1 article
Supplementary Provisions, Article 15Transitional Measures Concerning Inheritance Tax and Gift Tax
第十五条（相続税及び贈与税に関する経過措置）
The provisions of Article 70-6 of the New Act apply to inheritance tax or gift tax in the case where the rights prescribed in that Article have been acquired on or after January 1, 1969.
新法第七十条の六の規定は、昭和四十四年一月一日以後に同条に規定する権利を取得した場合における相続税又は贈与税について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.