Supplementary Provisions, Article 3Transitional Measures concerning Tax Liability and Collection Procedures in the Case of Inheritance
第三条（相続があつた場合の納税義務及び徴収の手続に関する経過措置）
The provisions of Article 9 of the New Act apply to the case where inheritance occurs after the enforcement of this Act, and with respect to succession to the tax liability of the decedent in the case where inheritance occurred before the enforcement of this Act, the provisions then in force continue to govern.
新法第九条の規定は、この法律の施行後に相続があつた場合について適用し、この法律の施行前に相続があつた場合における被相続人の納税義務の承継については、なお従前の例による。
The provisions of Article 9-2, paragraph (4) of the New Act apply to the case where a disposition prescribed in that paragraph is made after the enforcement of this Act.
新法第九条の二第四項の規定は、この法律の施行後に同項に規定する処分がされた場合について適用する。
the New Actmachine translation
「新法」
This Act as amended by Act No. 149 of 1959.
Short name set inSupplementary Provisions, Article 2, paragraph (1)