Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2021.
この法律は、令和三年四月一日から施行する。
Supplementary Provisions, Article 11Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第十一条（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 3 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 in this paragraph) 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.
With regard to the filing of a gift tax return under Article 28, paragraph (1) of the Inheritance Tax Act before amendment by the provisions of Article 3, by a person who, before the Effective Date, acquired property by gift from a short-term nonresident donor prescribed in paragraph (5) of that Article, the provisions then in force continue to govern.
施行日前に第三条の規定による改正前の相続税法第二十八条第五項に規定する短期非居住贈与者から贈与により財産を取得した者に係る同条第一項の規定による贈与税の申告書の提出については、なお従前の例による。
Supplementary Provisions, Article 131Transitional Measures Concerning Penal Provisions
第百三十一条（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; hereinafter the same applies 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 and in the cases where provisions remain in force 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並びに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及びこの附則の規定によりなおその効力を有す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 132Delegation to Cabinet Order
第百三十二条（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。