Supplementary Provisions (Act No. 3 of 2023), Article 1 — Inheritance Tax Act

1 article

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、令和五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

Omitted

略

the following provisions: January 1, 2024;

次に掲げる規定　令和六年一月一日

the provisions of Article 4 (excluding, in that Article, the provisions amending the proviso to Article 35, paragraph (5) of the Inheritance Tax Act, the provisions deleting Article 37 of that Act, the provisions amending Article 36 of that Act (excluding the part that replaces "Article 66, paragraph (7)" in paragraph (3) of that Article with "Article 66, paragraph (8)"), the provisions that, in Chapter V of that Act, change that Article to Article 37 and add one Article after Article 35, and the provisions amending Article 59 of that Act) and the provisions of Article 19 of the Supplementary Provisions (excluding paragraphs (3), (7), (10), (12) and (15));

第四条の規定（同条中相続税法第三十五条第五項ただし書の改正規定、同法第三十七条を削る改正規定、同法第三十六条の改正規定（同条第三項中「第六十六条第七項」を「第六十六条第八項」に改める部分を除く。）、同法第五章中同条を第三十七条とし、第三十五条の次に一条を加える改正規定及び同法第五十九条の改正規定を除く。）及び附則第十九条（第三項、第七項、第十項、第十二項及び第十五項を除く。）の規定

Omitted

略

the following provisions: January 1, 2027;

次に掲げる規定　令和九年一月一日

Omitted

略

the provisions of Article 19, paragraphs (3), (10) and (15) of the Supplementary Provisions.

附則第十九条第三項、第十項及び第十五項の規定

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