Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Inheritance Tax
第十一条（相続税の特例に関する経過措置）
The provisions of Article 70-7, paragraph (3) of the New Act apply to the portion of interest tax, pertaining to an amount of inheritance tax for which the due date for payment of an installment payment under deferred payment arrives on or after the Effective Date, that corresponds to the period on or after the Effective Date, and the provisions then in force continue to govern the portion of interest tax pertaining to that amount of inheritance tax that corresponds to the period before the Effective Date and interest tax pertaining to an amount of inheritance tax for which that due date for payment arrived before the Effective Date.
新法第七十条の七第三項の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについて適用し、当該相続税額に係る利子税のうち施行日前の期間に対応するもの及び施行日前に当該納期限が到来した相続税額に係る利子税については、なお従前の例による。
The provisions of Article 70-8 of the New Act apply to interest tax pertaining to the amount of inheritance tax on land located within a district prescribed in paragraph (1) of that Article that has been acquired through inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern interest tax pertaining to the amount of inheritance tax on land located within a district prescribed in that paragraph that was acquired through inheritance or bequest before the Effective Date.
新法第七十条の八の規定は、施行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。以下この項において同じ。）により取得した同条第一項に規定する地区内にある土地に係る相続税額に係る利子税について適用し、施行日前に相続又は遺贈により取得した同項に規定する地区内にある土地に係る相続税額に係る利子税については、なお従前の例による。