Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第二十三条（相続税法の一部改正に伴う経過措置）
The provisions of Article 19-3 of the Inheritance Tax Act as amended by the provisions of Article 3 (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 April 1, 2022, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
第三条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第十九条の三の規定は、令和四年四月一日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）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。
Where a person who falls under the provisions of Article 19-3, paragraph (1) of the New Inheritance Tax Act is a person who has been subject to the application of the provisions of Article 19-3, paragraph (1) or (2) of the Inheritance Tax Act before the amendment by the provisions of Article 3 (referred to as the "Former Inheritance Tax Act" in this Article) or the Inheritance Tax Act before the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (collectively referred to as the "Former Act" in this paragraph) with regard to inheritance tax on property acquired by inheritance or bequest before April 1, 2022, by that person or by a person under a duty of support prescribed in paragraph (2) of that Article, the amount for which that person or that person under a duty of support may receive a deduction under the provisions of Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act is, notwithstanding paragraph (3) of that Article, the amount up to the amount obtained by deducting the total amount of the deductions already received under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act or Article 19-3, paragraph (1) or (2) of the New Inheritance Tax Act from the amount for which a deduction could be received if the provisions of paragraph (1) of that Article were applied to that inheritance tax (where a deduction has been received under the provisions of Article 19-3, paragraph (1) or (2) of the Former Act two or more times, the amount for which a deduction could be received if the provisions of Article 19-3, paragraph (1) of the New Inheritance Tax Act were applied at the time of first acquiring property by inheritance or bequest).
新相続税法第十九条の三第一項の規定に該当する者が、その者又は同条第二項に規定する扶養義務者の令和四年四月一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第三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。）又は所得税法等の一部を改正する法律（平成二十五年法律第五号）第三条の規定による改正前の相続税法（以下この項において「旧法」と総称する。）第十九条の三第一項又は第二項の規定の適用を受けたことがある者である場合には、その者又はその扶養義務者が新相続税法第十九条の三第一項又は第二項の規定による控除を受けることができる金額は、同条第三項の規定にかかわらず、当該相続税について同条第一項の規定を適用するとしたならば控除を受けることができる金額（二回以上旧法第十九条の三第一項又は第二項の規定による控除を受けた場合には、最初に相続又は遺贈により財産を取得した際に新相続税法第十九条の三第一項の規定を適用するとしたならば控除を受けることができる金額）から既に旧法第十九条の三第一項若しくは第二項又は新相続税法第十九条の三第一項若しくは第二項の規定による控除を受けた金額の合計額を控除した金額に達するまでの金額とする。
The provisions of Article 21-9, paragraphs (1) and (4) 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 in this paragraph and Article 79 of the Supplementary Provisions) on or after April 1, 2022, and the provisions then in force continue to govern gift tax on property acquired by gift before that date.
新相続税法第二十一条の九第一項及び第四項の規定は、令和四年四月一日以後に贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この項及び附則第七十九条において同じ。）により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
The provisions of the New Inheritance Tax Act (limited to the portion relating to Article 32, paragraph (1), item (iii)) apply to inheritance tax or gift tax relating to a succession that commences on or after July 1, 2019, and the provisions then in force continue to govern inheritance tax or gift tax relating to the amount to be returned or compensated for prescribed in Article 32, paragraph (1), item (iii) of the Former Inheritance Tax Act in connection with a succession that commenced before that day.
新相続税法（第三十二条第一項第三号に係る部分に限る。）の規定は、令和元年七月一日以後に開始する相続に係る相続税又は贈与税について適用し、同日前に開始した相続に係る旧相続税法第三十二条第一項第三号に規定する返還すべき、又は弁償すべき額に係る相続税又は贈与税については、なお従前の例による。