Supplementary Provisions, Article 19Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第十九条（相続税法の一部改正に伴う経過措置）
The provisions of Article 19, paragraph (1), Article 21-15, paragraphs (1) and (2), and Article 21-16, paragraphs (2) and (3) of the Inheritance Tax Act as amended by the provisions of Article 4 (hereinafter referred to as the "New Inheritance Tax Act") apply to inheritance 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) on or after January 1, 2024, and the provisions then in force continue to govern inheritance tax on property acquired by gift before that date.
第四条の規定による改正後の相続税法（以下「新相続税法」という。）第十九条第一項、第二十一条の十五第一項及び第二項並びに第二十一条の十六第二項及び第三項の規定は、令和六年一月一日以後に贈与（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、同日前に贈与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。
With regard to a person who acquires property by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift, and a gift relating to property acquired by gift from the decedent of that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act; the same applies hereinafter in this Article) during the period from January 1, 2024 to December 31, 2026, the provisions of Article 19, paragraph (1) of the New Inheritance Tax Act apply, notwithstanding the preceding paragraph. In this case, the phrase "seven years" in that paragraph is deemed to be replaced with "three years".
令和六年一月一日から令和八年十二月三十一日までの間に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与及び当該相続に係る被相続人からの贈与により取得した財産で相続税法第二十一条の九第三項の規定の適用を受けるものに係る贈与を含む。以下この条において同じ。）により財産を取得する者については、前項の規定にかかわらず、新相続税法第十九条第一項の規定を適用する。この場合において、同項中「七年」とあるのは、「三年」とする。
The provisions of Article 21-11-2 of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after January 1, 2024.
新相続税法第二十一条の十一の二の規定は、令和六年一月一日以後に贈与により取得する財産に係る贈与税について適用する。
The provisions of Article 21-12, paragraph (1) and Article 21-13 of the New Inheritance Tax Act apply to gift tax on property acquired by gift on or after January 1, 2024, 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十二第一項及び第二十一条の十三の規定は、令和六年一月一日以後に贈与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 Article 28, paragraphs (1) and (2) (limited to the part pertaining to item (ii)) of the New Inheritance Tax Act apply to gift tax returns filed by a person who acquires property by gift on or after January 1, 2024, and the provisions then in force continue to govern gift tax returns filed by a person who acquired property by gift before that date.
新相続税法第二十八条第一項及び第二項（第二号に係る部分に限る。）の規定は、令和六年一月一日以後に贈与により財産を取得する者が提出する贈与税の申告書について適用し、同日前に贈与により財産を取得した者が提出する贈与税の申告書については、なお従前の例による。
The provisions of Article 36 of the New Inheritance Tax Act apply to inheritance tax for which the deadline for filing a return under the provisions of Article 27 of the Inheritance Tax Act arrives on or after the Effective Date.
新相続税法第三十六条の規定は、施行日以後に相続税法第二十七条の規定による申告書の提出期限が到来する相続税について適用する。
The provisions of Article 49 of the New Inheritance Tax Act apply to a request for disclosure under the provisions of that Article made by a person who acquires property by inheritance or bequest on or after January 1, 2024, and the provisions then in force continue to govern a request for disclosure under the provisions of Article 49 of the Inheritance Tax Act prior to the amendment by the provisions of Article 4 made by a person who acquired property by inheritance or bequest before that date.
新相続税法第四十九条の規定は、令和六年一月一日以後に相続又は遺贈により財産を取得する者がする同条の規定による開示の請求について適用し、同日前に相続又は遺贈により財産を取得した者がする第四条の規定による改正前の相続税法第四十九条の規定による開示の請求については、なお従前の例による。
With regard to the application of the provisions of Article 49, paragraph (1) (limited to the part pertaining to item (i)) of the New Inheritance Tax Act to a person who acquires property by inheritance or bequest during the period from January 1, 2024 to December 31, 2026, the phrase "gifted property to be added prescribed in Article 19, paragraph (1)" in that item is deemed to be replaced with "property acquired by the other co-heirs, etc. in question from the decedent within three years before the commencement of the succession (excluding property to which the provisions of Article 21-9, paragraph (3) were applied)".
令和六年一月一日から令和八年十二月三十一日までの間に相続又は遺贈により財産を取得する者に係る新相続税法第四十九条第一項（第一号に係る部分に限る。）の規定の適用については、同号中「第十九条第一項に規定する加算対象贈与財産」とあるのは、「当該他の共同相続人等が当該被相続人から当該相続の開始前三年以内に取得した財産（第二十一条の九第三項の規定の適用を受けた財産を除く。）」とする。
With regard to the application of the provisions of Article 49, paragraph (1) (limited to the part pertaining to item (ii)) of the New Inheritance Tax Act to property acquired by gift on or before December 31, 2023 to which the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act were applied, the phrase "gift tax after the deduction under the provisions of Article 21-11-2, paragraph (1)" in that item is deemed to be replaced with "gift tax".
令和五年十二月三十一日以前に贈与により取得した相続税法第二十一条の九第三項の規定の適用を受けた財産に係る新相続税法第四十九条第一項（第二号に係る部分に限る。）の規定の適用については、同号中「第二十一条の十一の二第一項の規定による控除後の贈与税」とあるのは、「贈与税」とする。
The provisions of Article 59, paragraph (6) of the New Inheritance Tax Act apply to a report (meaning the report prescribed in Article 59, paragraph (5) of the Inheritance Tax Act; the same applies hereinafter in this paragraph) required to be filed on or after the Effective Date, and the provisions then in force continue to govern a report required to be filed before the Effective Date.
新相続税法第五十九条第六項の規定は、施行日以後に提出すべき調書（相続税法第五十九条第五項に規定する調書をいう。以下この項において同じ。）について適用し、施行日前に提出すべき調書については、なお従前の例による。
The provisions of Article 66-2, paragraph (5) of the New Inheritance Tax Act apply to inheritance tax on property acquired by gift by a specified general incorporated association or similar corporation (meaning a specified general incorporated association or similar corporation prescribed in Article 66-2, paragraph (2), item (iii) of the Inheritance Tax Act; the same applies hereinafter in this Article) on or after January 1, 2024, and the provisions then in force continue to govern inheritance tax on property acquired by gift by a specified general incorporated association or similar corporation before that date.
新相続税法第六十六条の二第五項の規定は、令和六年一月一日以後に特定一般社団法人等（相続税法第六十六条の二第二項第三号に規定する特定一般社団法人等をいう。以下この条において同じ。）が贈与により取得する財産に係る相続税について適用し、同日前に特定一般社団法人等が贈与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。
With regard to a specified general incorporated association or similar corporation that is deemed to have acquired an amount of money by bequest during the period from January 1, 2024 to December 31, 2026, the provisions of Article 66-2, paragraph (5) of the New Inheritance Tax Act apply, notwithstanding the preceding paragraph. In this case, the phrase "seven years" in that paragraph is deemed to be replaced with "three years".
令和六年一月一日から令和八年十二月三十一日までの間に遺贈により金額を取得したものとみなされる特定一般社団法人等については、前項の規定にかかわらず、新相続税法第六十六条の二第五項の規定を適用する。この場合において、同項中「七年」とあるのは、「三年」とする。