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。