条の三第一項第二号ロ又は第一条の四第一項第二号ロの規定の適用については、新相続税法第一条の三第一項第二号ロ中「又は非居住被相続人」とあるのは「、非居住被相続人又は非居住外国人（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十一条第二項に規定する非居住外国人をいう。次条第一項第二号ロにおいて同じ。）」と、新相続税法第一条の四第一項第二号ロ中「又は非居住贈与者」とあるのは「、非居住贈与者又は非居住外国人」とする。
The provisions of Article 41, paragraphs (2) and (5) of the New Inheritance Tax Act apply where an application is made for permission for payment in kind on or after the Effective Date pursuant to the provisions of Article 42, paragraph (1) of the New Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of the New Inheritance Tax Act) or Article 48-2, paragraph (2) of the New Inheritance Tax Act, and the provisions then in force continue to govern where an application was made for permission for payment in kind before the Effective Date pursuant to the provisions of Article 42, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 4 (referred to as the "Former Inheritance Tax Act" in this Article) (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) of the Former Inheritance Tax Act) or Article 48-2, paragraph (2) of the Former Inheritance Tax Act.
新相続税法第四十一条第二項及び第五項の規定は、施行日以後に新相続税法第四十二条第一項（新相続税法第四十五条第二項において準用する場合を含む。）又は第四十八条の二第二項の規定により物納の許可を申請する場合について適用し、施行日前に第四条の規定による改正前の相続税法（以下この条において「旧相続税法」という。）第四十二条第一項（旧相続税法第四十五条第二項において準用する場合を含む。）又は第四十八条の二第二項の規定により物納の許可を申請した場合については、なお従前の例による。
With regard to registered corporate bonds, etc. prescribed in Article 3 of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for the Improvement of Securities Markets Through Reform of the Securities Settlement System and Other Systems (Act No. 65 of 2002), the provisions of Article 41 of the Former Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 45, paragraph (2) or Article 48-2, paragraph (6) of the Former Inheritance Tax Act) remain in force.
証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律（平成十四年法律第六十五号）附則第三条に規定する登録社債等については、旧相続税法第四十一条（旧相続税法第四十五条第二項又は第四十八条の二第六項において準用する場合を含む。）の規定は、なおその効力を有する。
The provisions of Article 64, paragraph (4) of the New Inheritance Tax Act apply to mergers, etc. prescribed in that paragraph that take place on or after October 1, 2017, and the provisions then in force continue to govern mergers, etc. prescribed in Article 64, paragraph (4) of the Former Inheritance Tax Act that took place before that date.
新相続税法第六十四条第四項の規定は、平成二十九年十月一日以後に行われる同項に規定する合併等について適用し、同日前に行われた旧相続税法第六十四条第四項に規定する合併等については、なお従前の例による。