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Supplementary Provisions, Article 18Transitional Measures Concerning Inheritance Tax
第十八条（相続税に関する経過措置）
The provisions of Article 70-2 of the New Act apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 1971, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before that date.
新法第七十条の二の規定は、昭和四十六年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得した財産に係る相続税について適用し、同日前に相続又は遺贈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。
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.